Days
Ministry of Finance, Ministry of Science and Technology, General Administration of Customs, State Administration of Taxation
Introduced
"The main taxes and fees for the mainland to support scientific and technological innovation
Preferential policy guidelines》
(hereinafter referred to as the "Policy Guidelines")
In order to make all sectors of society more fully aware of the preferential tax policies for scientific and technological innovation, more convenient to inquire and understand the policies, more accurate application of the policies, and promote the accurate and efficient direct delivery of policy dividends to all kinds of innovation subjects, on April 12, the Information Office of the Provincial Government held a policy briefing in the Sichuan Press Conference Hall.
01
The Policy Guidelines are divided into six parts
It is an "encyclopedia" for finding preferential policies
Yang Pinhua, deputy director and spokesman of the Department of Science and Technology, introduced that the "Policy Guidelines" are divided into 6 parts, including more than 50 major preferential tax policies for scientific and technological innovation, more than 40 tax collection and management regulations and industry management measures. According to the link of scientific and technological innovation activities, the policies are classified from the aspects of venture capital, preferential treatment for attracting and cultivating talents, research and experimental development, achievement transformation, development of key industries, and the whole industrial chain, and the types of policies for each preferential policy, the types of taxes involved, the preferential content, the subject of enjoyment, the application conditions, the time point of declaration, the declaration method, the handling materials, the policy basis, etc., among which there are both the general ledger of tax reduction and exemption dividends, and the detailed accounts of different taxes to ensure that they are clear and clear at a glance.
Yang Pinhua said that the compilation and issuance of the "Policy Guidelines" will help implement the preferential tax policies, help enhance the independent innovation ability of enterprises, and build innovative enterprises; help accelerate the development of new quality productive forces, lead the construction of a modern industrial system with scientific and technological innovation; help guide enterprises to continue to increase investment in research and development, and help high-level science and technology to become self-reliant and self-reliant.
02
The approach is pragmatic
It will enhance the convenience of corporate policies
"We will work with relevant departments to strengthen organization and coordination, strengthen publicity and interpretation, do a good job in guidance and supervision, and promote the implementation of the tax policy to support scientific and technological innovation in our province. Li Dewei, deputy director and spokesman of the Department of Finance, also said at the meeting that in recent years, the state has introduced and implemented a series of targeted tax policy measures. On the one hand, it is necessary to strengthen the effectiveness of policies. On the basis of the implementation of large-scale and inclusive tax and fee reduction policies, we have continuously improved the accuracy and effectiveness of the policies, and successively introduced a series of tax and fee policies full of gold content, including increasing the additional deduction ratio of R&D expenses of eligible enterprises to 100%, increasing the additional deduction ratio of R&D expenses of integrated circuit and industrial machine tool enterprises to 120%, and strengthening the implementation of value-added tax refund for science and technology services and other industries. On the other hand, it is necessary to strengthen the implementation of policies. Including allowing enterprises to enjoy the additional deduction of R&D expenses in advance, and allowing taxpayers to judge and declare the enjoyment of a number of preferential policies, etc., to promote the direct enjoyment of policy dividends.
He also mentioned that the "Policy Guidelines" will sort out and summarize relevant policies, integrate and publish, which is a pragmatic measure to improve the convenience of policy enjoyment. Specifically-
It is more convenient to know the policy information. The Policy Guidelines classify and collect preferential tax policies and tax collection and management regulations scattered in different laws, regulations and documents, and publish them on the official websites of national ministries and commissions such as the Ministry of Finance and download them for free, which is conducive to taxpayers and payers to know everything about the policies and enjoy them.
It is easier to check the content of the policy. The policies summarized in the "Policy Guidelines" cover all aspects of enterprise investment, R&D, production, transformation and other links, and cover the main types of taxes and fees that may be involved in the production, operation and R&D of innovative entities, including tax deductions, tax deferrals, preferential tax rates, loss carry-forwards, accelerated depreciation, tax refunds and exemptions.
It is more convenient to grasp the handling requirements. The Policy Guidelines set out the application conditions, application time, declaration method and other requirements for each preferential policy one by one, providing taxpayers with "menu" and "one-stop" services, so as to facilitate taxpayers to apply for preferential policies.
03
During the "14th Five-Year Plan" period
Imports of scientific research supplies are eligible for these tax exemptions
Li Haifan, deputy director of Chengdu Customs, introduced that during the "14th Five-Year Plan" period, the import tax policy to support scientific and technological innovation has clarified two categories of beneficiary subjects. The first category is scientific research institutions, technology development institutions, schools, party schools (administrative colleges) and libraries, which import scientific research, scientific and technological development and teaching supplies that cannot be produced domestically or whose performance cannot meet the needs are exempt from import tariffs and import value-added tax and consumption tax. The second category is the publication import units, which import books and materials for scientific research institutes, schools, party schools (administrative colleges) and libraries for scientific research and teaching, and are exempt from import value-added tax.
Before declaring the import of goods, each beneficiary unit shall submit the application form for tax exemption of imported goods to the competent customs through the "single window" of international trade, that is, the beneficiary unit shall submit the application form for tax exemption of imported goods to the local customs. After the customs review and confirmation, the tax exemption confirmation notice will be issued. The submission of the tax exemption application and the acquisition of the tax exemption confirmation notice are handled online in a paperless mode, and the beneficiary units can handle it themselves or entrust their designated agents to handle it.
