欢迎扫描下方二维码关注： 企业享受优惠事项采取"自行判别、 申报享受、相关资料留存备查"的办理方 式 。企业应当根据经营情况以及相关税收 规定自行判断是否符合优惠事项规定的条 件,符合条件的可以通过填报企业所得税 纳税申报表享受税收优惠。同时，按照 《企业所得税优惠政策事项办理办法》的 规定归集和留存相关资料备查。 都有哪些留存备查资料呢? 享受税收优惠的高新技术企业，每年 汇算清缴时应按照《国家税务总局关于发 布修订后的《企业所得税优惠政策事项办 理办法》的公告》（国家税务总局公告 2018年第23号）中《企业所得税优惠事 项管理目录（2017年版 ）》的规定，妥 善保管以下资料留存备查： 留 存 备 查 1.高新技术企业资格证书 ; 2.高新技术企业认定资料 ; 3.知识产权相关材料 ; 4.年度主要产品(服务)发挥核心支持作用的 技术属于《国家重点支持的高新技术领域》 规定范围的说明，高新技术产品(服务)及对 应收入资料; 5.年度职工和科技人员情况证明材料 ; 6.当年和前两个会计年度研发费用总额及占 同期销售收入比例、研发费用管理资料以及 研发费用辅助账,研发费用结构明细表。 来源：大连税务 供稿： ...

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]

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 Insights - The People's Bank of China reported an ongoing optimization in the allocation of credit resources, enhancing the ability to serve the real economy effectively [1][2] - The number of technology-based small and medium-sized enterprises (SMEs) receiving loans has increased to 275,400, with a loan approval rate of 50.3%, marking a 2.8 percentage point increase from the same period in 2024 [1][2] - The loan balance for technology-based SMEs reached 3.56 trillion yuan, reflecting a year-on-year growth of 22.3%, significantly outpacing the average loan growth rate by 15.8 percentage points [1][2] Technology-Based SMEs - The loan approval rate for technology-based SMEs has shown consistent growth for three consecutive quarters, indicating improved access to financing [1][2] - The total loan balance for high-tech enterprises reached 18.84 trillion yuan, with a year-on-year increase of 6.9%, slightly above the overall loan growth rate [2] Financial Support Mechanisms - Financial institutions are innovating products and optimizing risk assessment models to better cater to the financing characteristics of technology enterprises, transitioning from merely providing funds to ensuring quality and precision in financial services [3] Inclusive Finance - As of the end of the third quarter, the balance of inclusive micro loans reached 36.09 trillion yuan, with a year-on-year growth of 12.2%, surpassing the overall loan growth rate by 5.6 percentage points [4] - The balance of operational loans for farmers with a single credit limit below 5 million yuan reached 9.92 trillion yuan, demonstrating the financial sector's ongoing support for rural revitalization [4] Green Finance - The balance of green loans reached 43.51 trillion yuan, with a year-to-date growth of 17.5%, indicating a strong momentum in financing for green projects [5] - Specific allocations for green upgrades in infrastructure, low-carbon energy transitions, and ecological protection have seen significant increases, reflecting a strategic focus on sustainable development [5] Consumer Loans - Household consumption loans, excluding personal housing loans, reached 21.29 trillion yuan, with a year-on-year growth of 4.2%, indicating a gradual release of consumer potential and supporting stable domestic demand [5]

Core Insights - The People's Bank of China reported significant growth in loans to technology-oriented small and medium-sized enterprises (SMEs) and high-tech enterprises, indicating strong support for innovation and technology sectors [1] Group 1: Loan Support for Technology SMEs - By the end of Q3 2025, 275,400 technology SMEs received loan support, with a loan approval rate of 50.3%, an increase of 2.8 percentage points year-on-year [1] - The loan balance for foreign and domestic currency technology SMEs reached 3.56 trillion yuan, reflecting a year-on-year growth of 22.3%, which is 15.8 percentage points higher than the overall loan growth rate [1] Group 2: Loan Support for High-Tech Enterprises - As of Q3 2025, 266,600 high-tech enterprises received loan support, with a loan approval rate of 57.6%, up by 0.8 percentage points compared to the previous year [1] - The loan balance for foreign and domestic currency high-tech enterprises was 18.84 trillion yuan, showing a year-on-year increase of 6.9%, which is 0.4 percentage points higher than the overall loan growth rate [1] Group 3: Growth in Green and Inclusive Loans - The balance of foreign and domestic currency green loans reached 43.51 trillion yuan by the end of Q3, marking a growth of 17.5% since the beginning of the year [1] - The balance of RMB inclusive micro and small loans was 36.09 trillion yuan, reflecting a year-on-year growth of 12.2% [1] Group 4: Industrial Long-Term Loans - The balance of foreign and domestic currency industrial long-term loans stood at 26.59 trillion yuan, with a year-on-year growth of 9.7% as of Q3 [1] - The balance of long-term loans in infrastructure-related industries was 43.47 trillion yuan, showing a year-on-year increase of 6.7% [1]

Core Insights - The People's Bank of China released the loan allocation statistics for financial institutions for Q3 2025, highlighting the support for technology-oriented SMEs and high-tech enterprises [1] Group 1: Technology-oriented SMEs - By the end of Q3 2025, 275,400 technology-oriented SMEs received loan support, with a loan acquisition rate of 50.3%, an increase of 2.8 percentage points compared to the same period last year [1] - The loan balance for technology-oriented SMEs in both domestic and foreign currencies reached 3.56 trillion yuan, representing a year-on-year growth of 22.3%, which is 15.8 percentage points higher than the growth rate of all loans [1] Group 2: High-tech Enterprises - By the end of Q3 2025, 266,600 high-tech enterprises received loan support, with a loan acquisition rate of 57.6%, an increase of 0.8 percentage points compared to the same period last year [1] - The loan balance for high-tech enterprises in both domestic and foreign currencies reached 18.84 trillion yuan, showing a year-on-year growth of 6.9%, which is 0.4 percentage points higher than the growth rate of all loans [1]

