Recently, the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation jointly issued the "Notice on Printing and Distributing the Measures for the Administration of High-tech Enterprises", which clearly stipulates the contents of high-tech enterprise certification institutions, conditions and work procedures. Under the unified deployment and guidance of the Provincial Science and Technology Department, Zhenjiang City also initiated the identification of high-tech enterprises. In order to enable enterprises to enjoy the preferential policies stipulated in the new enterprise income tax law as soon as possible, to guide and promote the development of high-tech industries in the city, the science and technology department of Zhenjiang City will interpret the new management identification methods as follows.
Q: What is the background of the “high-tech†recognition?
A: Recently, the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation jointly issued the "High-tech Enterprise Certification Management Measures", which clearly defines high-tech enterprises that enjoy preferential income tax benefits according to law. The Provincial Department of Science and Technology, the Department of Finance, the State Administration of Taxation and the Local Taxation Bureau jointly forwarded new identification methods, and established the coordination group for the identification and management of high-tech enterprises in our province, and began to organize the identification of high-tech enterprises in 2008. At this point, the high-tech enterprise recognition work that has received much attention has finally started, and the low-tax preferential policies for high-tech enterprises will enter a substantive implementation stage.
The new corporate income tax law will be implemented as of January 1, 2008. The statutory tax rate is 25%. High-tech enterprises that the state needs to support will levy corporate income tax at a rate of 15%. Because of the transition between the old and new “high-tech†certification, the State Administration of Taxation has issued a special document stating that it has been recognized as a high-tech enterprise before January 1, 2008, and is subject to a 25% tax rate before re-certification according to the new management measures. Prepaid corporate income tax. Therefore, the promulgation of the "High-tech Enterprise Certification Management Measures" will start the "high-tech" certification. Enterprises can obtain corporate income tax at a rate of 15% as soon as possible, and reduce the pressure on corporate funds.
Q: What are the basic conditions for the recognition of “high-tech�
A: The new identification method highlights independent innovation, standardizes the recognition standards, and realizes the transfer of regional policies to industrial policies. It emphasizes that high-tech enterprises should continue to carry out research and development and technological achievements in the high-tech fields supported by the state. Form the core intellectual property rights of enterprises and build independent innovation capabilities. Specifically, high-tech enterprises must have the following six specific conditions. First, companies registered in the Chinese mainland (excluding Hong Kong, Macao and Taiwan) have mainly relied on independent research and development, transfer, grant, mergers and acquisitions, or through exclusive licensing for more than 5 years in the past three years. The core technology of products (services) has independent intellectual property rights. Second, products (services) fall within the scope of the "high-tech fields supported by the state." Third, the number of scientific and technical personnel with college degree or above accounted for more than 30% of the total number of employees in the company, and R&D personnel accounted for more than 10% of the total number of employees in the company. Fourth, the company continues to carry out research and development activities, and the proportion of R&D expenses to sales in the past three fiscal years meets the following requirements: the proportion of enterprises with sales income less than 50 million yuan in the last year is not less than 6%; the sales in the last one year The proportion of enterprises with incomes of 50 million yuan to 200 million yuan is not less than 4%; the proportion of enterprises with sales income of more than 200 million yuan in the past year is not less than 3%. Among them, the research and development expenses incurred in Mainland China account for no less than 60%. Fifth, high-tech products (services) accounted for more than 60% of the total income of the year. Sixth, the enterprise research and development organization management level, scientific and technological achievements transformation ability, the number of independent intellectual property rights, sales and total asset growth and other indicators are in line with the requirements of the "High-tech Enterprise Certification Management Guidelines" (differently formulated).
Q: What areas does high technology include?
A: In the past, high-tech enterprises were mainly determined based on products, while the new identification method was extended to services, and products (services) were required to fall within the scope of the “high-tech fields supported by the stateâ€. The high-tech supported by the state includes eight major fields, including electronic information technology, biological and new medical technology, aerospace technology, new energy and energy-saving technologies, resources and environmental technologies, and other six technical fields and high-tech service industries. Transforming two major industries in the traditional industry.
