In order to help people from all sections of society to be fully aware of the preferential tax policies toward scientific and technological innovations, query and understand the policies more conveniently, and enjoy the policies more accurately, and to promote the accurate and efficient application of policies by innovation players, the Ministry of Finance, jointly with the Ministry of Science and Technology, the General Administration of Customs, the State Administration of Taxation and other departments, prepared the China’s Guidelines on Main Preferential Tax Policies Toward Scientific and Technological Innovations through systematically collating current main tax policies towards scientific and technological innovations, collecting and sorting out the regulations on tax collection and supervision and the industrial management measures. The Guidelines present a classification of policies from the aspects of entrepreneurial investment, research and experimental development, achievement transformation, development of key industries and whole industrial chain, and list in detail the policy type, taxes involved, tax preferences, eligible subject, declaration requirements, declaration time, declaration method, materials required and policy basis. For better application of preferential tax policies by innovation players, the Guidelines is accompanied by a matrix table, in an effort to provide one-stop service for innovation players so that they can enjoy due preferential tax policies to the fullest extent.
Table of Contents of China’s Guidelines on Main Preferential Tax Policies Toward Scientific and Technological Innovations
Part I Entrepreneurial Investment
Part II Preferences for Talent Attraction and Development
Part III Research and Experimental Development
Part IV Achievement Transformation
Party V Development of Key Industries
Part VI Whole Industry Chain
Appendix China’s Guidelines on Main Preferential Tax Policies Toward Scientific and Technological Innovations
Source: Ministry of Science and Technology (excerpt)
Table of Contents of China’s Guidelines on Main Preferential Tax Policies Toward Scientific and Technological Innovations
Part I Entrepreneurial Investment
Part II Preferences for Talent Attraction and Development
Part III Research and Experimental Development
Part IV Achievement Transformation
Party V Development of Key Industries
Part VI Whole Industry Chain
Appendix China’s Guidelines on Main Preferential Tax Policies Toward Scientific and Technological Innovations
Source: Ministry of Science and Technology (excerpt)