The report of the 20th National Congress of the Communist Party of China pointed out that we must adhere to the principle that science and technology are the primary productive forces, talent is the first resource, and innovation is the first driving force. In order to further support the innovation and development of high-tech enterprises, the state has introduced many support policies, and the following will continue to take you to understand the relevant knowledge of preferential policies for high-tech enterprises in the final settlement~
3. Precautions
01. In the process of daily management, if it is found that the enterprise does not meet the conditions for the recognition of high-tech enterprises, how will it be handled?
For high-tech enterprises that have obtained the qualification of high-tech enterprises and enjoy preferential tax treatment, if the tax department finds that they do not meet the identification conditions stipulated in Article 11 of the Notice of the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation on Revision and Issuance (<高新技术企业认定管理办法>Guo Ke Fa Huo [2016] No. 32) in the process of daily management, it shall be submitted to the accreditation agency for review.
If it is confirmed that it does not meet the recognition conditions after review, the certification authority shall cancel its qualification as a high-tech enterprise and notify the tax authorities to recover the tax incentives that it has enjoyed since the year in which it does not meet the recognition conditions during the validity period of the certificate.
02. How to deal with the name change of high-tech enterprises or major changes related to the recognition conditions?
A high-tech enterprise shall report to the accreditation authority within three months if it changes its name or major changes related to the recognition conditions (such as division, merger, reorganization, and changes in its business operations, etc.). If the accreditation agency reviews and meets the accreditation conditions, its high-tech enterprise qualification remains unchanged, and if the enterprise changes its name, the certification certificate shall be re-issued, and the number and validity period shall remain unchanged; If it does not meet the recognition conditions, its qualification as a high-tech enterprise shall be cancelled from the year of the name change or the change of conditions.
03. If an enterprise is disqualified as a high-tech enterprise, when will it start to recover the tax incentives it has enjoyed?
If a recognized high-tech enterprise commits any of the following acts, the designating authority shall cancel its qualification as a high-tech enterprise:
(1) There is serious fraud in the process of applying for designation;
(2) The occurrence of major safety or quality accidents or serious environmental violations;
(3) Failing to report on major changes related to the designation conditions on time, or failing to fill in an annual development report for two years.
For enterprises that have been disqualified as high-tech enterprises, the certification authority shall notify the tax authorities to recover the tax incentives they have enjoyed since the year in which the above-mentioned acts occurred in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and Collection and relevant regulations.
04. If an enterprise meets other conditions for low tax rates or tax reductions and exemptions, how can it enjoy them?
If an enterprise meets other conditions for low tax rates or tax reductions and exemptions at the same time, it can choose the most preferential implementation.
For example, if an enterprise meets the preferential conditions for high-tech enterprises and small low-profit enterprises in 2023, the enterprise can choose to enjoy a more preferential reduction and exemption policy for small and low-profit enterprises.
Fourth, the declaration form to fill in the example
The required form must be filled in during the validity period of the high-tech enterprise qualification
1. Basic Information Form for Annual Tax Declaration of Enterprise Income Tax (A000000)
Instructions for filling in the "211 high-tech enterprise declaration of the valid high-tech enterprise certificate for the period to which it belongs":
According to the certificate of high-tech enterprises within the validity period of the declaration period, fill in the "211-1", "211-2", "211-3" and "211-4" under this project. In the year of the declaration period, if the enterprise has two high-tech enterprise certificates at the same time, the two certificates should be filled.
[Example] Enterprise A obtained the high-tech enterprise certificate (certificate number GR2020351000**) on October 20, 2020, with a validity period of 3 years, and applied for recognition again in 2023 and obtained the new high-tech enterprise certificate (certificate number GR2021351000**) on November 25, 2023. When filing the 2023 annual enterprise income tax final settlement and tax declaration, the "number" and "issuance time" of the two certificates should be filled in the "211-1", "211-2", "211-3" and "211-4" items respectively.
Instructions for filling in "224 R&D Expenditure Auxiliary Account Style":
High-tech enterprises can select one of the three versions according to the actual situation.
2. Fill in the annual tax return form of enterprise income tax
In the form, the "R&D Expense Additional Deduction Preferential Schedule" (A107012) must be checked; The "Preferential Information and Schedule of High-tech Enterprises" (A107041) must also be checked, even if the preferential policies for high-tech enterprises are not enjoyed.
3. Breakdown of Income Tax Reduction and Exemption Incentives (A107040)
When an enterprise enjoys a preferential tax rate of 15% for high-tech enterprises, it is required to fill in line 2 of the "Detailed List of Income Tax Reduction and Exemption" (A107040).
