Chinese official: Study on 15% tax cuts for enterprises in key areas that meet the requirements in Pudong

  China News Service, Beijing, July 15 "The Opinions of the Central Committee of the Communist Party of China and the State Council on Supporting the High-Level Reform and Opening Up of Pudong New Area to Build a Leading Area for Socialist Modernization" was announced on the 15th.

The "Opinions" proposed that, in specific areas of Pudong, eligible companies engaged in the production and R&D of key areas such as integrated circuits, artificial intelligence, biomedicine, and civil aviation will be taxed at a reduced tax rate of 15% within 5 years from the date of establishment. corporate income tax.

  The "Opinions" require that all efforts be made to strengthen the innovation engine and create a new highland of independent innovation. Facing the frontiers of world science and technology, facing the main economic battlefield, facing the major needs of the country, facing the people's life and health, strengthening basic research and applied basic research, and fighting for key core technologies , To accelerate the transformation of scientific and technological achievements into actual productivity, improve the level of the industrial chain, and make more new contributions to ensure the stability of the national industrial chain supply chain.

  The "Opinions" proposed to accelerate the research and development of key technologies.

Accelerate the construction of Zhangjiang Comprehensive National Science Center, focus on integrated circuits, life sciences, artificial intelligence and other fields, accelerate the construction of national laboratories, arrange and build a number of national engineering research centers, national technology innovation centers, national clinical medical research centers and other countries Science and technology innovation base.

Promote the establishment of a large-scale open computing power, smart car R&D and application innovation platform.

Research The import link tax is exempted for drugs used in clinical research.

  The "Opinions" proposed to build a world-class innovative industrial cluster.

On the basis of summarizing the implementation experience of the Lingang New Area of ​​the China (Shanghai) Pilot Free Trade Zone, we will study the production and R&D of qualified enterprises engaged in the core links in key areas such as integrated circuits, artificial intelligence, biomedicine, and civil aviation in specific areas of Pudong. The corporate income tax shall be levied at a reduced tax rate of 15% within 5 years from the date of establishment.

Carry out a pilot program of preferential corporate income tax policies for corporate venture capital in a specific area of ​​Pudong. During the pilot period, eligible corporate venture capital enterprises will be exempted from corporate income tax based on the proportion of individual shareholders at the end of the year and encourage long-term investment. Dividends obtained by enterprises shall be subject to personal income tax in accordance with regulations.

  The "Opinions" proposed to deepen the reform of the technological innovation system. Optimize the ecological environment for innovation and entrepreneurship, and clear the fast lane of two-way links between basic research, applied research and industrialization. Explore the investment mechanism for the construction and operation of major scientific and technological infrastructure with the participation of central fiscal funds, local funds, and social capital. Support universities and research institutes to establish specialized technology transfer institutions. Establish a high-level intellectual property protection system and implement a stronger punitive compensation system for intellectual property infringement. (Finish)