欢迎扫描下方二维码关注： 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 来源：深圳税务 供稿： 盐田区税务局 编发：纳税服务和宣传中心 来源深圳税务 ...

Group 1 - The core viewpoint emphasizes the criteria for high-tech enterprises, including revenue thresholds and R&D expenditure requirements [2] - Companies must have at least 3% of enterprises with sales revenue exceeding 200 million in the past year [2] - R&D expenses incurred within China must account for no less than 60% of total R&D expenses [2] - High-tech products or services must contribute at least 60% to the total revenue of the enterprise [2] - The proportion of technology personnel engaged in R&D and related activities must be no less than 10% of the total workforce [2] Group 2 - The qualification for high-tech enterprises is valid for three years from the issuance date of the certificate [3] Group 3 - Companies must fill out the "High-tech Enterprise Preferential Situation and Details Form" to apply for high-tech enterprise status [4] - All valid high-tech enterprises are required to report, regardless of whether they enjoy tax benefits [4] - The annual corporate income tax return must be completed based on the business situation [4] Group 4 - Related links provide additional resources for corporate income tax filing and benefits [6]

欢迎扫描下方二维码关注： 相关链接： 1. 关注！企业所得税汇算办理要点 2. 收藏！企业所得税年度汇算申报指南来了 3. 企业所得税税前扣除凭证，这些知识点要掌握！ 4. 企税汇算 | 如何享受研发费用加计扣除优惠？ 5. 企业所得税年度纳税申报表有这些调整→ 来源：中国税务报 编辑：重庆税务 来源重庆税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 ...