Incubator tax concessions to the in line with the conditions of exemption from property tax a borderland

Incubator tax concessions to   eligible for exemption from property tax and urban land use tax – Finance – People’s network, Beijing, August 25 (reporter Yang Di) incubator tax incentives to! Recently, the Ministry of Finance and the State Administration of Taxation jointly issued the "notice on tax policy of science and technology business incubator" (hereinafter referred to as the "notice"), clearly pointed out that on the business incubator (including the public record, hereinafter referred to as incubator) tax preferential policies. The two part points out in the "notice", from January 1, 2016 to December 31, 2018, to meet the conditions of the incubator and use free or available to enterprise use real estate, land by lease, exemption from property tax and urban land use tax; from January 1, 2016 to April 30, 2016, the rental business incubator to space, housing and income provide incubation services, shall be exempt from business tax; during the tax levying VAT reform, the rental to the incubator site, housing and income to provide incubation services, shall be exempted from value-added tax. At the same time, in accordance with the enterprise income tax law and its implementation regulations and the relevant tax policies, enjoy the preferential policies of enterprise income tax. "Notice" clear, enjoy the real estate tax, urban land use tax and business tax, value-added tax preferential policies of the incubator, should meet the following conditions: (a) the incubator should comply with the national science and technology business incubator conditions. The administrative department of science and technology under the State Council shall be responsible for the issuance of the national science and technology enterprise incubator list. (two) the incubator shall separate the business premises of the incubation site, the premises, and the incubation services provided by the incubator. (three) the incubation area (including the public service area) provided by the incubator to the incubation enterprise shall account for more than 75% of the area of the incubator which can be independently controlled (including: 75%). The number of incubation enterprises accounted for more than 75% of the total number of incubators (including 75%). Public service site refers to the incubator for hatching enterprise sharing activities, including public dining room, reception room, conference room, exhibition room, activity room, technical testing room and library services nonprofit site. This reporter has learned that the above-mentioned provisions of the incubation enterprise should meet the following conditions: (a) the enterprise registration and the main research and development, office space must be in the incubator incubator. (two) the time of establishment of the newly registered enterprise or the application for entering the incubator shall not exceed 2 years. (three) the incubation time of the enterprise in the incubator shall not exceed 48 months. Included in the "program to promote creative talents" and "talent plan" the introduction of overseas high-level talents or engaged in bio medicine, integrated circuit design, modern agriculture and other special areas of entrepreneurship, incubation period not exceeding 60 months. (four) in accordance with the "small and medium-sized enterprise standard requirements", the small and micro enterprise standard. (five) the incubation area shall not be more than 1000 square meters when the incubator is settled in a single enterprise. Engaged in aerospace and other special areas in the incubation enterprise, not more than 3000 square meters. (six) enterprise products (services) belong to the Ministry of science and technology, Ministry of Finance相关的主题文章: