The State Administration of Taxation released a typical case of preferential tax policies to support

Mondo Finance Updated on 2024-01-31

Case 1] Yunnan Taxation, Finance, and Science and Technology Departments signed a cooperation agreement to launch ten measures to serve enterprises in scientific and technological innovation.

The Yunnan Provincial Taxation Bureau, together with the Provincial Department of Finance and the Provincial Department of Science and Technology, held a signing ceremony and policy lecture on the cooperation agreement on ten measures to serve enterprises in scientific and technological innovation in Kunming with the theme of "Focusing on Scientific and Technological Innovation to Serve the Development of Enterprises", anchoring the innovation-driven development strategy and working together to create a new pattern of collaborative co-governance, so that technology-based enterprises can comprehensively, timely and accurately enjoy preferential tax dividends, and help enterprises innovate, upgrade and redevelop.

In order to help enterprises to achieve transformation and upgrading with innovation as the starting point, the tax department of Yunnan Province standardizes the policy implementation system, vigorously optimizes the tax process, and fully releases policy dividends, from 2018 to 2022, the province's tax reduction and exemption amount to support scientific and technological innovation will reach 2534.9 billion yuan, with an average annual growth rate of 113%, with the help of the policy, the number of high-tech enterprises in the province has increased by 17 per year on average in the past five years52%, with an average annual growth rate of 1363%, which effectively stimulates the innovation and development momentum of the society.

Since the signing of the agreement, the Yunnan Provincial Taxation Bureau has continued to deepen cooperation with the financial, scientific and technological departments and other departments around the implementation of 10 cooperation mechanisms such as the rapid response mechanism for the demands of science and technology enterprises and the joint investigation and research analysis mechanism, and jointly built a policy support chain. More practical measures to help the development of scientific and technological innovation enterprises.

Thanks to policy support such as additional deduction of R&D expenses, the company has more funds to invest in the construction of Wingtech Kunming Intelligent Manufacturing Industrial Park, and is committed to building it into the largest intelligent manufacturing industry center in the west. Zhang Xunhua, general manager of Kunming Wingtech Communication, which is engaged in the production and manufacturing of smart devices such as tablets and mobile phones, said that in the future, the company will continue to expand the R&D team, produce better quality products with higher efficiency, realize the coordinated development of R&D and manufacturing, and contribute to the construction of digital Yunnan.

Material 2] The policy of additional deduction of R&D expenses increases the impetus for enterprise R&D.

Since the implementation of the policy of optimizing the prepayment declaration to enjoy the additional deduction of R & D expenses, the benefits for small and medium-sized enterprises in science and technology are obvious, and the new July declaration period allows enterprises to cash out the policy dividends in advance and have more adequate cash flow.

As a high-tech enterprise in Yunnan Province, a specialized and new "little giant" enterprise, and a technology-based small and medium-sized enterprise, Yunnan Yuntianhua Information Technology Co., Ltd. has so far obtained 12 qualification certificates, 7 software product certificates and 38 software copyrights, including CMMI level 5 certification, the highest level of software capability maturity, and 38 software copyrights, and the self-developed "industrial Internet application development platform" has been successfully applied to more than 300 enterprises inside and outside the group.

After the introduction of the new policy this year, when we prepaid and declared the enterprise income tax in the second quarter, compared with previous years, we enjoyed the additional deduction of 4.25 million yuan for R & D expenses in advance compared with previous years, and the country's support for our enterprise scientific and technological innovation was 'increased' again, and the R & D funds in the second half of the year have been effectively supplemented, providing a strong impetus for improving the level of research and development and realizing the transformation of achievements. Pan Hongyan, the financial director of Yunnan Yuntianhua Information Technology, introduced.

In recent years, the state has continued to make efforts to optimize the policy of additional deduction of R&D expenses, on the one hand, to increase the deduction and expand the scope of beneficiariesOn the other hand, the policy enjoyment time is advanced, the dividends are received in a more timely manner, and the escort enterprises continue to increase their research and development efforts.

The taxation department of Yunnan Province continues to focus on the development needs of scientific and technological innovation enterprises, establishes a precise policy push mechanism, goes all out to provide high-quality tax services, takes multiple measures to solve problems and demands, and strives to open up the "nerve endings" of policy implementation according to the different situations of enterprises, so as to achieve "policy identification of people" and "policy delivery", ensure the stable implementation of preferential policies, inject "tax momentum" into the jointing growth of science and technology enterprises, and help enterprises shift gears and upgrade and speed up energy storage.

Material 3] The spring breeze of tax benefits helps "Made in the Frontier" usher in the tide of "going abroad".

