高新技术企业政策服务手册.docVIP

高新技术企业政策 服务手册 二○一一年九月 目 录 财税优惠政策 所得税减免···········································3 城市建设配套费免缴···································4 所得税地方留成部分50%给予奖励·······················5 研究开发费加计扣除优惠·······························6 技术先进型服务企业税收优惠···························9 房产税免征··········································10 科技保险补贴·········································11 重点新产品增值税地方留成部分60%给予奖励············12 自主创新产品采购优惠································14 对技术转让、开发、咨询服务业务收入减免营业税········15 科技贷款补助········································17 专利相关费用减缓及资助······························18 项目扶持政策 科技攻关计划········································19 科技型中小企业技术创新基金··························21 国家火炬计划项目····································23 高技术产业发展项目··································25 市工业发展专项资金··································26 市节能专项资金······································29 市技术创新项目指导性计划····························29 市产学研结合技术创新项目指导性计划··················30 市级优秀重点新产品计划······························30 平台建设支持 国家和市级工程技术研究中心··························31 国家工程研究中心····································32 国家和市级企业技术中心······························34 国家工程实验室······································36 科技服务机构 国家和市工程(技术)研究中心、重点实验室(工程实验室)····37 科技投融资机构······································46 公共检测机构········································47 重庆市大型科学仪器资源平台··························48 重庆市科技文献资源共享服务平台······················49 科技查新机构········································50 附 录 高新技术企业认定····································51 高新技术产品认定····································53 技术先进型服务企业认定······························55 重庆国家高技术产业基地龙头企业认定··················56 财税优惠政策 所得税减免 政策内容：国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。 政策依据：《中华人民共和国企业所得税法》、《中华人民共和国企业所得税法实施条例》、《关于印发〈高新技术企业认定管理办法〉的通知》（国科发火〔2008〕172号）、《关于印发〈高新技术企业认定管理工作指引〉的通知》（国科发火〔2008〕362号）、《国家税务总局关于实施高新技术企业所得税优惠有关问题的通知》（国税函〔2009〕203号。 办理部门：企业主管税务部门（咨询电话：市国地税税收咨询热线023-12366，市国税局所得税处023市地税局所得税处023。 办理流程：每年1—5月底办理上年度税收减免手续。 1、申请减免。企业持高新技术企业证书和有关资料，向主管税务部门申请办理高新技术企业减免税备案手续，经主管税务部门登