濟南代理記賬公司:科技創(chuàng)新有哪些稅收優(yōu)惠支持？

Jinan bookkeeping agency company: what are the preferential tax support technological innovation?
濟南泉清財務(wù)有限公司是一家專業(yè)從事濟南代理注冊、濟南代理記賬公司。如有需要歡迎聯(lián)系13964020420 。
Jinan springs clear financial co., LTD is a professional engaged in jinan agent registration, bookkeeping agency company. Welcome to contact 13964020420 if necessary.
近年來，我國采取了多種稅收優(yōu)惠政策，促進技術(shù)創(chuàng)新和科技進步，在一定程度上減輕了企業(yè)的負擔(dān)，為企業(yè)從事自主創(chuàng)新起到了強有力的推動作用。
In recent years, our country has taken a variety of preferential tax policy, promote technological innovation and scientific and technological progress, to a certain extent, ease the burden of enterprises, engaged in independent innovation for the enterprise has played a powerful role in promoting.
普適性政策
General policy
●《中華人民共和國企業(yè)所得稅法實施條例》
Low implementation regulations of the enterprise income tax law of the People's Republic of China
企業(yè)開發(fā)新技術(shù)、新產(chǎn)品、新工藝發(fā)生的研究開發(fā)費用，未形成無形資產(chǎn)計入當(dāng)期損益的，在按照規(guī)定據(jù)實扣除的基礎(chǔ)上，按照研究開發(fā)費用的50%加計扣除；形成無形資產(chǎn)的，按照無形資產(chǎn)成本的150%攤銷。
Enterprise to develop new technology, new products, new technology research and development costs, not form the intangible assets included in the current profits and losses, on the basis of provide in accordance with the relevant provisions, in accordance with the research and development expenses claim additional deduction of 50%; Form of intangible assets, according to 150% of the cost of intangible assets amortize.
●《中華人民共和國企業(yè)所得稅法實施條例》
Low implementation regulations of the enterprise income tax law of the People's Republic of China
居民企業(yè)在一個納稅年度內(nèi)技術(shù)轉(zhuǎn)讓所得不超過500萬元的部分，免征企業(yè)所得稅；超過500萬元的部分，減半征收企業(yè)所得稅。
Resident within a tax year technology transfer income does not exceed 5 million yuan, shall be exempt from enterprise income tax; Part of more than 5 million yuan, the enterprise income tax shall be levied in half.
●《財政部、國家稅務(wù)總局關(guān)于股權(quán)轉(zhuǎn)讓有關(guān)營業(yè)稅問題的通知》（財稅〔2002〕191號）
Low on the ministry of finance, state administration of taxation on the tax issue equity transfer notice (caishui [2002] no. 191)
企業(yè)發(fā)生的股權(quán)轉(zhuǎn)讓不征收營業(yè)稅。
Enterprise equity transfer happened not to impose business tax.
專門性政策
Special policy
大學(xué)科技園和孵化器
University science parks and incubators
●《財政部、國家稅務(wù)總局關(guān)于國家大學(xué)科技園稅收政策的通知》（財稅〔2013〕118號）
Low national science park of the ministry of finance, state administration of taxation about tax policy notice (caishui [2013] no. 118)
自2013年1月1日~2015年12月31日，對符合條件的科技園自用以及無償或通過出租等方式提供給孵化企業(yè)使用的房產(chǎn)、土地，免征房產(chǎn)稅和城鎮(zhèn)土地使用稅；對其向孵化企業(yè)出租場地、房屋以及提供孵化服務(wù)的收入，免征營業(yè)稅。“營改增”后的營業(yè)稅優(yōu)惠政策處理問題由“營改增”試點過渡政策另行規(guī)定。
Since January 1, 2013 - December 31, 2015, to conform to the conditions of science and technology park for self-use and free or by leasing to provide ways for hatching enterprise property, land use, shall be exempted from tax and urban land use tax; Lease space for the incubation enterprise incubation, housing and service income, shall be exempted from business tax. After "camp" instead of the tax breaks for dealing with problems by "camp to add" pilot transition policy shall be formulated separately.
