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获取高新技术企业资格认定的企业可以享受到15%的企业所得税优惠,较之普通企业25%的税率优惠了10%2012年12月,科技部、财政部、国家税务总局联合下发了《关于高新技术企业认定管理工作检查的通知》,要求在全国范围内对高新技术企业认定管理工作进行一次全面检查,并明确了检查重点,以进一步规范认定管理,落实相关优惠政策。为了协助企业合理应对本次检查,更好地利用高新技术企业税收优惠,本文力图在梳理高新技术企业认定相关规定
New and High-tech Enterprise Qualification Enterprises Can Enjoy 15% Corporate Income Tax Preference, 10% Discount Compared with 25% General Enterprise Tax Rate In December 2012, the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation jointly issued the “ High-tech Enterprise Accreditation Management Inspection Notice, ”requiring a nationwide examination of high-tech enterprises identified a comprehensive inspection and management work, and made clear the focus of inspections in order to further standardize the management, implementation of relevant preferential policies. In order to assist enterprises to deal with this inspection rationally and to make better use of tax incentives for high-tech enterprises, this paper tries to sort out the relevant provisions of high-tech enterprises