Q:
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Does it need to report to the tax bureau firstly to pay 15% corporate income tax for high-tech enterprises?
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A:
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Not necessary. Enterprises can make self-judgement according to their business nature and relevant tax policies to enjoy tax reduction by filing tax returns. Meanwhile, high-tech enterprises need to keep the original supporting documents to themselves for future reference.
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Q:
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What kind of documents need to be kept by high-tech enterprises to enjoy tax preferential policy?
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A:
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Qualification certificate of high-tech enterprise;
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Supporting documents prepared for the qualification approval;
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Related materials for intellectual property;
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A statement referring that the technologies played a core supporting role for the annual main products(services), which are also within the scope of “Key High Technology Fields Supported by the State”. High-tech products(services) and corresponding revenue data is also required in the statement;
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Supporting documents for annual information of employees and R&D staff;
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The total amount of R&D expense and the proportion of sales revenue for the current year and the past two years, as well as the management information, subsidiary ledger and detailed breakdown list of R&D expenses.
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Q:
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How long is the tax preferential period for high-tech enterprise?
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A:
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After obtaining the qualification certificate, high-tech enterprises can enjoy the preferential tax rate for 3 consecutive years starting from the year that the certificate issued.
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Q:
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Can enterprise enjoy preferential taxation policies for high-tech enterprise and small & low-profit enterprise at the same time?
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A:
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No. Enterprises can choose the preferential CIT rate based on their own operation situation, however, the preferential policies shall not be applied simultaneously.
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Q:
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What is the consequence if high-tech enterprises are not qualified and get detected by the tax bureau?
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A:
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Tax bureau will hand over the case to the relevant government department who issued the certificate previously. The government department will disqualify the certificate if the investigation result is negative, then the outstanding taxes for the disqualified years will need to be paid after tax bureau receiving the notice of the government department.
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FAQ
