Preferential tax policies for incubators in 2022

New comprehensive tax and fee support policy guidelines in 2022 —— Exempting technology business incubators from property tax, urban land use tax and value-added tax.

First, enjoy the theme.

National and provincial science and technology business incubators, university science parks and national creative spaces.

Second, the preferential content

1.20 19 1 to 2023 12 3 1, and provide the property and land for the hatching object's own use free of charge or through leasing. , are exempt from property tax and property tax.

2.20 19 65438+ 10/0 to 2023 65438+3/2 1, and the income from providing incubation services to national and provincial science and technology business incubators, university science parks and national creative spaces shall be exempted from VAT.

Third, enjoy the conditions.

1. Incubation service refers to the brokerage agency, business leasing, R&D and technology, information technology, forensic consultation and other services provided for the incubatees.

2 national and provincial science and technology business incubators, university science parks and national creative spaces should separately account for the income from incubation services.

3. The measures for the identification and management of national science and technology business incubators, university science parks and national creative spaces shall be separately issued by the science and technology and education departments of the State Council; The measures for the identification and management of provincial science and technology business incubators and university science parks shall be promulgated separately by the provincial science and technology and education departments.

4. State-level and provincial-level science and technology business incubators, university science parks, and national creative spaces shall declare and enjoy the tax exemption policy according to regulations, and retain the property and land ownership information, original property value information, property and land lease contracts, incubation agreements, etc. For future reference.

National science and technology business incubators and university science parks recognized before February 3 1, February 20 1 9 65438+1October1are entitled to the preferential tax provisions of this policy. After 2065438+2009 1, the national and provincial science and technology business incubators, university science parks and national creative spaces will enjoy the tax preferences stipulated in this policy from the next month after the date of recognition. In case of disqualification after 20 19 1, the tax benefits stipulated in this policy will cease to be enjoyed from the month following the disqualification date.

Fourth, the policy basis.

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Education on Tax Policies for Science and Technology Business Incubators, University Science Parks and Zhongchuang Space (Caishui [20 18] 120)

Past links

(17). In 2022, new comprehensive tax and fee support policy guidelines-tax and fee deduction policy for self-employed retired soldiers.

(16). A new policy guideline supporting the consolidation of taxes and fees in 2022-a phased deferred payment policy for enterprise basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium.

(15). A new comprehensive tax support policy guideline in 2022-VAT exemption policy for poverty alleviation materials donation.

(14). A new policy guideline for comprehensive support of taxes and fees in 2022-Pre-tax deduction policy for corporate donations for poverty alleviation.

(13). A new comprehensive tax and fee support policy guideline in 2022-special additional deduction policy for personal income tax of infant care under 3 years old.

(12). A new policy guideline for supporting comprehensive taxes and fees in 2022-phased postponement of basic medical insurance premiums for employees.

(11). A new policy guideline for supporting comprehensive taxes and fees in 2022-the policy of delaying payment of some taxes and fees by manufacturing SMEs.

(10). A new comprehensive tax and fee support policy guideline in 2022-income tax reduction and exemption policy for small and low-profit enterprises.

(09). A new comprehensive tax and fee support policy guideline in 2022-the "six taxes and two fees" reduction and exemption policy for small and micro enterprises.

(08). A new comprehensive tax support policy guideline in 2022-reducing the purchase tax policy for some passenger cars.

(07). A new comprehensive tax support policy guideline in 2022-VAT exemption policy for express service income.

(06). A new policy guideline for comprehensive support of taxes and fees in 2022-R&D technology-based small and medium-sized enterprises' expenses plus deduction policy.

(05). A new comprehensive tax support policy guideline in 2022-VAT exemption policy for small-scale VAT taxpayers.

(04). A new comprehensive tax support policy guideline in 2022-VAT exemption policy for public transport service income.

(03). A new comprehensive tax support policy guideline in 2022-suspending the implementation of the VAT prepayment policy for branches of aviation and railway transport enterprises.

(02). A new comprehensive tax support policy guideline in 2022-Pre-tax deduction policy for equipment and household appliances of small and medium-sized enterprises.

(01). A new comprehensive tax support policy guideline in 2022-the final VAT refund policy.