从事污染防治的第三方企业享受所得税优惠政策须符合什么条件？

Core Viewpoint - The article emphasizes the importance of supporting high-tech enterprises through tax incentives, specifically a reduced corporate income tax rate of 15% for qualified companies. Group 1: Tax Incentives for High-Tech Enterprises - High-tech enterprises are subject to a reduced corporate income tax rate of 15% [7][8] - From January 1, 2018, qualified high-tech enterprises or technology-based small and medium-sized enterprises can carry forward their unutilized losses from the previous five years to offset future profits, extending the carryforward period from five years to ten years [9][10] - High-tech enterprises recognized based on their research and development expenses, total income, and revenue from high-tech products can enjoy a preferential tax rate of 15% on their foreign-sourced income [11][12] Group 2: Criteria for High-Tech Enterprise Qualification - High-tech enterprises must possess core independent intellectual property rights and their products or services must fall within the scope of the "National Key Supported High-Tech Fields" [14] - The proportion of research and development expenses to sales revenue must meet specified thresholds, as well as the proportion of revenue from high-tech products to total revenue and the proportion of scientific and technical personnel to total employees [14][16] Group 3: Application and Compliance - Once a company obtains high-tech enterprise status, it can apply for tax benefits starting from the year the certificate is issued [17] - If a company's high-tech enterprise status expires and it has not been re-certified by the end of the year, it must pay the applicable taxes based on the standard rate [18] - Companies are responsible for self-assessing their eligibility for tax incentives and must retain relevant documentation for verification [19][20]