The company is a small and medium-sized technology enterprise. What benefits can it enjoy? Do you have any policy documents?

Small and medium-sized science and technology enterprises enjoy the following benefits:

(1) The R&D expenses incurred by small and medium-sized science and technology enterprises in developing new technologies, new products and new processes shall be deducted by 75%. (Notice of the Ministry of Finance and the Ministry of Science and Technology of State Taxation Administration of The People's Republic of China on Increasing the Pre-tax Deduction Ratio of R&D Expenses of Sci-tech SMEs (Caishui [2017] No.34)

(2) Since the date of 2018 65438+1kloc-0/,enterprises with the qualification of high-tech enterprises or small and medium-sized science and technology enterprises in that year are allowed to make up for the losses that have not been made up in the first five years of the qualification year, and the longest carry-over period is extended from five years to 10. (Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Period of Carrying Forward Losses of High-tech Enterprises and Small and Medium-sized Technology Enterprises [2018] No.76)