济南代理记账公司:科技创新有哪些税收优惠支持？
Jinan bookkeeping agency company: what are the preferential tax support technological innovation?
济南泉清财务有限公司是一家专业从事济南代理注册、济南代理记账公司。如有需要欢迎联系13964020420 。
Jinan springs clear financial co., LTD is a professional engaged in jinan agent registration, bookkeeping agency company. Welcome to contact 13964020420 if necessary.
近年来，我国采取了多种税收优惠政策，促进技术创新和科技进步，在一定程度上减轻了企业的负担，为企业从事自主创新起到了强有力的推动作用。
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.
普适性政策
General policy
●《中华人民共和国企业所得税法实施条例》
Low implementation regulations of the enterprise income tax law of the People's Republic of China
企业开发新技术、新产品、新工艺发生的研究开发费用，未形成无形资产计入当期损益的，在按照规定据实扣除的基础上，按照研究开发费用的50%加计扣除；形成无形资产的，按照无形资产成本的150%摊销。
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.
●《中华人民共和国企业所得税法实施条例》
Low implementation regulations of the enterprise income tax law of the People's Republic of China
居民企业在一个纳税年度内技术转让所得不超过500万元的部分，免征企业所得税；超过500万元的部分，减半征收企业所得税。
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.
●《财政部、国家税务总局关于股权转让有关营业税问题的通知》（财税〔2002〕191号）
Low on the ministry of finance, state administration of taxation on the tax issue equity transfer notice (caishui [2002] no. 191)
企业发生的股权转让不征收营业税。
Enterprise equity transfer happened not to impose business tax.
专门性政策
Special policy
大学科技园和孵化器
University science parks and incubators
●《财政部、国家税务总局关于国家大学科技园税收政策的通知》（财税〔2013〕118号）
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，对符合条件的科技园自用以及无偿或通过出租等方式提供给孵化企业使用的房产、土地，免征房产税和城镇土地使用税；对其向孵化企业出租场地、房屋以及提供孵化服务的收入，免征营业税。“营改增”后的营业税优惠政策处理问题由“营改增”试点过渡政策另行规定。
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.
●《财政部、国家税务总局关于科技企业孵化器税收政策的通知》（财税〔2013〕117号）
"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，对符合条件的孵化器自用以及无偿或通过出租等方式提供给孵化企业使用的房产、土地，免征房产税和城镇土地使用税；对其向孵化企业出租场地、房屋以及提供孵化服务的收入，免征营业税。“营改增”后的营业税优惠政策处理问题由“营改增”试点过渡政策另行规定。
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.
高新技术企业
High and new technology enterprise
●《中华人民共和国企业所得税法》
When the enterprise income tax law of the People's Republic of China"
经省级科技主管部门认定的高新技术企业，减按15%的税率征收企业所得税。
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%.
软件、集成电路设计企业
Software, integrated circuit design enterprises
●《财政部、国家税务总局关于进一步鼓励软件产业和集成电路产业发展企业所得税政策的通知》（财税〔2012〕27号）
"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)
新办的集成电路设计企业和符合条件的软件企业，经认定后，在2017年12月31日前自获利年度起计算优惠期，第一年至第二年免征企业所得税，第三年至第五年按照25%的法定税率减半征收企业所得税，并享受至期满为止。
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.
国家规划布局内的重点软件企业和集成电路设计企业，如当年未享受免税优惠的，可减按10%的税率征收企业所得税。
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%.
集成电路设计企业和符合条件软件企业的职工培训费用，应单独进行核算并按实际发生额在计算应纳税所得额时扣除。
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.
集成电路线宽小于0.8微米（含）的集成电路生产企业，经认定后，在2017年12月31日前自获利年度起计算优惠期，第一年至第二年免征企业所得税，第三年至第五年按照25%的法定税率减半征收企业所得税，并享受至期满为止。
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.
集成电路线宽小于0.25微米或投资额超过80亿元的集成电路生产企业，经认定后，减按15%的税率征收企业所得税，其中经营期在15年以上的，在2017年12月31日前自获利年度起计算优惠期，第一年至第五年免征企业所得税，第六年至第十年按照25%的法定税率减半征收企业所得税，并享受至期满为止。
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.
服务科技创业人才和创业家
Service science and technology entrepreneurial talent and entrepreneurs
●《财政部、国家税务总局关于教育税收政策的通知》（财税〔2004〕39号）
"The ministry of finance, state administration of taxation on education tax policy notice (caishui [2004] no. 39)
对高校、科研部门转让职务科技成果以股份或出资比例等股权形式给予科技人员个人奖励，暂不征收个人所得税。
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.
●《中央人才工作协调小组关于实施海外高层次人才引进计划的意见》（中办发〔2008〕25号）
When the central personnel work coordination group on the opinions of the overseas high-level talents introduction plan "(do hair [2008] no. 25)
引进海外高层次人才回国（来华）时取得中央财政给予引进人才每人人民币100万元的一次性补助（视同国家奖金），免征个人所得税。
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.
服务投融资体系创业平台
Service platform for investment and financing system
●《中华人民共和国企业所得税法实施条例》
Low implementation regulations of the enterprise income tax law of the People's Republic of China
创业投资企业采取股权投资方式投资于未上市的中小高新技术企业2年以上的，可以按照其投资额的70%在股权持有满2年的当年抵扣该创业投资企业的应纳税所得额。
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.
●《国务院办公厅转发国家经贸委关于鼓励和促进中小企业发展若干政策意见的通知》（国办发〔2000〕59号）
"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.)
对为科技型中小企业筹资而建立的纳入全国试点范围的非营利性中小企业信用担保、再担保机构按地市级以上人民政府规定的标准取得的信用担保或再担保业务收入（不包括信用评级、咨询、培训等收入），自主管税务机关办理免税手续之日起，3年内免征营业税。
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.
济南泉清财务有限公司是一家专业从事济南代理注册、济南代理记账公司的服务机构。欢迎大家来电咨询！
Jinan springs clear financial co., LTD is a professional engaged in jinan agent registration, bookkeeping agency services of the company. Welcome to inquire!
济南代理记账公司：http://www.jnqqjz.com
