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某外商投资企业于2005年被认定为上海市高新技术企业。之后,该企业向上海市有关部门申请减免企业所得税。有关部门答复说,因不属于上海国家高新技术产业开发区内的高新技术企业,不可以享受减按15%的企业所得税优惠政策。该企业不解,前来咨询,笔者查阅了有关政策文件,分析了有关高新技术企业的优惠政策后回复该企业,尽管被认定为上海市高新技术企业,但因不属于国家高新技术产业开发区内,不符合政策优惠条件,不能享受减按15%征收企业所得税的优惠政策,并建议该企业申请技术先进型企业认定。那么,高新技术企业可以享受哪些税收优惠政策?高新技术企业享受优惠政策应满足哪些条件?申请高新技术企业认定有何条件?如何申请认定?下期“政策解读”将关注企业如何建设技术中心。
A foreign-invested enterprise in 2005 was identified as high-tech enterprises in Shanghai. After that, the enterprise applied to the relevant departments of Shanghai Municipality for the reduction and exemption of enterprise income tax. The relevant department replied that because they did not belong to the high-tech enterprises in Shanghai National Hi-Tech Industrial Development Zone, they could not enjoy the preferential tax reduction of 15% on corporate income tax. The company puzzled, come to consult, I reviewed the relevant policy documents, analysis of the high-tech enterprises to respond to the preferential policies of the enterprise, despite being identified as high-tech enterprises in Shanghai, but do not belong to the National High-tech Industrial Development Zone Do not meet the preferential policies and can not enjoy the preferential policy of deducting the enterprise income tax levied at 15%, and recommend that the enterprise apply for the recognition of the technologically advanced enterprises. So what high-tech enterprises can enjoy preferential tax policies? High-tech enterprises to enjoy preferential policies should meet the conditions? Application for high-tech enterprises identified what conditions? How to apply for recognition? The next “policy interpretation” will focus on how companies build technology centers.