Incorporating high-tech service industry and high-tech transformation traditional industry into the field of high-tech enterprises is a major breakthrough, indicating the country's determination to support high-tech enterprises. Previously, only the Suzhou Industrial Park piloted a technologically advanced service enterprise, and the service enterprise could be identified as a high-tech enterprise. According to the new regulations, qualified service companies outside the park can also pass the “high-tech†certification and enjoy a low tax rate of 15%.
Q: What is the basic procedure for the “high-tech†certification?
A: High-tech enterprises have to go through the following four procedures: First, self-evaluation and application. The enterprise is registered in the “High-tech Enterprise Certification Management Work Network†(not yet opened), and self-evaluation is carried out in accordance with the prescribed conditions. Eligible applicants can apply to the accreditation body. The second is to submit the required application materials. Including: 1. High-tech enterprise identification application; 2. Copy of business license, tax registration certificate (copy); 3. Intellectual property certificate (exclusive license contract), production approval, new product or new technology certificate (check new) Materials, product quality inspection report, provincial-level scientific and technological plan project certification, and other relevant certification materials; 4. Number of employees, academic structure and proportion of R&D personnel in the company's employees; 5. Enterprises certified by qualified intermediaries The table of research and development expenses for the past three fiscal years, together with the description materials for R&D activities; 6. The financial statements of the companies in the past three fiscal years and the list of technical income by the qualified intermediaries. The third is compliance review. The accrediting institution establishes a high-tech accreditation expert database; according to the application materials of the enterprise, experts from the expert pool are selected to review the reporting enterprise and put forward a confirmation opinion. The fourth is identification, publicity and filing. The accreditation body determines the company. The recognized high-tech enterprises shall publicize 15 working days on the “High-tech Enterprise Certification Management Work Networkâ€. If there is no objection, they shall report to the Leading Group Office for the record and announce the results on the “High-tech Enterprise Certification Management Work Networkâ€. Issued a “High-tech Enterprise Certificateâ€.
Q: What are the requirements for the “high-tech†certification in our province?
A: There are many high-tech enterprises in our province, and we have determined that the workload is large. Therefore, the high-tech certification work will be carried out in batches and in order. At present, the provincial science and technology department has taken the lead in the declaration and identification of high-tech enterprises in the national high-tech zone. The scope of application is registered in the national high-tech industrial development parks of our province for more than one year. Before 2007, it was recognized as a high-tech enterprise by the Provincial Science and Technology Department, and it is still in the original validity period.
At present, because the national “high-tech enterprise identification management work network†has not yet been opened, the first batch of high-tech enterprise declarations are implemented according to the following procedures: First, the reporting enterprise fills in the “Application for High-tech Enterprise Certification†and other declarations according to the requirements of the application materials. The materials are bound together in a booklet with a catalogue of materials. Second, the Science and Technology Bureau of the National High-tech Zone Management Committee is responsible for the preliminary review of the application materials of the enterprises in the region, filling out the high-tech enterprise review opinion form and submitting it to the Science and Technology Department. Third, the application materials for the first-time qualified enterprises and the “Application for the Identification of High-tech Enterprises†shall be submitted to the State-level High-tech Zone as a unit, and shall be submitted to the Science and Technology Department of the Provincial Productivity Promotion Center for the acceptance of the Science and Technology Plan Project Acceptance Service Center.
After obtaining the qualification of a high-tech enterprise, an enterprise may go through the tax reduction and exemption procedures at the competent tax authority, prepay the enterprise income tax at a rate of 15%, and enjoy tax benefits according to regulations. If the tax reduction and exemption conditions change, it shall report to the competent tax authority within 15 days from the date of the change; if it is no longer eligible for tax reduction or exemption, it shall perform its tax payment obligations according to law; if it fails to pay taxes according to law, the competent taxation authority shall recover it. At the same time, in the process of implementing the tax preferential policy, the competent tax authorities may find that the enterprise does not have the qualification of a high-tech enterprise, and should be submitted to the accreditation body for review. During the review period, the company may be suspended from enjoying tax reductions and exemptions.
