高新技术企业减按15%税率征收企业所得税政策

Core Viewpoint - The article discusses the tax incentives provided by the Chinese government to support the development of the manufacturing industry, particularly focusing on high-tech enterprises that benefit from a reduced corporate income tax rate of 15% [2][3]. Summary by Sections Tax Incentives for Manufacturing - The Chinese government offers preferential tax policies to support the manufacturing sector, emphasizing the importance of high-tech enterprises [2]. Eligibility Criteria - High-tech enterprises must meet specific criteria, including continuous R&D activities, ownership of core intellectual property, and registration in mainland China [5][6]. - The proportion of R&D personnel must be at least 10% of the total workforce [6]. - R&D expenses must meet certain thresholds relative to sales revenue over the past three accounting years [6][7]. Application Process - Enterprises must apply for recognition as high-tech enterprises through local technology and finance departments [5]. - The application requires documentation, including proof of high-tech status, intellectual property rights, and R&D expenditure records [9]. Duration of Benefits - The tax incentives are designed to be a long-term institutional arrangement [4]. Reporting and Compliance - Enterprises must submit monthly and annual corporate income tax declarations to benefit from the tax incentives [8]. - After obtaining high-tech enterprise certification, companies can apply for tax benefits starting from the year indicated on the certificate [9]. Tax Filing Methods - Tax incentives can be processed through online platforms like the electronic tax bureau or in-person at tax service halls [10].