●《財政部、國家稅務(wù)總局關(guān)于科技企業(yè)孵化器稅收政策的通知》（財稅〔2013〕117號）
"The ministry of finance, state administration of taxation on science and technology business incubators tax policy notice (caishui [2013] no. 117)
自2013年1月1日~2015年12月31日，對符合條件的孵化器自用以及無償或通過出租等方式提供給孵化企業(yè)使用的房產(chǎn)、土地，免征房產(chǎn)稅和城鎮(zhèn)土地使用稅；對其向孵化企業(yè)出租場地、房屋以及提供孵化服務(wù)的收入，免征營業(yè)稅。“營改增”后的營業(yè)稅優(yōu)惠政策處理問題由“營改增”試點過渡政策另行規(guī)定。
Since January 1, 2013 - December 31, 2015, to conform to the conditions of an incubator for private use and free of charge or by leasing way to provide for the use of enterprise property, land, exemption of property tax and urban land use tax; Lease space for the incubation enterprise incubation, housing and service income, shall be exempted from business tax. After "camp" instead of the tax breaks for dealing with problems by "camp to add" pilot transition policy shall be formulated separately.
高新技術(shù)企業(yè)
High and new technology enterprise
●《中華人民共和國企業(yè)所得稅法》
When the enterprise income tax law of the People's Republic of China"
經(jīng)省級科技主管部門認定的高新技術(shù)企業(yè)，減按15%的稅率征收企業(yè)所得稅。
Approval of the provincial department in charge of science and technology of the high and new technology enterprise, the enterprise income tax shall be levied at a reduced tax rate of 15%.
軟件、集成電路設(shè)計企業(yè)
Software, integrated circuit design enterprises
●《財政部、國家稅務(wù)總局關(guān)于進一步鼓勵軟件產(chǎn)業(yè)和集成電路產(chǎn)業(yè)發(fā)展企業(yè)所得稅政策的通知》（財稅〔2012〕27號）
"The ministry of finance, state administration of taxation on further encourage the development of software industry and integrated circuit industry enterprise income tax policy notice (caishui [2012] 27)
新辦的集成電路設(shè)計企業(yè)和符合條件的軟件企業(yè)，經(jīng)認定后，在2017年12月31日前自獲利年度起計算優(yōu)惠期，第一年至第二年免征企業(yè)所得稅，第三年至第五年按照25%的法定稅率減半征收企業(yè)所得稅，并享受至期滿為止。
New integrated circuit design and conform to the conditions of software enterprises, after that, on December 31, 2017 calculation is valid from the profit-making year, the first year to the second year shall be exempted from enterprise income tax, in the third to fifth years enterprise income tax shall be levied in accordance with the statutory rate of 25% in half, and enjoy until expiration.
國家規(guī)劃布局內(nèi)的重點軟件企業(yè)和集成電路設(shè)計企業(yè)，如當(dāng)年未享受免稅優(yōu)惠的，可減按10%的稅率征收企業(yè)所得稅。
Within the national planning the layout of key software and integrated circuit design enterprises, such as was not enjoy tax breaks, but the enterprise income tax shall be levied at a reduced tax rate of 10%.
集成電路設(shè)計企業(yè)和符合條件軟件企業(yè)的職工培訓(xùn)費用，應(yīng)單獨進行核算并按實際發(fā)生額在計算應(yīng)納稅所得額時扣除。
IC design enterprises and qualified software enterprise's staff training fees, should separate accounting and according to actual amount deducted when calculating the taxable income amount.
集成電路線寬小于0.8微米（含）的集成電路生產(chǎn)企業(yè)，經(jīng)認定后，在2017年12月31日前自獲利年度起計算優(yōu)惠期，第一年至第二年免征企業(yè)所得稅，第三年至第五年按照25%的法定稅率減半征收企業(yè)所得稅，并享受至期滿為止。
Integrated electric line width less than 0.8 micrometers (including) integrated circuit manufacturing enterprises, after that, on December 31, 2017 calculation is valid from the profit-making year, the first year to the second year shall be exempted from enterprise income tax, in the third to fifth years enterprise income tax shall be levied in accordance with the statutory rate of 25% in half, and enjoy until expiration.