Q: What is the background of the “high-tech†recognition?
A: Recently, the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation jointly issued the "High-tech Enterprise Certification Management Measures", which clearly defines high-tech enterprises that enjoy preferential income tax benefits according to law. The Provincial Department of Science and Technology, the Department of Finance, the State Administration of Taxation and the Local Taxation Bureau jointly forwarded new identification methods, and established the coordination group for the identification and management of high-tech enterprises in our province, and began to organize the identification of high-tech enterprises in 2008. At this point, the high-tech enterprise recognition work that has received much attention has finally started, and the low-tax preferential policies for high-tech enterprises will enter a substantive implementation stage.
The new corporate income tax law will be implemented as of January 1, 2008. The statutory tax rate is 25%. High-tech enterprises that the state needs to support will levy corporate income tax at a rate of 15%. Because of the transition between the old and new “high-tech†certification, the State Administration of Taxation has issued a special document stating that it has been recognized as a high-tech enterprise before January 1, 2008, and is subject to a 25% tax rate before re-certification according to the new management measures. Prepaid corporate income tax. Therefore, the promulgation of the "High-tech Enterprise Certification Management Measures" will start the "high-tech" certification. Enterprises can obtain corporate income tax at a rate of 15% as soon as possible, and reduce the pressure on corporate funds.
Q: What are the basic conditions for the recognition of “high-tech�
A: The new identification method highlights independent innovation, standardizes the recognition standards, and realizes the transfer of regional policies to industrial policies. It emphasizes that high-tech enterprises should continue to carry out research and development and technological achievements in the high-tech fields supported by the state. Form the core intellectual property rights of enterprises and build independent innovation capabilities. Specifically, high-tech enterprises must have the following six specific conditions. First, companies registered in the Chinese mainland (excluding Hong Kong, Macao and Taiwan) have mainly relied on independent research and development, transfer, grant, mergers and acquisitions, or through exclusive licensing for more than 5 years in the past three years. The core technology of products (services) has independent intellectual property rights. Second, products (services) fall within the scope of the "high-tech fields supported by the state." Third, the number of scientific and technical personnel with college degree or above accounted for more than 30% of the total number of employees in the company, and R&D personnel accounted for more than 10% of the total number of employees in the company. Fourth, the company continues to carry out research and development activities, and the proportion of R&D expenses to sales in the past three fiscal years meets the following requirements: the proportion of enterprises with sales income less than 50 million yuan in the last year is not less than 6%; the sales in the last one year The proportion of enterprises with incomes of 50 million yuan to 200 million yuan is not less than 4%; the proportion of enterprises with sales income of more than 200 million yuan in the past year is not less than 3%. Among them, the research and development expenses incurred in Mainland China account for no less than 60%. Fifth, high-tech products (services) accounted for more than 60% of the total income of the year. Sixth, the enterprise research and development organization management level, scientific and technological achievements transformation ability, the number of independent intellectual property rights, sales and total asset growth and other indicators are in line with the requirements of the "High-tech Enterprise Certification Management Guidelines" (differently formulated).
Q: What areas does high technology include?
A: In the past, high-tech enterprises were mainly determined based on products, while the new identification method was extended to services, and products (services) were required to fall within the scope of the “high-tech fields supported by the stateâ€. The high-tech supported by the state includes eight major fields, including electronic information technology, biological and new medical technology, aerospace technology, new energy and energy-saving technologies, resources and environmental technologies, and other six technical fields and high-tech service industries. Transforming two major industries in the traditional industry.