How is your company's dry cocoon acquisition this year?"In the production workshop of Dehong Zhengxin Industrial Co., Ltd., the tax personnel exchanged production and operation with the person in charge of the enterprise. Based on agricultural mulberry and silkworm breeding, the company is mainly engaged in silk processing and sales, with 60% of its products exported and 40% sold domestically.

Zhengxin Industry involves agriculture, industry and trade, is a local key manufacturing enterprise and 'going out' enterprises, we will pay attention to the development trends of enterprises in real time in the process of carrying out tax work, and provide accurate tax policy guidance and personalized tax payment services. Lin Juxian, head of the tax administration unit of the Longchuan County Taxation Bureau of the State Administration of Taxation, said that in addition to more than 40,000 acres of mulberry orchards in Dehong, the company also has 16 sericulture bases in Myanmar. In view of some cross-border tax-related problems existing in enterprises, the tax department conducts in-depth visits, closely follows the needs of enterprises, provides guidance on cross-border tax-related policies and related business operations, and provides professional guidance for enterprises to "go global".

Since the establishment of the company, the tax department has come to the door for many times to publicize and counsel, and has taken the initiative to help us solve many tax-related problems. Zheng Shanhong, the legal representative of Dehong Zhengxin Industrial Co., Ltd., said.

It is understood that there are many such cross-border enterprises in Dehong, around the development plan of China (Yunnan) Pilot Zone, the local tax department combines the advantages of ports and border advantages, implements the preferential tax policies, and "loosens" the enterprises through a series of "subtraction", so that "Made in the Frontier" can take advantage of the "spring breeze" of preferential tax policies to "go out".

Material 4] Policies help local enterprises embark on the road of scientific and technological development.

The introduction of the policy of additional deduction of enterprise R&D expenses is a booster to encourage scientific and technological research and development and independent innovation of enterprises, so that enterprises can boost their confidence and embark on the road of rejuvenating enterprises through science and technology.

Maguan and Lemei agriculture and animal husbandry science and technology development *** mainly engaged in poultry breeding, processing and sales business, is currently committed to the breeding industry, agricultural machinery fertilizer independent research and development projects, currently a total of 85 acres of breeding base, breeding 110,000 chickens, the use of automatic breeding, can be automatically fed, automatic collection of manure, greatly reduce labor costs, breeding chickens are exported to Beijing, Shanghai, Guangzhou and other places.

As soon as the farm was built, we decided to engage in automation and independent research and development, and the tax policy helped a lot. Yao Dongling, the person in charge of the company, said. "Up to now, we have 16 patents approved, and now we are still investing in the research of key technologies of non-resistant fresh eggs and the research of organic fertilizer produced by chicken manure, and since this year, we have enjoyed more than 300 yuan of enterprise income tax plus research and development deductions, which has greatly stimulated our enthusiasm for innovative technology, and also hopes that our technological innovation can drive the local people to get rich through scientific and technological breeding. ”

It is understood that the next step of the company is to continue to take the spring breeze of tax benefits, distribute chicken seedlings to the local people to train advanced breeding technology, let the company embark on the road of cooperative development of agricultural enterprises, further drive local farmers to get rich and increase income, carry forward science and technology to rejuvenate enterprises, science and technology to rejuvenate agriculture, and use its own strength to help rural revitalization.

Material 5] The tax policy supports the vitality of Xinjiang's ethnic traditional Chinese medicine.

Xinjiang Uygur Pharmaceutical Co., Ltd. is a leading Uygur pharmaceutical enterprise integrating planting, R&D, production and sales. In recent years, the company has won the honorary titles of "National High-tech Enterprise", "Enterprise Technology Center", "National Postdoctoral Research Workstation", "National Contract-abiding and Trustworthy Enterprise", "National Green Project" and "National Intellectual Property Advantage Enterprise". It has successively undertaken major projects such as the "National Industrial Revitalization Project", "National Intelligent Manufacturing Project", "National Major New Drug Innovation Project", "National Traditional Chinese Medicine Standardization Project" and "National Science and Technology Boosting Economy 2020 Project". The company already has 20 quasi-brand products of Sinopharm and has set up three R&D platforms in Urumqi, Wuhan and Uzbekistan.

In 2022, enterprises will enjoy an additional deduction of more than 2,300 yuan for R&D expenses, and more than 580 yuan for tax reductionEnjoy the additional deduction amount of more than 130 yuan for equipment and appliances of high-tech enterprises, and more than 30 yuan for tax reduction;Enjoy the 15% tax rate of high-tech enterprises and reduce taxes and fees of more than 1,200 yuan;More than 80,000 yuan of employment security funds for the disabled have been exempted;A total of more than 1,900 yuan has been exempted from various taxes and fees.

