高新技术企业享受税收优惠要注意哪些事项？

Group 1 - The article discusses tax incentives for high-tech enterprises in special economic zones and Shanghai Pudong New Area, including a two-year exemption from corporate income tax and a 50% reduction for the following three years [3][4] - From January 1, 2018, high-tech enterprises or technology-based SMEs can carry forward losses for up to 10 years, extending the previous limit of 5 years [3][4] - High-tech enterprises recognized by the authorities can enjoy a reduced corporate income tax rate of 15% on income sourced from abroad, with specific calculations for tax credits [4][6] Group 2 - The qualification for high-tech enterprises is valid for three years from the date of certification, and companies must reapply to maintain their status [7] - Upon obtaining high-tech enterprise status, companies can start enjoying tax benefits from the year of certification [7] - Companies must retain specific documentation to support their claims for tax benefits, including R&D expenses, sales revenue, and intellectual property materials [7]