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2008年1月1日《企业所得税法》实施后,科技部、财政部和国家税务总局也先后联合下发了《高新技术企业认定管理办法》、《国家重点支持的高新技术领域》、《高新技术企业认定管理工作指引》等相关文件和办法,积极鼓励符合高新技术认定条件的企业申报高新技术企业。通过高新技术企业认定,对企业本身而言具有重大意义:首先,高新技术企业的所得税率由25%下降到15%,优惠幅度达40%,体现了国家运用税收杠杆对高新技术企业的扶持和鼓励,企业将会通过少缴税款得到实实在在的资金支持;其次,高新技术企业的认定,有助于企业提升自身的品牌形象,使本公司产品在市场销售过程中更具有竞争
After the implementation of the “Enterprise Income Tax Law” on January 1, 2008, the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation jointly issued the Measures for the Administration of High and New Technology Enterprises’ Accreditation, the High and New Technology Fields Supported by the State, Technical Enterprise Accreditation Administration Guidelines "and other relevant documents and methods, and actively encourage the identification of high-tech enterprises to declare the conditions of high-tech enterprises. It is of great significance to the enterprises themselves as follows: First, the income tax rate of high-tech enterprises drops from 25% to 15% with a preferential margin of 40%, which shows that the state supports the use of tax levies on high-tech enterprises and Encourage that enterprises will get tangible financial support through less tax payment; Second, the identification of high-tech enterprises will help enterprises to enhance their own brand image and make the company’s products more competitive in the marketing process