High-tech enterprises gave up enjoying the 15% preferential tax rate of Hi-tech that year, and could they still enjoy the 15% preferential tax rate of the following year?
Because the annual revenue was more than 200 million yuan and the R&D expense ratio was less than 3%, he gave up enjoying the preferential tax rate of high-tech. So the R&D expense ratio reached 3% the following year, can he continue to enjoy 15%?
Answer:
According to the provisions of the "High-tech Enterprise Recognition Management Measures for " (Guoke Huo [2016] No. 32), the requirements for the R&D expense ratio of high-tech enterprise recognition conditions are: "The proportion of the total research and development expenses of the enterprise in the past three accounting years (the actual operating period is less than three years based on the actual operating time, the same below) to the total sales revenue of the same period" rather than referring to a certain year alone.
Corporate Income Tax Reconciliation and Clearing "High-tech Enterprises Discount Situation and Detailed Table" (A107041) Application Form, the relevant data that need to be filled in, including R&D expenses, must be filled in for three consecutive years.
Therefore, this year's R&D expenses cannot reach the specified minimum proportion and will not affect the enjoyment of preferential policies of high-tech enterprises. They can continue to enjoy preferential policies. Of course, there are tax risks to continue enjoying. That is, if the R&D expenses fail to meet the standards after summary calculation for three consecutive years and are cancelled from the qualification of a high-tech enterprise, the corporate income tax and corresponding late payment fees will be required from the canceled year.