In the first three quarters of 2023, the additional deduction amount of R&D expenses will be more than 3,000 yuan, and the tax reduction and exemption will be more than 750 yuanEnjoy the 15% tax rate of high-tech enterprises to reduce taxes and fees of more than 760 yuan;The input VAT plus the deduction amount is more than 330 yuan;More than 90,000 yuan of employment security funds for the disabled have been exempted;A total of more than 1,800 yuan has been exempted from various taxes and fees.

In the course of the company's development, the preferential policy of additional deduction of R&D expenses has always been the same way, saving expenses for the company and investing more funds in R&D. The "One Enterprise, One Policy" service for science and technology enterprises launched by the Taxation Bureau provides enterprises with full-process and personalized policy services. It not only relieves the financial pressure, but also provides support for further product research and development, so that Xinjiang ethnic traditional Chinese medicine is full of vitality!Dong Lili, head of finance of Xinjiang Uygur Pharmaceutical Co., Ltd., said.

Material 6] The tax policy supports the internationalization of garment manufacturing.

"Saurer" is the world's leading supplier of intelligent textile complete sets of equipment and core components. Saurer Group currently owns two companies in Urumqi, Xinjiang, namely Saurer Intelligent Technology Co., Ltd. and Saurer Xinjiang Intelligent Machinery***, collectively known as "Saurer Xinjiang". Among them, Saurer Xinjiang Intelligent Machinery Co., Ltd. was put into operation in 2018 and is one of Saurer's core factories in the world, positioned in Xinjiang, radiating countries along the "Belt and Road", and its products mainly serve customers in five western provinces of China and Central and West Asia, including Pakistan, Turkey and other countries. Since January 2023, Saurer Xinjiang Intelligent Machinery*** has received orders worth more than 1 billion yuan. It is understood that the company will mass-produce automatic air spinning machines, because of the absolute leading edge in the industry, the market share has reached more than 90%. The equipment has fast rotation speed and high spinning quality, and is a single-spindle drive equipment, which can realize the simultaneous spinning of multiple varieties.

Before 2022, Saurer Group's R&D centers were mainly concentrated in Germany and Jiangsu Province, and in August 2023, Saurer Intelligent Technology Co., Ltd.'s global R&D and innovation center was inaugurated and put into use in Urumqi Economic and Technological Development Zone (Toutunhe District), striving to become the third R&D center of Saurer Group's global layout. Testing, the introduction of high-end R&D talents and other functions provide strong support for Saurer Xinjiang Intelligent Machinery to radiate the markets of Central and Western Asia, South Asia and Europe. In the year of completion, the R&D innovation center will enjoy a preferential policy of 110,000 yuan for the additional deduction of R&D expenses.

Saurer Xinjiang Intelligent Machinery*** has enjoyed VAT exemption since 2023, with a total income of nearly 9 million yuan.

Pei Guoqing, general manager of Saurer Xinjiang Intelligent Machinery, said: "The implementation of preferential tax policies and the fine service of the tax department are the driving force that constantly stimulates us to move forward, so that we have the confidence and confidence to make great strides forward. After the new innovation center is put into operation, the company's newly developed vortex spinning machine will gradually start trial production, and it is planned to invest another 30 million yuan to develop a new generation of knitting, textile and garment fully automated products. ”

Material 7] The tax policy supports the innovative development of specialized, special and new "little giants".

Based on the continuous improvement of technological innovation capabilities, Xinjiang Digital Certificate Certification Center was rated as a national-level specialized and new "little giant" enterprise in 2021. As one of the first third-party authoritative electronic certification service institutions in China to obtain the "Electronic Certification Service License", the company has obtained 3 invention patents, 76 software copyrights, 3 software products, issued more than 1,300 digital certificates, and provided nearly 1 billion security certification services, realizing the full coverage of digital certificates for legal persons in Xinjiang and the "one certificate for all purposes, one certificate for multiple purposes" of digital certificates in various industries.

Zhu Yuying, financial director of Xinjiang Digital Certificate Certification Center: The road to independent research and development is a long way to go, and for us, maintaining technological leadership requires a double investment of capital and time. In recent years, with the company's R&D investment increasing year by year, it has enjoyed more and more tax incentives. In addition to enjoying the preferential tax rate of 15% for high-tech enterprises, in the first three quarters of this year alone, the company has enjoyed an additional deduction of 7.26 million yuan for R&D expenses. With the support of good policies, we have more confidence to deepen technological innovation, continuously increase the research on "stuck neck" technology, and transform the "gold content" of policies into the productivity of enterprise innovation and development.

Fingertip client calls from Beijing.

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