近日，京口区科技局举办了以"把握新政导向 赋能高企发展"为主题的2026年度高企申报培训会。 辖区60余家科技型企业代表和各街道（园区）的科技助理参会。 会议重点围绕即将出台的新修订《高新技术企业认定管理办法》展开。市科技局相关业务处室负责 人通报了今年全市高企申报认定的总体情况，分析了明年高企申报的新形势，对企业如何应对挑战提出 建议。镇江大公税务师事务所专家总结了财务评审的要点。培训还设置了互动环节，专家对企业提出的 各种疑问进行了现场解答，帮助大家理清思路、坚定信心。 近年来，京口区始终将高企培育放在科技工作的重要位置，通过构建梯次培育体系，分层分类提供 精细化辅导，推动更多企业实现"小升高""高变强"。"十四五"以来，全区高企总量连年攀升，今年更是 突破了80家，通过率、净增数和总数均创历史新高。此次培训抢抓"时间窗口"，助力企业把握政策要 点，找准发力方向，提前规划部署，为做好明年的高企工作奠定坚实基础。（章梦姝 记者 景泊） ...

Core Points - Sanjia Technology announced that its wholly-owned subsidiary Tongling Sanjia Jianxi Precision Industry Co., Ltd. has been recognized as a high-tech enterprise, marking the third unit within the company to achieve this status [2] Group 1 - The announcement was made on November 26, with the certification number GR202534002765 [2] - The recognition was based on the notice issued by the National High-tech Enterprise Recognition Management Work Leading Group Office on November 25, 2025 [2] - This marks the first time Jianxi Precision has received the high-tech enterprise certification [2]

Core Points - Dongmu Co., Ltd. announced that its subsidiary, Changchun Dongmu Fuao New Materials Co., Ltd., has successfully passed the re-certification as a high-tech enterprise [2] - The re-certification was conducted by the National High-tech Enterprise Recognition Management Work Leading Group Office, with the new certificate number GR202522000217 [2] - The re-certification follows the expiration of the previous high-tech enterprise certificate [2]

Core Viewpoint - The announcement highlights that Chizhou Port Yanhang Holding Group Co., Ltd., a subsidiary of the company with a 72% indirect ownership, has been recognized as a high-tech enterprise, which will allow it to benefit from tax incentives for three consecutive fiscal years [1] Group 1 - Chizhou Port Yanhang Holding Group Co., Ltd. received the high-tech enterprise certification from the National High-tech Enterprise Recognition Management Work Leading Group Office [1] - The qualification is valid for three years, from 2025 to 2027 [1] - The company will enjoy a corporate income tax rate of 15% for three consecutive fiscal years starting from 2025 [1]

Group 1 - The core requirement for high-tech enterprise recognition is that the company must be registered for over one year and have actual operating income to qualify for application [2][4] - Companies must ensure that their intellectual property is closely related to their core technologies and main products, as the quality of patents is crucial for the recognition process [3][4] - A minimum of 10% of the company's total employees must be engaged in R&D activities, and at least 60% of the company's revenue must come from high-tech products or services in the past year [7] Group 2 - Companies that have experienced major safety or quality incidents in the year prior to application are ineligible for high-tech enterprise recognition [9] - The recognition process requires that companies maintain accurate R&D expense records and avoid misclassifying expenses to prevent future disqualification [6][8] - The new policy regarding tax incentives for energy-saving and new energy vehicles will take effect on January 1, 2026, requiring compliance with updated technical standards [16][18]

Core Viewpoint - Labor dispatch is a common employment method widely adopted by enterprises, but it involves complex tax issues that can confuse both companies and workers [2]. Group 1: Value-Added Tax (VAT) Treatment - For general taxpayers providing labor dispatch services, VAT is calculated based on the total price and additional fees, using the general taxation method [2]. - General taxpayers can opt for differential taxation, where VAT is calculated on the balance after deducting wages, benefits, and social insurance from the total price [2]. - Small-scale taxpayers also have the option of simplified taxation at a rate of 3% on total price and additional fees, or differential taxation at a 5% rate [3]. - Taxpayers choosing differential taxation cannot issue special VAT invoices for wages and benefits paid to dispatched employees but can issue ordinary invoices [4]. Group 2: Corporate Income Tax Treatment - Small micro-enterprises are defined by specific criteria, including an annual taxable income not exceeding 3 million yuan, a workforce of no more than 300, and total assets not exceeding 50 million yuan [5]. - Expenses incurred from external labor dispatch can be deducted from taxable income, categorized as either labor service expenses or salary and welfare expenses [6]. - R&D expenses can include labor costs for dispatched employees, which are considered as external R&D personnel costs [6][7]. - High-tech enterprises can also include labor costs for dispatched employees in their R&D expense calculations [7]. - Tax incentives are available for employing disabled individuals through labor dispatch, as they are considered employees of the dispatch unit [7].

