带你了解企业所得税高新技术企业优惠（一到三）

Core Viewpoint - The article outlines the criteria and benefits for companies to be recognized as high-tech enterprises in China, emphasizing the importance of R&D investment and compliance with specific regulations to qualify for tax incentives. Group 1: Qualification Criteria - Companies must be registered for over one year to apply for high-tech enterprise recognition [3] - Companies must own intellectual property that plays a core supporting role in their main products or services, obtained through R&D, transfer, donation, or acquisition [3] - The technology supporting the main products or services must fall within the scope of the "National Key Supported High-tech Fields" [3] - At least 10% of the total workforce must be engaged in R&D and related technological innovation activities [3] - R&D expenses must meet specific ratios relative to sales revenue over the past three accounting years, with varying thresholds based on revenue levels [3] Group 2: R&D Expense Requirements - For companies with annual sales under 50 million yuan, R&D expenses must account for at least 5% of sales [3] - For companies with annual sales between 50 million and 200 million yuan, the ratio is at least 4% [3] - For companies with annual sales over 200 million yuan, the ratio must be at least 3% [3] - At least 60% of the total R&D expenses must be incurred within China [4] Group 3: Tax Incentives - High-tech enterprises benefit from a reduced corporate income tax rate of 15% [7] - R&D expenses that do not form intangible assets can be deducted at 100% for tax purposes, while those that do can be amortized at 200% [8] - For qualifying integrated circuit or industrial mother machine companies, R&D expenses can be deducted at 120% and amortized at 220% during the specified period [8] - Losses from the five years prior to obtaining high-tech status can be carried forward for up to 10 years [9] Group 4: Application and Documentation - High-tech enterprise status is valid for three years from the issuance date of the certificate [11] - Companies must retain documentation such as the high-tech enterprise certificate, R&D expense records, and proof of technology personnel [13]