4. Preferential Conditions and Schedules of High-tech Enterprises (A107041)
[Example] If the high-tech field of enterprise A is system software, it should be filled in to the third-level detailed field, and fill in "1. Electronic information technology (1) software 1. System software".
[Example] The sales revenue of enterprise A in 2023 is 60 million yuan, of which the income of high-tech products (services) is 50 million yuan, and the total income is 70 million yuan, which does not involve non-taxable income. High-tech revenue accounted for 71.43%.
[Example] Company A has 30 scientific and technological personnel in 2023, accounting for 30% of the total number of 100 employees in the enterprise that year.
Example: The company's sales revenue in 2023 is 60 million yuan, and the R&D expenses collected are 3 million yuan. The sales revenue in 2022 will be 50 million yuan, and the R&D expenses collected will be 2.5 million yuan; In 2011, the sales revenue was 40 million yuan, and the R&D expenses collected were 1.5 million yuan.
Reminder: The e-Tax Bureau will automatically bring out the relevant data of R&D expenditure indicators for the previous year and the previous two years.
[Example] Enterprise A meets the relevant conditions of high-tech enterprises in 2023, and the taxable income is 5 million yuan, which does not involve the loss compensation of previous years. The amount of enterprise income tax that can be reduced or exempted = 500 * 10% = 500,000 yuan, fill in the 31st line of the "Preferential Information and Schedule of High-tech Enterprises" (A107041). The reduction data will be automatically brought into line 2 of the "Detailed List of Income Tax Reduction and Exemption Preferences" (A107040), and then summarized and filled in line 26 of the "Annual Tax Return of the People's Republic of China for Enterprise Income Tax (Class A)" (A100000).
Declaration Reminder:
1. Regardless of whether they enjoy preferential policies or not, taxpayers who are qualified for high-tech enterprises within the validity period are required to fill in the "Preferential Information and Schedule of High-tech Enterprises" (A107041) and the "Preferential List of Additional Deduction of R&D Expenses" (A107012).
2. Taxpayers who have obtained the qualification of high-tech enterprises at the end of 2023 and do not enjoy the tax incentives or other preferential tax rates for high-tech enterprises when filing in the fourth quarter should first correct the declaration form for the fourth quarter of 2023.
3. For high-tech enterprises, the electronic tax bureau system has embedded the list, if there is any doubt about the list, please contact the competent tax authority. Taxpayers must confirm that they meet the relevant policy conditions to avoid the subsequent impact of incorrect reporting.
Recommended in the past
1. Notice on the 2023 annual enterprise income tax final settlement
2. Topic 2 of Enterprise Income Tax Final Settlement 丨One-time deduction policy for fixed assets
3. Enterprise income tax final settlement topic 3丨Depreciation and deduction policy for fixed assets
4. Topic 4 of enterprise income tax final settlement | Preferential income tax policies for small and low-profit enterprises
5. Topic 5 of enterprise income tax final settlement丨Pre-tax deduction ratio of common expenses
6. Enterprise Income Tax Final Settlement Topic 6丨Pre-tax Deduction Voucher (1)
7. Enterprise Income Tax Final Settlement Topic 6丨Pre-tax Deduction Voucher (2)
8. Enterprise Income Tax Final Settlement Topic 6丨Pre-tax Deduction Voucher (3)
9. Enterprise Income Tax Final Settlement Topic 6丨Pre-tax Deduction Voucher (4)
10. Provisions on revenue recognition of enterprise income tax final settlement topic 7丨
11. Enterprise income tax final settlement and payment topic 8丨Wages and salaries
12. Enterprise income tax final settlement and payment topic 9丨Interest expense
13. Special topic 10 of enterprise income tax final settlement丨Non-taxable income
14. Enterprise income tax final settlement topic 11丨R & D expenses additional deduction (1)
15. Enterprise income tax final settlement topic 11丨R & D expenses plus deduction (2)
16. Enterprise income tax final settlement topic 12丨Pre-tax deduction of asset losses
17. Enterprise income tax final settlement and payment of special topic 13丨Employee education funds
18. Special Topic 14 of Enterprise Income Tax Final Settlement and Payment丨Enterprise Income Tax Treatment and Declaration of Corporate Partners
19. Topic 15 of enterprise income tax final settlement丨Handling fees and commission expenses
20. Special Topic 16 of Enterprise Income Tax Final Settlement and Payment丨Cross-regional Operation Summary Tax General Branch Agency Enterprise Income Tax Declaration and Filing Management
21. Enterprise income tax final settlement topic 17丨Preferential treatment for high-tech enterprises (1)