Group 1 - The article provides a step-by-step guide for taxpayers on how to correct and void monthly (quarterly) operating income tax declarations in the electronic tax bureau [1][8] - Step 1 involves logging into the electronic tax bureau and navigating to the operating income module to initiate the tax declaration process [2] - Step 2 requires selecting the record that needs correction and clicking on "Start Correction" [3] - Step 3 entails modifying the data as per actual circumstances and confirming the changes [4] - Step 4 involves selecting the record to be declared and submitting the corrected declaration [6] - Step 5 indicates that the system will automatically retrieve the declaration result within 30 seconds, with an option to manually obtain feedback [7] - Step 6 explains that if the period to be corrected has been declared but not paid, or if the taxable amount is zero, the declaration can be voided directly [8] Group 2 - The article outlines the criteria for recognizing high-tech enterprises, which must engage in continuous R&D and technology transformation within key national support areas [13] - High-tech enterprises must possess core independent intellectual property rights and be registered in mainland China [14] - Recognition requires meeting several conditions, including having a minimum of 10% of technical staff engaged in R&D activities [15][16] - The article specifies the required ratio of R&D expenses to sales revenue based on the company's revenue brackets [17] - It also states that at least 60% of R&D expenses must occur within China [18] - High-tech enterprises can benefit from a reduced corporate income tax rate of 15% [20] - The article mentions that losses from the previous five years can be carried forward for up to ten years for qualifying high-tech enterprises [21] - Additionally, it highlights that foreign income for recognized high-tech enterprises can also enjoy the 15% tax rate [22]

Group 1 - The article discusses the process for tax deduction when a company cannot obtain a compliant invoice due to the seller's business cancellation, emphasizing the importance of alternative documentation to prove the authenticity of the expense [6][7]. - Necessary documents for tax deduction include proof of the seller's business cancellation, contracts or agreements related to the transaction, and payment vouchers [6][7]. - The article references the regulations set forth by the State Administration of Taxation regarding tax deduction documentation, highlighting that specific documents are mandatory for substantiating expenses [6][7]. Group 2 - The article indicates that if a company has the required documentation, it can still claim tax deductions despite the inability to obtain a compliant invoice [7]. - It emphasizes the importance of maintaining compliance and integrity in tax matters, suggesting that companies should prepare the necessary documentation promptly [7][8].

Core Viewpoint - The article emphasizes the importance of compliance in obtaining and maintaining high-tech enterprise status, highlighting the strict criteria and potential consequences of non-compliance [3][4][9]. Group 1: High-tech Enterprise Qualification Criteria - High-tech product (service) revenue must account for at least 60% of the total revenue in the past year [5]. - The proportion of scientific and technological personnel engaged in R&D and related activities must meet specific thresholds [6]. - R&D expenses must meet the following criteria based on total sales revenue: - For sales under 50 million yuan, R&D expenses must be at least 5% of total sales. - For sales between 50 million and 200 million yuan, the ratio must be at least 4%. - For sales over 200 million yuan, the ratio must be at least 3%. - At least 60% of R&D expenses must be incurred within China [7]. Group 2: Consequences of Non-compliance - If a company loses its high-tech enterprise qualification, it cannot claim the associated tax benefits, and tax authorities may recover previously enjoyed tax incentives [9]. - Companies must ensure that all operational indicators are met to qualify for the 15% tax rate on overseas income, as failure to comply can lead to higher tax liabilities [10]. Group 3: Policy Reference - The article references the "Management Measures for High-tech Enterprise Recognition" issued by the Ministry of Science and Technology, Ministry of Finance, and State Administration of Taxation as the basis for these regulations [8][9].

Group 1 - The core viewpoint of the article emphasizes the criteria and benefits for enterprises to be recognized as high-tech enterprises, which include specific requirements for R&D investment and innovation capabilities [3] - Enterprises must ensure that the proportion of R&D personnel is no less than 10% of the total workforce [3] - The total R&D expenses over the last three accounting years must meet certain thresholds based on sales revenue, with specific percentages outlined for different revenue brackets [3] Group 2 - High-tech products or services must account for no less than 60% of the total revenue of the enterprise in the most recent year [3] - Enterprises must not have experienced significant safety, quality incidents, or serious environmental violations in the year prior to application for recognition [3] - Recognized high-tech enterprises benefit from a reduced corporate income tax rate of 15% and can carry forward unabsorbed losses for up to 10 years [3]