1. Guidelines for the Management of High tech Enterprise Certification (Guoke Fa Huo [2008] No. 362)

2. Management Measures for the Recognition of High tech Enterprises (Guoke Fa Huo [2008] No. 172)

3. Implementation Plan for the Recognition and Management of High tech Enterprises in Beijing, Jingke Gaofa [2008] No. 434

4. Guidelines for the Management of High tech Enterprise Certification

5. Notice on Improving the Pilot Work of High tech Enterprise Recognition and Management in Zhongguancun National Independent Innovation Demonstration Zone

1. Enterprise income tax: High tech enterprises that have been recognized can be subject to a reduced income tax rate of 15%.

2. For research and development expenses incurred by enterprises for developing new technologies, products, and processes that have not been recognized as intangible assets in the current period's profit and loss, an additional deduction of 50% of the research and development expenses shall be made on the basis of actual deduction according to regulations; If intangible assets are formed, they shall be amortized at 150% of the cost of intangible assets.

3. Personal income tax: Professional technical personnel and management personnel who have made significant contributions in the transformation of high-tech achievements shall be awarded honorary titles and special funds shall be arranged by the city to give rewards, and the bonuses obtained shall be exempt from personal income tax.

4. Value added tax: For general taxpayers of value-added tax who sell their self-produced software products, value-added tax was levied at a statutory rate of 17% before 2010, and the portion of the actual tax burden exceeding 3% was levied and refunded immediately.

5. For general taxpayers of value-added tax who sell their self-produced integrated circuit products (including monocrystalline silicon wafers), value-added tax will be levied at a statutory rate of 17% before 2010. Any portion of the actual tax burden exceeding 6% will be refunded immediately and used by enterprises for research and development of new integrated circuits and expansion of production.