集成電路線寬小于0.25微米或投資額超過80億元的集成電路生產(chǎn)企業(yè)，經(jīng)認定后，減按15%的稅率征收企業(yè)所得稅，其中經(jīng)營期在15年以上的，在2017年12月31日前自獲利年度起計算優(yōu)惠期，第一年至第五年免征企業(yè)所得稅，第六年至第十年按照25%的法定稅率減半征收企業(yè)所得稅，并享受至期滿為止。
Integrated electric line width less than 0.25 micrometers or investment of more than 8 billion yuan of IC production enterprises, after that, the enterprise income tax shall be levied at a reduced rate of 15%, among them in the operation period of 15 years, on December 31, 2017 calculation is valid from the profit-making year, the first year to the fifth year shall be exempted from enterprise income tax, in the sixth year to the first ten years enterprise income tax shall be levied in accordance with the statutory rate of 25% in half, and enjoy until expiration.
服務(wù)科技創(chuàng)業(yè)人才和創(chuàng)業(yè)家
Service science and technology entrepreneurial talent and entrepreneurs
●《財政部、國家稅務(wù)總局關(guān)于教育稅收政策的通知》（財稅〔2004〕39號）
"The ministry of finance, state administration of taxation on education tax policy notice (caishui [2004] no. 39)
對高校、科研部門轉(zhuǎn)讓職務(wù)科技成果以股份或出資比例等股權(quán)形式給予科技人員個人獎勵，暫不征收個人所得稅。
In colleges and universities, scientific research departments transfer of the employee-developed technology results in the form of shares or equity investment proportion and personal rewards to science and technology personnel, temporarily not to impose individual income tax.
●《中央人才工作協(xié)調(diào)小組關(guān)于實施海外高層次人才引進計劃的意見》（中辦發(fā)〔2008〕25號）
When the central personnel work coordination group on the opinions of the overseas high-level talents introduction plan "(do hair [2008] no. 25)
引進海外高層次人才回國（來華）時取得中央財政給予引進人才每人人民幣100萬元的一次性補助（視同國家獎金），免征個人所得稅。
Introduce overseas high-level talents home (in China) in the central government to introduce talents each 1 million yuan of the one-time subsidies (regarded as the national prize), shall be exempted from individual income tax.
服務(wù)投融資體系創(chuàng)業(yè)平臺
Service platform for investment and financing system
●《中華人民共和國企業(yè)所得稅法實施條例》
Low implementation regulations of the enterprise income tax law of the People's Republic of China
創(chuàng)業(yè)投資企業(yè)采取股權(quán)投資方式投資于未上市的中小高新技術(shù)企業(yè)2年以上的，可以按照其投資額的70%在股權(quán)持有滿2年的當(dāng)年抵扣該創(chuàng)業(yè)投資企業(yè)的應(yīng)納稅所得額。
Venture investment enterprises adopt the mode of equity investment in unlisted small and medium-sized high-tech enterprises more than 2 years, can according to their investment in the equity holding 70% of the full two years of the deduction of the startup investment enterprise shall be the taxable income amount.
●《國務(wù)院辦公廳轉(zhuǎn)發(fā)國家經(jīng)貿(mào)委關(guān)于鼓勵和促進中小企業(yè)發(fā)展若干政策意見的通知》（國辦發(fā)〔2000〕59號）
"The state council on forwarding state economic and trade commission on opinions on some policies to encourage and promote the development of small and medium-sized enterprises notice (59 countries do hair [2000] no.)
對為科技型中小企業(yè)籌資而建立的納入全國試點范圍的非營利性中小企業(yè)信用擔(dān)保、再擔(dān)保機構(gòu)按地市級以上人民政府規(guī)定的標(biāo)準(zhǔn)取得的信用擔(dān)保或再擔(dān)保業(yè)務(wù)收入（不包括信用評級、咨詢、培訓(xùn)等收入），自主管稅務(wù)機關(guān)辦理免稅手續(xù)之日起，3年內(nèi)免征營業(yè)稅。
To establish for small and mid-sized enterprise financing into the scope of the pilot of the nonprofit credit guarantee of small and medium-sized enterprises and guarantee agencies according to the municipal people's government at or above the standards stipulated by the credit guarantee or to guarantee business income (not including credit rating, consulting, training and other income), starting from the date of the competent tax authorities for tax exemption formalities, three years shall be exempted from business tax.
濟南泉清財務(wù)有限公司是一家專業(yè)從事濟南代理注冊、濟南代理記賬公司的服務(wù)機構(gòu)。歡迎大家來電咨詢！
Jinan springs clear financial co., LTD is a professional engaged in jinan agent registration, bookkeeping agency services of the company. Welcome to inquire!
濟南代理記賬公司：http://www.www.cdmlwx.com