Incorporating high-tech service industry and high-tech transformation traditional industry into the field of high-tech enterprises is a major breakthrough, indicating the country's determination to support high-tech enterprises. Previously, only the Suzhou Industrial Park piloted a technologically advanced service enterprise, and the service enterprise could be identified as a high-tech enterprise. According to the new regulations, qualified service companies outside the park can also pass the “high-tech†certification and enjoy a low tax rate of 15%.
Q: What is the basic procedure for the “high-tech†certification?
A: High-tech enterprises have to go through the following four procedures: First, self-evaluation and application. The enterprise is registered in the “High-tech Enterprise Certification Management Work Network†(not yet opened), and self-evaluation is carried out in accordance with the prescribed conditions. Eligible applicants can apply to the accreditation body. The second is to submit the required application materials. Including: 1. High-tech enterprise identification application; 2. Copy of business license, tax registration certificate (copy); 3. Intellectual property certificate (exclusive license contract), production approval, new product or new technology certificate (check new) Materials, product quality inspection report, provincial-level scientific and technological plan project certification, and other relevant certification materials; 4. Number of employees, academic structure and proportion of R&D personnel in the company's employees; 5. Enterprises certified by qualified intermediaries The table of research and development expenses for the past three fiscal years, together with the description materials for R&D activities; 6. The financial statements of the companies in the past three fiscal years and the list of technical income by the qualified intermediaries. The third is compliance review. The accrediting institution establishes a high-tech accreditation expert database; according to the application materials of the enterprise, experts from the expert pool are selected to review the reporting enterprise and put forward a confirmation opinion. The fourth is identification, publicity and filing. The accreditation body determines the company. The recognized high-tech enterprises shall publicize 15 working days on the “High-tech Enterprise Certification Management Work Networkâ€. If there is no objection, they shall report to the Leading Group Office for the record and announce the results on the “High-tech Enterprise Certification Management Work Networkâ€. Issued a “High-tech Enterprise Certificateâ€.
Q: What are the requirements for the “high-tech†certification in our province?
A: There are many high-tech enterprises in our province, and we have determined that the workload is large. Therefore, the high-tech certification work will be carried out in batches and in order. At present, the provincial science and technology department has taken the lead in the declaration and identification of high-tech enterprises in the national high-tech zone. The scope of application is registered in the national high-tech industrial development parks of our province for more than one year. Before 2007, it was recognized as a high-tech enterprise by the Provincial Science and Technology Department, and it is still in the original validity period.
At present, because the national “high-tech enterprise identification management work network†has not yet been opened, the first batch of high-tech enterprise declarations are implemented according to the following procedures: First, the reporting enterprise fills in the “Application for High-tech Enterprise Certification†and other declarations according to the requirements of the application materials. The materials are bound together in a booklet with a catalogue of materials. Second, the Science and Technology Bureau of the National High-tech Zone Management Committee is responsible for the preliminary review of the application materials of the enterprises in the region, filling out the high-tech enterprise review opinion form and submitting it to the Science and Technology Department. Third, the application materials for the first-time qualified enterprises and the “Application for the Identification of High-tech Enterprises†shall be submitted to the State-level High-tech Zone as a unit, and shall be submitted to the Science and Technology Department of the Provincial Productivity Promotion Center for the acceptance of the Science and Technology Plan Project Acceptance Service Center.
After obtaining the qualification of a high-tech enterprise, an enterprise may go through the tax reduction and exemption procedures at the competent tax authority, prepay the enterprise income tax at a rate of 15%, and enjoy tax benefits according to regulations. If the tax reduction and exemption conditions change, it shall report to the competent tax authority within 15 days from the date of the change; if it is no longer eligible for tax reduction or exemption, it shall perform its tax payment obligations according to law; if it fails to pay taxes according to law, the competent taxation authority shall recover it. At the same time, in the process of implementing the tax preferential policy, the competent tax authorities may find that the enterprise does not have the qualification of a high-tech enterprise, and should be submitted to the accreditation body for review. During the review period, the company may be suspended from enjoying tax reductions and exemptions.
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