一文读懂高新技术企业所得税政策

Core Viewpoint - The article discusses the tax policies for high-tech enterprises in China, highlighting the preferential corporate income tax rate of 15% for qualified high-tech companies and the conditions for eligibility [2][3][4]. Group 1: Tax Rate and Eligibility - High-tech enterprises that are prioritized for support by the state are subject to a reduced corporate income tax rate of 15% [2]. - To qualify as a high-tech enterprise, companies must possess core independent intellectual property rights, have products or services in key supported high-tech fields, and meet specific criteria regarding R&D expenses, revenue from high-tech products, and the proportion of technical personnel [2][3]. Group 2: Loss Carryforward - Since January 1, 2018, enterprises qualifying as high-tech or technology-based SMEs can carry forward unutilized losses from the previous five years to offset future profits, extending the carryforward period from five years to ten years [3]. Group 3: Tax Benefit Application - Once a company obtains high-tech enterprise status, it can apply for tax benefits starting from the year indicated on the high-tech enterprise certificate [4]. - If a company's high-tech status expires and it has not been re-certified by the end of the year, it must pay the applicable taxes for the period it was not certified [4]. Group 4: Self-Assessment and Documentation - Companies are responsible for self-assessing their eligibility for tax benefits and must maintain relevant documentation for review [4][5]. - Tax authorities may review and revoke the high-tech status if a company is found not to meet the recognition criteria during audits [5].