Journalism

In order to enjoy the benefits of reducing enterprise income tax by 40%, should Dalian apply for the confirmation of high-tech enterprises by themselves or find an agency?

2021-11-01

When the year-end remittance is about to be made, enterprises will always conduct internal inspection and reassess the fiscal and tax planning.Most of those who meet the requirements of Dalian's high-tech enterprises can enjoy 40% reduction of enterprise income tax, 75% deduction of R & D expenses, and multiple incentives and subsidies at the municipal and district levels.For example, 300000 in Beijing, 250000 in Shanghai and 350000 in Chengdu.


In particular, the State Council issued the "opinions on promoting the high-quality development of national high-tech industrial development zones" (hereinafter referred to as "opinions").It is proposed that by 2025, a number of high-tech parks with world influence and a number of innovative characteristic parks will be built.By 2035, a large number of high-tech parks with global influence will be built, and the main industries will enter the middle and high-end of the global value chain, so as to realize the modernization of Park governance system and governance capacity.


The Opinions also put forward that we should support the development and growth of high-tech enterprises, establish and improve the policy coordination and linkage mechanism, and implement the policies of additional deduction of R & D expenses, income tax reduction and exemption of high-tech enterprises, and inclusive tax relief of small and micro enterprises.We will continue to expand the number of high-tech enterprises and cultivate a number of competitive and innovative enterprises.Further develop the development potential of the high-tech zone and cultivate a number of Unicorn enterprises.


Under the policy, preferential tax policies cover all aspects of scientific and technological innovation activities.So, should the application for high-tech enterprises come by themselves or find institutions?


I'd like to tell you about the process of applying for hi tech, and you can evaluate it.


PS: the application process is relatively complicated, and the overall process is as follows:


Self evaluation → registration and filling → preparation of materials → local recommendation → expert evaluation → confirmation and filing → public announcement → tax preference


1. "Self evaluation" process:

The enterprise conducts self-evaluation according to the administrative measures for the identification of high-tech enterprises and the guidance for the management of the identification of high-tech enterprises.

After the self-evaluation, if it is considered to meet the requirements, the application materials shall be prepared in accordance with the relevant provisions of the above two documents and the requirements of the local high-tech enterprise application notice.


2. "Registration filling" process:

Enterprises log in the "high tech enterprise identification management network", register at the enterprise declaration entrance, and fill in the declaration form online after the registration agency confirms.


3. "Material preparation" process:

It includes online application materials and paper application materials.


Online application materials: enterprises log in the "high tech enterprise identification management network", fill in the "application form for the identification of high-tech enterprises" as required and submit them through the network system. At the same time, upload the attachments, including business license and other relevant certificates, intellectual property related materials, information about employees and scientific and technological personnel, and materials related to the transformation of scientific and technological achievements,Special and annual audit reports, annual corporate income tax returns, etc.


Paper application materials: print the application form of high-tech enterprise identification through the application system, and provide relevant Annex materials according to the requirements of local high-tech enterprise declaration notice.


4. "Local recommendation" process:

The science and technology, finance and taxation departments at all levels constitute the administrative service agencies for the identification of high-tech enterprises in the region. They mainly refer to the review points in the examination form of each department, and timely and effectively review and recommend the materials, and submit the application materials to the office of the provincial accreditation agency.

5. "Expert review" process:


The provincial accreditation body shall organize expert review.


There shall be no less than 5 review experts for each enterprise (including at least 60% technical experts and at least one financial expert).


Each technical expert shall fill in the evaluation form of technical experts for the identification of high-tech enterprises, and each financial expert shall fill in the evaluation form of financial experts for the identification of high-tech enterprises. The expert group leader shall summarize the scores of each expert and fill in the comprehensive evaluation form of the expert group for the identification of high-tech enterprises according to the average score.


6. "Confirmation and filing" process:

In combination with the evaluation opinions of the expert group, the provincial accreditation institution shall conduct a comprehensive review on the application materials of the application enterprises, put forward the identification opinions, determine the list of the identified high-tech enterprises, and report to the office of the leading group of high-tech enterprises for the record, and the submission time shall not be later than the end of November each year.


7. "Public announcement" process:

The list of enterprises approved for filing shall be publicized by the office of the leading group of high-tech enterprises on the website of management of high-tech enterprise identification for 10 working days. If there is no objection, it shall be put on record.

8. "Tax preference" process:

Since the year of recognition, in accordance with the relevant provisions of the enterprise income tax law and its implementation regulations, the law of the people's Republic of China on the administration of tax collection (hereinafter referred to as the "tax collection and management law"), the detailed rules for the implementation of the law of the people's Republic of China on the administration of tax collection, the measures for recognition and the work guidance, etc., shall go through the relevant procedures with the competent tax authorities and enjoy the tax preference.


The above processes, if your company has extra manpower and material resources, then you can apply for it yourself, or you'd better find a professional agency to do it.


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