Li Haifan mentioned that the import tax policy to support scientific and technological innovation adopts the list + list model, that is, the goods in the list of duty-free goods imported by enterprises and institutions that have entered the preferential list can enjoy tax exemption. The list of duty-free commodities shall be formulated and issued by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation after soliciting the opinions of relevant departments, and shall be dynamically adjusted. At present, the first list of duty-free goods has been announced, with a total of 15 categories of goods. The specific situation can be inquired through the Notice on the Duty-free List of Imported Scientific Research, Scientific and Technological Development and Teaching Supplies (First Batch) issued by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation, or you can consult the competent customs.
04
17,700 enterprises in our province enjoy
R&D expenses were deducted with tax incentives of 19.505 billion yuan
It is reported that since the state introduced the preferential tax policy for additional deduction of R&D expenses, the number of enterprises enjoying preferential treatment in our province has increased from 124 in 2007 to 17,700 in 2023, and the reduction amount has increased from 198 million yuan to 19.505 billion yuan.
Yang Pinhua introduced that in terms of top-level design, the Department of Science and Technology, the Department of Finance and the Provincial Taxation Bureau revised the "Implementation Rules for the Appraisal of Additional Deduction Items for Enterprise Research and Development Expenses in Sichuan Province" last year to further clarify the procedures for the identification of R&D projects and the relief channels for taxpayers to reduce the risk of taxpayers. Nine departments, including the Department of Science and Technology, have also issued the "Opinions on Promoting the Whole Society to Increase R&D Investment to Support High-quality Development", and provide post-subsidies for R&D investment of enterprises.
In terms of policy promotion and training services, science and technology departments at all levels carry out policy consultation and Q&A on a regular basis, and carry out policy publicity, training and other activities in enterprises, science and technology parks and other places, so as to guide enterprises to standardize the management of R&D projects, so that more enterprises can understand the policy, grasp the policy and make good use of the policy. Up to now, more than 10,000 enterprises have participated in the policy promotion and training activities.
In addition, it also tracks and understands the specific implementation of the policy, analyzes the problems and deficiencies in the implementation of the policy, and improves the relevant policies and measures to facilitate enterprises to enjoy the preferential policies better and more conveniently, and ensure that the implementation of the policy is not discounted. "In the next step, we will further strengthen cooperation with the departments of finance and taxation, strengthen the pre-event and post-event services for the implementation of policies, continue to carry out post-R&D investment subsidies, and support the establishment of R&D institutions by industrial enterprises above designated size. Yang Pinhua said.
05
What should science and technology enterprises pay attention to when applying for preferential policies?
Relevant departments to support!
Li Lan, chief auditor of the Sichuan Provincial Taxation Bureau, said that since the "Policy Guidelines" cover more than 50 preferential tax policies to support scientific and technological innovation, there are many policies, involving a wide range of areas, and the ways of enjoying them are also different. Therefore, when applying for preferential tax policy reductions and exemptions, taxpayers should carefully refer to the "application conditions", "declaration methods" and "handling materials" listed in the "Policy Guidelines", and judge whether they can apply for preferential policies according to the production and operation of their own enterprises.
"In particular, it is necessary to pay attention to the list of materials to be retained for future reference, the qualifications that should be obtained in advance, the requirements for the proportion of various types of data, and the content transferred to relevant departments for verification, so as not to affect the timely enjoyment of preferential tax policies. Li Lan said, for example, to enjoy the preferential treatment of high-tech enterprises, taxpayers need not only to obtain the qualification of high-tech enterprises, but also to meet the requirements of the proportion of scientific and technological personnel, the proportion of high-tech products (services) income and the proportion of research and development in the year of enjoying the preferential treatment.
Li Lan also reminded that if enterprises have any unclear points about the enjoyment of the policy, they can also consult through the electronic tax bureau, the Sichuan Provincial Tax Collection Interactive Platform, the 12366 tax payment service hotline or the public telephone, or go to the local competent tax authorities for consultation.
06
The business incurs a loss
Can I still enjoy tax incentives?
According to the relevant tax policies, the enterprise is recognized as a national high-tech enterprise, and after obtaining the high-tech enterprise certificate, it can enjoy the enterprise income tax policy at a reduced rate of 15%. Enterprises enjoy preferential treatment by adopting the method of "self-judgment, declaration and enjoyment, and retention of relevant materials for future reference".
"If high-tech enterprises and technology-based small and medium-sized enterprises lose money in the course of operation, they can also enjoy preferential tax policies. Yang Pinhua said that according to the relevant regulations, since January 1, 2018, enterprises with the qualification of high-tech enterprises or technology-based small and medium-sized enterprises in the current year, the losses that have not been made up in the five years before the qualification year are allowed to be carried forward to the next year to make up, and the maximum carry-over period has been extended from 5 years to 10 years. When an enterprise makes up for the losses of previous years, it should be handled in accordance with the principle of "making up for the losses due first and making up for the losses due at the same time", and fill in the relevant schedules.
Source | Sichuan released the client according to Visual China
Reporter | Zhou Lijun
Edit | Zhang Xiaolan