税收支持科技创新，这些政策请您收好~

R&D Investment - The policy allows companies to deduct 100% of actual R&D expenses from taxable income starting January 1, 2023, if these expenses do not form intangible assets. For expenses that do form intangible assets, companies can amortize 200% of the cost for tax purposes [3]. - The policy does not apply to seven categories of activities, including routine upgrades of products, direct application of research results, and market research [3]. - Eligible companies must self-declare to enjoy the tax benefits during corporate income tax prepayment and annual tax declaration [3]. Technology Transfer - Taxpayers providing technology transfer, development, and related consulting or services are exempt from value-added tax (VAT) [3]. - The definition of technology transfer and development aligns with the relevant fiscal regulations, and related consulting services must be invoiced together with the technology transfer or development fees [3]. - Eligible companies must also self-declare to benefit from this VAT exemption [3]. High-tech Enterprises - High-tech enterprises are subject to a reduced corporate income tax rate of 15% [4].