Isitifiketi sebhizinisi eliphakeme

Ikhwalithi yokuqala, ucwaningo oluqhubekayo nokuthuthukiswa kwemikhiqizo emisha, ukuqamba okuqhubekayo kuyifilosofi yenkampani yethu. Ngemizamo yethu engapheli, inkampani yethu inikezwe isitifiketi sebhizinisi eliphakeme. Lokhu akukhona nje kuphela ukuqinisekiswa komsebenzi wethu wangaphambilini wokwenza ucwaningo nentuthuko, kodwa futhi kuyisisusa sokuqhubeka nokusebenza kanzima, futhi senze konke okusemandleni ethu ukwenza imikhiqizo engcono.

dhy

Umthetho we-China Corporate Income Tax Law, owaqala ukusebenza ngoJanuwari 1, 2008, uhlinzeka ngesilinganiso esincishisiwe se-15% se-Corporate Income Tax (“CIT”) kumabhizinisi aphezulu nobuchwepheshe obusha obukhuthazwa nguMbuso, uma kuqhathaniswa nesilinganiso seCIT esijwayelekile ngamaphesenti angama-25. Umthetho we-CIT kanye nemithethonqubo yokuqalisa ukusebenza ugunyaza uMnyango Wezesayensi Nobuchwepheshe (“MST”), uMnyango Wezezimali (“MOF”), kanye ne-State Administration of Taxation (“SAT”) ukukhipha umhlahlandlela oningiliziwe maqondana neziqu kanye nezinqubo zezitifiketi yamabhizinisi aphezulu nobuchwepheshe obusha. Ngo-Ephreli 14, 2008, nangemva kokuthola imvume kuMkhandlu Wombuso, i-MST, i-MOF, ne-SAT bakhipha Izindlela Zokulawula Ukuhlolwa Kwezinkampani Eziphakeme- Nezintsha ("Izinyathelo") kanye neKhathalogu Yezobuchwepheshe obuphezulu neNew-Technology Izindawo Ezisekelwa Ngumbuso Ngokukhethekile ("Ikhathalogi") ngendlela eyindilinga ehlangene uGoo Ke Fa Huo (2008) No. 172. Izinyathelo zibuyele emuva kusukela ngoJanuwari 1, 2008.

Ukufaneleka

Ukuze ufaneleke njengebhizinisi lobuchwepheshe obuphezulu nobusha, ibhizinisi kufanele lihlangabezane nazo zonke lezi zidingo ezilandelayo.

Ibhizinisi kufanele kube ibhizinisi elihlala lapho elibhaliswe eChina (ngaphandle kweHong Kong, iMacau, neTaiwan) okungenani unyaka owodwa.

Ibhizinisi kufanele libe nelungelo lobunikazi lobunikazi lobuchwepheshe obuyisisekelo ngokuhlobene nemikhiqizo eyinhloko (izinsizakalo) zebhizinisi. Ibhizinisi lingathola i-IP ilungelo eminyakeni emithathu edlule ngemisebenzi yokuzenzela i-R & D, ukuthenga, ukunikela, ukuhlangana, njll. Ibhizinisi lingahle futhi linelise le mfuneko ngokuthola ilungelo elikhethekile lokusebenzisa ilungelo le-IP isikhathi esiyiminyaka okungenani emihlanu . Akucaci ngaphansi kwalezi Zinyathelo ukuthi ngabe ilungelo lingabhekiswa kuphela eChina noma kufanele lihlanganise indawo ebanzi.

3. Imikhiqizo noma izinsizakalo zebhizinisi kufanele zibe sezingeni leKhathalogu. Ikhathalogu ibala izigaba ezingaphezu kwezingu-200 zobuchwepheshe, imikhiqizo, nezinsizakalo ezindaweni eziyisishiyagalombili ezinkulu zobuchwepheshe. Lezo zindawo yilezi:

Ubuchwepheshe bolwazi ngogesi

Ubuchwepheshe bezinto eziphilayo nezokwelapha

Ubuchwepheshe bezindiza nezesikhala

Ubuchwepheshe bezinto ezintsha

Izinsizakalo zobuchwepheshe obuphakeme

Ubuchwepheshe obusha bokulondolozwa kwamandla namandla

Izinsizakusebenza kanye nobuchwepheshe bezemvelo

Ukuguqulwa kwemikhakha yendabuko ngokusebenzisa ubuchwepheshe obusha obusha

4. Okungenani amaphesenti angama-30 ezisebenzi zebhizinisi kufanele kube iziqu zasekolishi (uhlelo lweminyaka emithathu noma ngaphezulu); phakathi kwabasebenzi abaqeqeshiwe, okungenani amaphesenti ayi-10 enani eliphelele labasebenzi kufanele benze imisebenzi ye-R & D.

 

5. Izindleko ze-R & D kule minyaka emithathu edlule yokubalwa kwezimali kufanele zifinyelele kumaphesenti athile emali engenayo yebhizinisi ephelele

Imali engenayo ephelele ngonyaka owedlule Izindleko ze-R & D okungenani njenge-% yemali engenayo
ngaphansi kwe-RMB 50 million

6%

RMB 50 million - 200 million

4%

ngaphezulu kwe-RMB 200 million

3%

Okungenani amaphesenti angama-60 emali encane esetshenzisiwe ye-R & D kumele yenziwe eChina.

6. Imali etholwa yonyaka wamanje evela kumikhiqizo yobuchwepheshe obuphakeme nobusha (izinsizakalo) okungenani ingamaphesenti angama-60 emali engenayo ephelele yebhizinisi.

7. Ibhizinisi kufanele lihlangabezane nezidingo eziphathelene nokulinganiswa kokuphathwa kwe-R & D, amandla okuguqula imiphumela ye-R & D, inani lamalungelo e-IP, nokukhula kokuthengisa nempahla ephelele njengoba kunikezwe ku-Administrative Working Guidelines of Assessment of High- and New- Amabhizinisi Ezobuchwepheshe. Leyo mihlahlandlela yokusebenza izokhishwa ngokwehlukana.


Isikhathi Iposi: Jun-09-2021