One article understands: What tax benefits can be enjoyed by the entrepreneurial employment platform

In 2022, after the Party Central Committee and the State Council issued a new combined tax support policy based on the economic development situation, the State Administration of Taxation combed relevant tax and fees policies and measures around the main links and key areas of innovation and entrepreneurship, covering the entire life cycle of the enterprise. Take you today to understand: Tax discount on entrepreneurial employment platform

Science and technology enterprise incubators and crowdsiders are exempt from VAT

Enjoy the subject

National and provincial -level technology enterprises incubators and national filing crowdsidal space

Content

From January 1, 2019 to December 31, 2023, the revenue from national and provincial technology enterprises incubators and national filing crowdsiders provided incubation services to incubation services for incubation services, exempting value -added taxes.

Enjoy condition

1. Incubation service refers to the brokerage agency, business leasing, research and development and technology, information technology, and verification consulting services provided for the incubation object. National and provincial -level technology enterprises incubators and national filing crowdsourcing space shall account for incubation service revenue separately.

2. National scientific and technological enterprise incubators and national creation space identification and management measures are issued by the Science and Technology Department of the State Council; the provincial -level scientific and technological enterprise incubator identification and management measures will be released by the provincial science and technology department.

3. Incubation objects refer to incubation companies, entrepreneurial teams and individuals that meet the above -mentioned relevant identification and management measures.

4. State -level and provincial technology enterprises incubators and national filing crowdsourcing space shall be declared to enjoy tax exemption policies in accordance with regulations, and preparations such as real estate lease contracts and incubation agreements shall be reserved.

5. The national -level technology enterprise incubator identified before December 31, 2018 will enjoy the above -mentioned preferential tax policies as specified on January 1, 2019. The national and provincial and provincial technology enterprises incubators and national filing space have been identified after January 1, 2019. If you are eligible after January 1, 2019, the tax preferential policies stipulated above will be stopped from the next month of the disqualification of the cancellation.

Policy basis

1. "Notice of the Ministry of Education of the Ministry of Science and Technology of the Ministry of Taxation of the Ministry of Finance on the Science and Technology Enterprise Incubator University Science and Technology Park and Congress Space Tax Policy" (Cai Tax [2018] No. 120)

2. "Announcement of the General Administration of Taxation of the Ministry of Finance on extending some tax preferential policies" (2022 No. 4)

Science and technology enterprise incubators and crowdsiders are exempt from real estate tax

Enjoy the subject

National and provincial -level technology enterprises incubators and national filing crowdsidal space

Content

From January 1, 2019 to December 31, 2023, the national and provincial technology enterprise incubators and national filing of crowdfunding space are used for free or leased to the real estate used for the incubator. Tax.

Enjoy condition

1. National scientific and technological enterprise incubators and national filing of crowd -creation space identification and management measures are released by the Science and Technology Department of the State Council; the provincial -level scientific and technological enterprise incubator identification and management measures will be released by the provincial science and technology department.

2. Incubation objects refer to incubation companies, entrepreneurial teams and individuals that meet the above -mentioned relevant identification and management measures.

3. State -level and provincial technology enterprise incubators and national filing crowdsourcing space shall be declared to enjoy tax exemption policies in accordance with regulations, and preparations such as real estate and land ownership information, original real estate data, real estate lease contracts, and incubation agreements.

4. The national -level technology enterprise incubator identified before December 31, 2018, will enjoy the above -mentioned preferential tax policies as specified on January 1, 2019. The national and provincial and provincial technology enterprises incubators and national filing space have been identified after January 1, 2019. If you are eligible after January 1, 2019, the tax preferential policies stipulated above will be stopped from the next month of the disqualification of the cancellation.

Policy basis

1. "Notice of the Ministry of Education of the Ministry of Science and Technology of the Ministry of Taxation of the Ministry of Finance on the Science and Technology Enterprise Incubator University Science and Technology Park and Congress Space Tax Policy" (Cai Tax [2018] No. 120)

2. "Announcement of the General Administration of Taxation of the Ministry of Finance on extending some tax preferential policies" (2022 No. 4)

Science and technology enterprise incubators and crowdsiders are exempted from urban land use tax

Enjoy the subject

National and provincial -level technology enterprises incubators and national filing crowdsidal space

Content

From January 1, 2019 to December 31, 2023, it is provided to the land used by the national and provincial technology companies incubators and the national creation space for free or leased. land holding tax.

Enjoy condition

1. National scientific and technological enterprise incubators and national filing of crowd -creation space identification and management measures are released by the Science and Technology Department of the State Council; the provincial -level scientific and technological enterprise incubator identification and management measures will be released by the provincial science and technology department.

2. Incubation objects refer to incubation companies, entrepreneurial teams and individuals that meet the above -mentioned relevant identification and management measures.

3. State -level and provincial technology enterprise incubators and national filing crowdsourcing space shall be declared to enjoy tax exemption policies in accordance with regulations, and preparations such as real estate and land ownership information, original real estate data, real estate lease contracts, and incubation agreements.

