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Technology business incubators can enjoy preferential policies

1, science and technology business incubator how to enjoy the tax benefits?
 
A: From January 1, 2016 to December 31, 2018, property tax and urban land-use tax exempted for eligible incubators are provided to hatchery businesses for their own use and free of charge or through renting. From January 1, 2016 to April 30, 2016, business tax will be exempt from renting hatchery venues, houses and providing hatching services; during the pilot phase of business tax reform and VAT leasing, Site, housing and provide hatching services, exempt from value-added tax; in accordance with the conditions of non-profit organization of incubator income, in accordance with the enterprise income tax law and its implementing regulations and relevant tax policy to enjoy preferential corporate income tax.
 
2, enjoy this notice preferential policies incubator should meet what conditions?
 
A: The incubators enjoying the real estate tax, urban land use tax as well as sales tax and preferential value-added tax stipulated in this circular shall meet the following conditions at the same time:
 
(1) Incubators must meet the requirements of national science and technology business incubators. The administrative department of science and technology under the State Council is responsible for releasing the list of state-of-the-art technology incubators.
 
(2) The incubator shall separately finance the business income from the incubator for leasing the premises, houses and providing incubation services.
 
(3) Incubators should provide more than 75% (including 75%) of the site area to the incubator for the area of ​​the site (including the public service area) to be used by the incubator. The number of incubators should account for more than 75% of the total number of incubators (including 75%).
 
Public service venue refers to the incubator to provide incubators shared activities venue, including public restaurants, reception rooms, conference rooms, showrooms, activity rooms, technical testing rooms and libraries and other non-profit ancillary service venues.
 
3, hatching business should meet what conditions?
 
A: Incubator enterprises "should meet the following conditions at the same time:
 
(1) Business registration and major research and development, office space must be in the hatchery incubator site.
 
(2) The newly established enterprise or the application for entering the incubator before the establishment of the enterprise no more than 2 years.
 
(3) The incubation time in the incubator does not exceed 48 months. Inclusion of "Innovative Talents Promotion Plan" and "Overseas High-level Talents Introduction Program" or engage in bio-medicine, integrated circuit design, modern agriculture and other special areas of start-ups, incubation time of not more than 60 months.
 
(4) Meet the standard of small and medium-sized enterprises as stipulated in the "Provisions on SME Standardization".
 
(5) The hatching area used by a single hatchery is less than 1,000 square meters. Engaged in aerospace and other special areas of incubation enterprises, not more than 3000 square meters.
 
(6) Enterprise products (services) belong to the scope stipulated in "High-tech Fields with Major Supports by the State" promulgated by the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation.
 
4, corporate tax preferential treatment process?
 
A: The taxpayer holds the corresponding supporting documents for the record with the competent tax authorities. The competent tax authorities handle the tax deductions in accordance with the relevant provisions of the "Administrative Measures on Tax Relief" and the information on the list of incubators that meet the requirements of this circular and are issued by the administrative department for science and technology of the State Council.
 
5, What are the incubation services to enjoy tax incentives?
 
A: "Incubation service" refers to the services provided to hatching enterprises within the scope of consulting and technical services in the "agency", "rental business" and "other service industries" in the "service" tax items of business tax, After refers to the hatching business for the "agency" "operating lease" and "research and development and technology" and "information technology" and "certification consulting" and other services.

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