Core Viewpoint - High-tech enterprises can enjoy a preferential corporate income tax rate of 15% and various benefits after being recognized as such, but this qualification is not permanent and can be revoked if the "proportion of high-tech product (service) revenue" falls below 60% of total revenue [1][2][10]. Group 1: Definition and Requirements - The proportion of high-tech product (service) revenue must not be less than 60% of the total revenue in the past year to maintain high-tech enterprise status [2]. - High-tech product (service) revenue includes income from products and services obtained through R&D and related technological innovation activities [3]. - Total revenue is calculated as the total income minus non-taxable income, following the regulations of the Corporate Income Tax Law of the People's Republic of China [4]. Group 2: Case Study - Company H was recognized as a high-tech enterprise from 2021 to 2023. In 2023, it was discovered that the reported total revenue did not include investment income from the transfer of financial assets, leading to a recalculation that showed the actual total revenue was higher than reported. Consequently, the proportion of high-tech product (service) revenue fell below 60% in 2022, resulting in the loss of high-tech enterprise status and an increase in corporate income tax rate from 15% to 25%, requiring a tax payment of over 3 million yuan [6]. Group 3: Compliance Guidelines - Companies should ensure the authenticity of income verification materials and be cautious when submitting high-tech enterprise applications, focusing on the preservation of key verification project materials and enhancing internal audits and financial supervision [7]. - High-tech revenue, R&D expenses, and the proportion of technical personnel are critical areas for qualification verification, and companies should pay close attention to the detailed regulations in these areas to ensure compliance [8]. - Companies can mitigate financial and tax risks by improving internal control and management mechanisms, such as hiring professional auditing firms to assess revenue proportions, establishing income classification accounting systems, and providing technical documentation to strengthen the correlation between income and technology [9]. Group 4: Importance of Compliance - The qualification as a high-tech enterprise is a valuable asset, but it comes with strict compliance requirements. Companies must prioritize compliance to maintain their status and fully leverage policy benefits for growth [10].
合规经营小课堂|@高新技术企业 这个指标不达标，可能无法享受高企优惠政策！
蓝色柳林财税室·2025-06-08 09:12