@高新技术企业，这份税收政策“干货”请收好！

Core Viewpoint - The article discusses the criteria and benefits for companies to be recognized as high-tech enterprises, emphasizing the tax incentives and support provided by the government to encourage innovation and research and development activities [5][7][8]. Group 1: Recognition Criteria for High-Tech Enterprises - Companies must be established for more than one year to apply for high-tech enterprise recognition [5]. - Companies must own intellectual property that plays a core supporting role in their main products or services, obtained through various means such as independent research and development or acquisition [5]. - The technology of the main products or services must fall within the scope of the "National Key Supported High-Tech Fields" [5]. - At least 10% of the total workforce must be engaged in research and development and related technological innovation activities [5]. - The total R&D expenses over the last three accounting years must meet specific ratios relative to sales revenue, with varying requirements based on revenue brackets [5]. - At least 60% of the R&D expenses must be incurred within China [5]. - High-tech products or services must account for at least 60% of the company's total revenue in the past year [5]. - Companies must meet innovation capability evaluation requirements and have no major safety, quality, or environmental violations in the past year [5]. Group 2: Tax Incentives for High-Tech Enterprises - High-tech enterprises are subject to a reduced corporate income tax rate of 15% [7]. - From January 1, 2023, companies can deduct 100% of actual R&D expenses from taxable income, and if these expenses form intangible assets, they can be amortized at 200% of the cost [8]. - For integrated circuit and industrial mother machine enterprises, the R&D expense deduction is 120% for expenses not forming intangible assets and 220% for those that do, applicable from January 1, 2023, to December 31, 2027 [8]. - Taxpayers providing technology transfer and development services are exempt from value-added tax, provided they have the necessary documentation [9][11]. - The carryover period for losses incurred by high-tech enterprises or technology-based small and medium-sized enterprises has been extended from 5 years to 10 years [11].