4. The national -level technology enterprise incubator identified before December 31, 2018, will enjoy the above -mentioned preferential tax policies as specified on January 1, 2019. The national and provincial and provincial technology enterprises incubators and national filing space have been identified after January 1, 2019. If you are eligible after January 1, 2019, the tax preferential policies stipulated above will be stopped from the next month of the disqualification of the cancellation. Policy basis

1. "Notice of the Ministry of Education of the Ministry of Science and Technology of the Ministry of Taxation of the Ministry of Finance on the Science and Technology Enterprise Incubator University Science and Technology Park and Congress Space Tax Policy" (Cai Tax [2018] No. 120)

2. "Announcement of the General Administration of Taxation of the Ministry of Finance on extending some tax preferential policies" (2022 No. 4)

University Science and Technology Park for VAT

Enjoy the subject

National and Provincial University of Science and Technology Park

Content

From January 1, 2019 to December 31, 2023, the revenue of incubation services provided incubation services to the national and provincial university science and technology parks is exempted from value -added tax.

Enjoy condition

1. Incubation service refers to the brokerage agency, business leasing, research and development and technology, information technology, and verification consulting services provided for the incubation object. National and provincial university science and technology parks shall separate incubation service income separately.

2. The identification and management measures of the national and provincial university science and technology parks were released by the Education Department of the State Council and the provincial education department, respectively.

3. Incubation objects refer to incubation companies, entrepreneurial teams and individuals that meet the above -mentioned relevant identification and management measures.

4. National and provincial university science and technology parks shall apply for tax -free policy in accordance with regulations, and retain real estate land lease contracts and incubation agreements.

5. The National University Science and Technology Park, which was identified before December 31, 2018, has enjoyed the above -mentioned preferential tax policies since January 1, 2019. The national and provincial university science and technology parks that have been identified after January 1, 2019 will enjoy the above -mentioned preferential tax policies. If you are eligible after January 1, 2019, the tax preferential policies stipulated above will be stopped from the next month of the disqualification of the cancellation.

Policy basis

1. "Notice of the Ministry of Education of the Ministry of Science and Technology of the Ministry of Taxation of the Ministry of Finance on the Science and Technology Enterprise Incubator University Science and Technology Park and Congress Space Tax Policy" (Cai Tax [2018] No. 120)

2. "Announcement of the General Administration of Taxation of the Ministry of Finance on extending some tax preferential policies" (2022 No. 4)

Real estate tax for university science and technology park

Enjoy the subject

National and Provincial University of Science and Technology Park

Content

From January 1, 2019 to December 31, 2023, the national and provincial university science and technology parks are used in their own use and provided for real estate used for incubation objects for no compensation or lease.

Enjoy condition

1. The national and provincial university science and technology park identification and management measures are issued by the Education Department of the State Council and the provincial education department, respectively.

2. Incubation objects refer to incubation companies, entrepreneurial teams and individuals that meet the above -mentioned relevant identification and management measures.

3. National and provincial university science and technology parks shall apply for tax exemption policies in accordance with regulations, and reserve preparations such as real estate land ownership information, original real estate data, real estate land lease contracts, and incubation agreements.

4. The National University Science and Technology Park, which was identified before December 31, 2018, has enjoyed the above -mentioned preferential tax policies since January 1, 2019. The national and provincial university science and technology parks that have been identified after January 1, 2019 will enjoy the above -mentioned preferential tax policies. If you are eligible after January 1, 2019, the tax preferential policies stipulated above will be stopped from the next month of the disqualification of the cancellation.

Policy basis

1. "Notice of the Ministry of Education of the Ministry of Science and Technology of the Ministry of Taxation of the Ministry of Finance on the Science and Technology Enterprise Incubator University Science and Technology Park and Congress Space Tax Policy" (Cai Tax [2018] No. 120)

2. "Announcement of the General Administration of Taxation of the Ministry of Finance on extending some tax preferential policies" (2022 No. 4)

University Science and Technology Park for levy urban land use tax

Enjoy the subject

National and Provincial University of Science and Technology Park

Content

From January 1, 2019 to December 31, 2023, the national and provincial university science and technology parks are used in their own use and provided to the land used for incubation objects for no compensation or leased to exempt urban land use taxes.

Enjoy condition

1. The national and provincial university science and technology park identification and management measures are issued by the Education Department of the State Council and the provincial education department, respectively.

2. Incubation objects refer to incubation companies, entrepreneurial teams and individuals that meet the above -mentioned relevant identification and management measures.

3. National and provincial university science and technology parks shall apply for tax exemption policies in accordance with regulations, and reserve preparations such as real estate land ownership information, original real estate data, real estate land lease contracts, and incubation agreements.

4. The National University Science and Technology Park, which was identified before December 31, 2018, has enjoyed the above -mentioned preferential tax policies since January 1, 2019.The national and provincial university science and technology parks that have been identified after January 1, 2019 will enjoy the above -mentioned preferential tax policies.If you are eligible after January 1, 2019, the tax preferential policies stipulated above will be stopped from the next month of the disqualification of the cancellation.Policy basis

1. "Notice of the Ministry of Education of the Ministry of Science and Technology of the Ministry of Taxation of the Ministry of Finance on the Science and Technology Enterprise Incubator University Science and Technology Park and Congress Space Tax Policy" (Cai Tax [2018] No. 120)

2. "Announcement of the General Administration of Taxation of the Ministry of Finance on extending some tax preferential policies" (2022 No. 4)

- END -