支持科技创新税费优惠政策汇编 2025.pptx

一、激活科技创新“内动力”················································1

（一）促进企业研究开发·······································································1

1.先进制造业增值税加计抵减税收优惠政策···························································1

2.集成电路企业增值税加计抵减政策···································································1

3.工业母机企业增值税加计抵减政策··································································2

4.制造业、科学技术服务业等行业增值税期末留抵税额退税政策·································3

5.集成电路重大项目企业增值税留抵税额退税政策·················································4

6.从事空载重量大于45吨的民用客机研制项目而形成的增值税期末留抵税额予以退还政策···5

7.从事大型民用客机发动机、中大功率民用涡轴涡桨发动机研制项目而形成的增值税期末留抵

税额予以退还政策·······················································································5

8.软件产品增值税即征即退政策·······································································6

9.新型墙体材料增值税即征即退政策··································································7

10.创新药后续免费使用不征收增值税政策···························································7

11.研发费用加计扣除政策···············································································8

12.企业委托研究开发费用税前加计扣除政策························································10

13.合作、集中研究开发费用税前加计扣除政策······················································11

14.优化预缴申报享受研发费用加计扣除政策························································12

15.集成电路和工业母机研发费用120%加计扣除政策··············································13

16.高新技术企业减按15％税率征收企业所得税政策···············································15

科技创新税费优惠政策汇编

目录

17.设在广州南沙先行启动区符合条件的鼓励类产业企业减按15%的税率征收企业所得税政策··16

18.技术先进型服务企业减按15％税率征收企业所得税政策·······································17

19.高新技术企业和科技型中小企业亏损结转年限延长至10年政策·······························18

20.广州南沙高新技术重点行业企业亏损结转年限延长至13年政策·······························19

21.软件企业即征即退增值税税款作为不征税收入政策·············································20

22.非营利科研机构、高等学校接收企业、个人和其他组织机构基础研究资金收入免征企业所得

税政策···································································································21

23.高新技术企业出口退（免）税政