Core Viewpoint - Zhejiang Province has issued the "Action Plan for Accelerating the Cultivation and Development of High-Quality Enterprises (2025-2027)", outlining clear goals and key tasks to promote high-quality development of enterprises in the region [1][2]. Group 1: Goals and Targets - By 2027, the plan aims for 63,000 industrial enterprises above a designated size, 42,000 innovative small and medium-sized enterprises, 18,000 specialized and innovative small and medium-sized enterprises, 2,500 "little giant" enterprises, 300 manufacturing champions, and 150 "eagle" enterprises [2][3]. Group 2: Strategies for Enterprise Cultivation - The plan emphasizes a multi-dimensional and tiered enterprise cultivation strategy to stimulate innovation and development among various enterprises, particularly focusing on the growth of micro and small enterprises [3][4]. - It includes measures to enhance the entrepreneurial mentor system, improve entrepreneurial guidance, and strengthen the construction of technology-based incubators, while also optimizing company registration processes [3][5]. Group 3: Support for Technology-Driven Enterprises - The plan encourages the use of talent support policies, financial backing for startups, and the acceleration of patent commercialization, alongside hosting innovation competitions with follow-up management for awarded projects [4][6]. - It aims to improve resource utilization efficiency by aggregating quality resources towards high-quality enterprises through land supply, industry fund guidance, and financial support [4][8]. Group 4: Digital Transformation and High-Tech Development - A new round of "small to large" actions will be implemented to support enterprises in reaching regulatory standards, with a focus on digital, intelligent, and green development [5][6]. - The plan promotes tax incentives for R&D expenses and the establishment of a high-tech enterprise cultivation database [5][6]. Group 5: Unicorn and Leading Enterprises - The plan includes the cultivation of unicorn and gazelle enterprises, with mechanisms for tracking major technology projects and supporting their commercialization [6][7]. - It emphasizes the development of listed companies and "chain master" enterprises, enhancing services for enterprise listings and promoting the establishment of new research institutions [6][8]. Group 6: Government and Financial Support - The plan highlights the role of government industry funds in attracting venture capital and guiding banks to provide targeted financial support [8]. - It aims to significantly improve enterprise quality and optimize industrial structure in the coming years, providing a model for national economic development [8].

Core Viewpoint - The article emphasizes the importance of correctly accounting for R&D expenses in high-tech enterprises to avoid tax risks, highlighting various categories of expense deductions and their implications under relevant policies [2]. Group 1: Personnel and Labor Costs - R&D expenses include salaries, social insurance, and housing funds for personnel directly engaged in R&D activities, as well as labor costs for external R&D personnel [3]. - The accounting scope for personnel costs is broader than the tax scope, and only costs related to technical personnel are included in high-tech enterprise deductions [3]. Group 2: Direct Input Costs - Direct input costs for R&D include materials, fuel, and power consumed during R&D activities [4]. - Costs for molds and equipment used in intermediate testing and product trials are also included, but not classified as fixed assets [4]. Group 3: Depreciation and Amortization - Depreciation for instruments and equipment used in R&D activities is eligible for deduction, but costs related to building renovations and repairs are not included [6]. - Amortization of intangible assets such as software and patents used in R&D is also deductible, with distinctions made between high-tech enterprise recognition and additional deductions [7]. Group 4: Design and Experimentation Costs - Costs for new product design, clinical trials, and field tests are included in R&D expenses, with specific conditions for eligibility [8]. - High-tech enterprise recognition includes equipment debugging and field trial costs, while accounting regulations allow for related expenses incurred during R&D processes [8]. Group 5: Tax Policies and Regulations - The article outlines that certain industries, including accommodation and catering, are not eligible for tax deductions on R&D expenses [30]. - It also discusses the conditions under which small-scale taxpayers in the catering industry can benefit from VAT exemptions and deductions [25][26].

Core Insights - The People's Bank of China reported a stable growth in total loans, indicating enhanced economic recovery momentum [1][2] - The structure of loans is optimizing, with significant increases in loans to small and micro enterprises, agricultural loans, and loans supporting technological innovation [1][3] Loan Growth Overview - As of the end of Q2 2025, the total balance of RMB loans reached 268.56 trillion yuan, a year-on-year increase of 7.1%, with an addition of 12.92 trillion yuan in the first half of the year [1] - Corporate loans accounted for 89% of the new loans, with an increase of 11.5 trillion yuan, highlighting the strong demand from enterprises [2] Sector-Specific Loan Trends - Green loans reached a balance of 42.39 trillion yuan, growing by 14.4% since the beginning of the year, with an increase of 5.35 trillion yuan in the first half [3] - Loans to technology-based small and medium-sized enterprises (SMEs) increased significantly, with a loan balance of 3.46 trillion yuan, reflecting a year-on-year growth of 22.9% [3] Future Outlook - The loan growth rate is expected to remain stable, with further optimization in structure, particularly in technology and green sectors [4] - The central bank is anticipated to enhance financial support for the real economy, with new loan disbursements expected to maintain a rapid growth trend [4][5]