Q：
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When should an enterprise, after obtaining the qualification of a high-tech enterprise, submit annual development reports on intellectual property, scientific and technological personnel, research and development expenses, operating income, and other aspects of the previous year through the "High tech Enterprise Certification Management Network " during its validity period?
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A：
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Before the end of May.
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Q：
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Within the same validity period of high-tech enterprise qualification, if the enterprise fails to submit the annual development status report within the prescribed time limit for a total of two years, what are the consequences?
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A：
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The qualification of a high-tech enterprise will be revoked by the certification institution and announced on the "High tech Enterprise Certification Management Network".
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Q：
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Starting from January 1, 2018, can enterprises with the qualification of high-tech enterprises that have not yet made up their losses incurred in the five years prior to the qualification year be carried forward to make up for them in the following years?
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A：
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It is allowed to carry forward the unabsorbed losses to make up for them in the following years, and the maximum carrying forward period will be extended from 5 years to 10 years.
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Q：
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What is the percentage of additional deductions allowed before tax for equipment and appliances newly purchased by high-tech enterprises between October 1, 2022 and December 31, 2022, which are allowed to be deducted in full in the calculation of taxable income in the current year?
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A：
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100%。
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Q：
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What are the recognition principles for the timing of fixed asset acquisition?
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A：
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Fixed assets purchased in monetary form, except for those purchased through installment payments or credit sales, are confirmed based on the date of invoice issuance; Fixed assets purchased through installment payments or credit sales are recognized based on the arrival time of the fixed assets; Self built fixed assets are recognized based on the completion settlement time.
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FAQ
