保税科技(600794.SH):長江國際被認定為江蘇省2021年度技術先進型服務企業
格隆匯12月1日丨保税科技(600794.SH)公佈,近日,公司控股子公司張家港保税區長江國際港務有限公司(“長江國際”)收到江蘇省科學技術廳辦公室文件《關於認定江蘇省2021年度技術先進型服務企業的通知》(蘇科高發[2021]265號),長江國際被認定為江蘇省2021年度技術先進型服務企業。
根據《關於將技術先進型服務企業所得税政策推廣至全國實施的通知》(財税[2017]79號)的有關規定,(1)對經認定的技術先進型服務企業,減按15%的税率徵收企業所得税;(2)經認定的技術先進型服務企業發生的職工教育經費支出,不超過工資薪金總額8%的部分,准予在計算應納税所得額時扣除;超過部分,准予在以後納税年度結轉扣除。
根據《江蘇省技術先進型服務企業認定管理辦法(試行)》(蘇科技規[2017]380號)規定,被認定的技術先進型服務企業,自2021年起享受上述優惠政策,有效期三年。
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