Q：
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What are the total number of employees included in the conditions?
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A：
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The total number of employees in the enterprise includes full-time, part-time, and temporary employees. Employees can be identified by whether the enterprise has signed an employment contract or paid social insurance premiums; Part-time and temporary employees must work in the enterprise for accumulative 183 days or more throughout the year.
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Q：
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What is the proportion of enterprise research and development expenses?
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A：
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The proportion of enterprise research and development expenses is the ratio of the total research and development expenses of the enterprise in the past three accounting years to the total sales revenue of the same period.
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Q：
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How are enterprise research and development activities determined?
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A：
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Research and development activities refer to ongoing activities with clear objectives aimed at acquiring new knowledge in science and technology (excluding social sciences, art, or humanities), creatively applying new knowledge in science and technology, or substantially improving technology, products (services), or processes. Excluding activities such as routine upgrades of products (services) or direct application of certain scientific research achievements by enterprises (such as direct adoption of new materials, devices, products, services, processes or knowledge, etc.).
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Q：
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What is the corporate income tax rate for high-tech enterprises?
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A：
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15%。
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Q：
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What are the regulations for the preferential period of 15% tax rate for high-tech enterprises?
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A：
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From the year of issuance indicated on the high-tech enterprise certificate, declare and enjoy tax incentives. For high-tech enterprises that meet the review criteria, in the year when their qualification of being high-tech enterprise expires, they can temporarily apply for enterprise income tax prepayment at a preferential tax rate of 15% before being re-recognized. If they still do not obtain high-tech enterprise qualification before the end of the year, they should pay tax for the corresponding period in accordance with regulations.
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FAQ
