Department of Science and Technology of Zhejiang Province
Notice on Printing and Distributing "Several Measures for Further Implementing Tax Preferential Policies, Serving Science and Technology Innovation Development"
Zheke Section Regulation (2019) No. 94
Municipal, county (city, district) science and technology bureaus, tax bureaus:
In order to thoroughly implement the decision-making and deployment of the Provincial Party Committee and Provincial Government on "stabilizing enterprises to prevent risks", actively respond to the impact of economic and trade frictions, and vigorously support science and technology enterprises, research institutions, and researchers to enjoy preferential tax policies and create more relaxed innovation The entrepreneurial environment has been jointly studied by the Provincial Science and Technology Department and the Provincial Taxation Bureau, and the following work measures have been proposed:
I. The science and technology department regularly provides the taxation department with science and technology small and medium-sized enterprises above the provincial level, technology business incubators, scientific research institutions and national high-tech enterprises, national key laboratories, national engineering technology centers, national university science parks, and national filing and creation space. List, the tax department and the science and technology department do a good job of policy guidance, prompting eligible companies to declare their enjoyment, and implement the preferential tax policy without any compromise.
2. The taxation department focuses on the implementation of preferential tax policies in accordance with the list of "card neck" key science and technology enterprises provided by the science and technology department. Accelerate the export tax rebate progress of key enterprises, and implement the priority circulation, review, approval, and refund in advance if they meet the requirements.
Thirty-three, science and technology, taxation and other departments jointly do a good job in the cultivation, declaration and policy guidance of high-tech enterprises to promote the rapid growth of innovative enterprises. The tax department has implemented the preferential policies for income tax reduction and exemption for high-tech enterprises, the deduction ratio for all enterprises' R & D expenses increased to 75%, the loss carry-over period of high-tech enterprises and technology-based SMEs has been extended to 10 years, and preferential policies such as technology transfer income tax reduction and exemption have been implemented; High-tech business incubators above the provincial level, university science and technology parks, and national filing space are exempt from property tax, urban land use tax, and value-added tax policies.
4. The science and technology department provides a comparison list to the taxation department every six months. The taxation department is exempt from personal income tax on the various scientific, educational, and technical bonuses issued by the provincial people's government; foreign high-level experts, scholars, and other high-level overseas talents Housing subsidies, meal subsidies, relocation fees, laundry fees obtained in non-cash form or actual reimbursement form, domestic and overseas travel subsidies obtained in accordance with reasonable standards, and reasonable family visit fees, language training fees, and child education fees are temporarily exempt Personal income tax; personal rewards for scientific and technological personnel in the form of shares or capital contribution, etc., for scientific and technological achievements in scientific research institutions, universities and colleges in transforming positions, and the winners will not pay personal income tax for the time being.
V. The taxation department implements income tax policies such as equity incentives and technical shares, and grants stock options, equity options, restricted stocks, and equity awards to employees of the company granted to non-listed companies. If they meet the prescribed conditions, they can be filed with the competent tax authority. Implement deferred payment of individual income tax policies; listed companies grant stock options, restricted stocks, and equity awards to individuals, and after filing with the competent tax authority, individuals can start from the date when stock options are exercised, restricted stocks are lifted, or equity awards are obtained, Pay personal income tax within a period not exceeding 12 months.
6. Science and technology, taxation and other departments have jointly promoted and applied the "Enterprise Research and Development Project Information Management System" in the province, strengthened data sharing, analysis and application and service guidance, timely and comprehensively grasped the implementation of enterprise R & D projects and funding, and efficiently implemented R & D expenses plus Tax deductions. If there is any objection to the R & D project that enjoys the discount plus deduction, and the science and technology department is invited to issue an appraisal opinion, the science and technology department shall promptly respond to the opinion.
VII. The science and technology and taxation departments have jointly strengthened the construction of the credit system of science and technology enterprises and scientific research institutions, strengthened the qualification management, reduced the tax risk of enterprises, and improved the efficiency of management services. Improve the working consultation mechanism, jointly carry out the "three services" activities, promote the sharing of data and information resources, timely grasp the implementation of tax policies and technological innovation trends, and continuously optimize the ecological environment for innovation and entrepreneurship.
Science and Technology Department of Zhejiang Province
浙江省 State Administration of Taxation Zhejiang Provincial Taxation Bureau
August 6, 2019