高新技术企业如何合规享受企业所得税优惠政策？

Core Viewpoint - The article discusses the tax benefits for high-tech enterprises in China, specifically focusing on the preferential corporate income tax rate of 15% and the conditions required to maintain this status. Group 1: Tax Benefits and Conditions - High-tech enterprises can enjoy a reduced corporate income tax rate of 15% for three years if they obtain the high-tech enterprise certificate, starting from the year of certification [3] - To qualify for the 15% tax rate, enterprises must meet specific criteria regarding income, personnel, and R&D expenses, including having at least 10% of employees as scientific and technological personnel and 60% of revenue from high-tech products [4] - If a high-tech enterprise fails to renew its qualification by the end of the year, it must pay the standard tax rate of 25% for the period it was underpaid [3][4] Group 2: Changes in Enterprise Status - High-tech enterprises must report any significant changes, such as name changes or business restructuring, to the certifying authority within three months [5] - If the changes do not meet the qualification criteria, the high-tech status will be revoked from the year of change [6] Group 3: Policy Overlap and Documentation - Enterprises can choose the most favorable tax policy but cannot combine the high-tech enterprise tax benefits with small and micro enterprise tax incentives [7] - Required documentation for maintaining high-tech enterprise status includes the qualification certificate, R&D expense records, and proof of employee qualifications [8]