High-tech enterprises preferential tax policies


  • (1)    The certified national high-tech enterprises enjoy the reduced rate of 15% on corporate income tax;
  • (2)   On the Special Economic Zone and Shanghai Pudong New Area, with effect from 1 January 2008 ( included ) after the completion of registration countries that needs to focus on helping support of high-tech enterprises in the SEZs and Shanghai Pudong New Area, the proceeds obtained by the pickup's first production operating income tax year, from the first year to the second year, it is exempted from corporate income tax, and, from the third to the fifth year, in accordance with the statutory tax, at a rate of 25% reduction, half of corporate income tax;
  • (3)   Companies for the development of new technologies, new products, new techniques of research and development costs, intangible assets are not formed through profit or loss, and shall in accordance with the provisions deducted, based on the research and development costs, in accordance with an additional deduction rate of 50% on formation of intangible assets, 150% on the cost in accordance with amortization of intangible assets ;
  • (4)   To those enterprises (including foreign-invested enterprises, foreign enterprises) for production of "national high-tech products catalog" products where imports are required, according to the contract, from  their own use equipments and technology imported with the equipment and spare parts, spare parts, except in accordance with Guo Fa [1997] No. 37 where the document provides "domestic investment projects are non tax-free imported goods directory" listed goods, the customs duties ;
  • (5)   Companies (including foreign-invested enterprises, foreign enterprises) that introduce a "National high-tech product catalog" list of advanced technologies, paid under the contract to overseas software fees, customs duties ;
  • (6)   Corporate research and development of new products, new technologies, new processes that are incurred for growth year after year, an increase of more than 10% of the enterprise, the actual amount may then deducted 50% on taxable income ;
  • (7)   Those engaged in software development, integrated circuit manufacturing and other business of high-tech enterprises, Internet sites , in the high-tech Venture owned venture capital firm , since the registration date of establishment for five tax-year, the tax authorities audit, advertising expenditures can be deducted;
  • (8)  In the high-tech industrial development zones, it is approved by the State Council that the high-tech enterprises enjoy a reduced rate of 15% on enterprise income tax ; for those newly established high-tech enterprises, since the production year, it is exempted from corporate income tax for two years.