企税汇算 | 如何填报享受高新技术企业所得税优惠政策？

Group 1 - The core viewpoint emphasizes the criteria for high-tech enterprises, including revenue thresholds and R&D expenditure requirements [2] - Companies must have at least 3% of enterprises with sales revenue exceeding 200 million in the past year [2] - R&D expenses incurred within China must account for no less than 60% of total R&D expenses [2] - High-tech products or services must contribute at least 60% to the total revenue of the enterprise [2] - The proportion of technology personnel engaged in R&D and related activities must be no less than 10% of the total workforce [2] Group 2 - The qualification for high-tech enterprises is valid for three years from the issuance date of the certificate [3] Group 3 - Companies must fill out the "High-tech Enterprise Preferential Situation and Details Form" to apply for high-tech enterprise status [4] - All valid high-tech enterprises are required to report, regardless of whether they enjoy tax benefits [4] - The annual corporate income tax return must be completed based on the business situation [4] Group 4 - Related links provide additional resources for corporate income tax filing and benefits [6]