您所在的企业是否可以享受到这一优惠政策？新优惠政策的有效期限、覆盖范围又是如何？
can your company benefit from this preferential policy? what is the effective period and coverage of this new policy?
4月10日，深圳市政府门户网站“政企通”在线访谈活动邀请深圳市财政局党组成员、副局长杨江涛做客直播间，围绕河套企业所得税优惠政策，与企业代表进行交流，提供专业解读。
hosted by the official web portal of the shenzhen municipal government, shenzhen government online, the"government-enterprise online interview"invited yang jiangtao, member of the party leadership group and deputy director of the shenzhen municipal finance bureau, to provide professional interpretations on the preferential corporate income tax policy for the htcz shenzhen park with enterprise representatives april 10.
2024年1月8日，财政部、税务总局印发《关于河套深港科技创新合作区深圳园区企业所得税优惠政策的通知》（财税〔2024〕2号），明确对河套深港科技创新合作区深圳园区特定封闭区域符合条件的鼓励类产业企业，减按15%的税率征收企业所得税。
on january 8, 2024, the ministry of finance and the state administration of taxation jointly issued the notice for preferential corporate income tax policy for the shenzhen park of the hetao shenzhen-hong kong science and technology innovation cooperation zone (hereinafter referred to as the "notice")(cai shui[2024]no.2). the notice clarifies that the income tax of qualified enterprises in the specific enclosed areas of the htcz shenzhen park can be levied at a reduced income tax rate of 15%.
河套企业所得税优惠目录涵盖4大领域，12项核心技术，33项具体内容。
the preferential corporate income tax catalog covers 4 major areas,12 core technologies, and 33 specific items.
具体内容可详细查看《河套深港科技创新合作区深圳园区企业所得税优惠目录》。
please refer to the preferential corporate income tax catalog for the htcz shenzhen park to check more details.
主营业务为《优惠目录》中规定的产业项目。符合《河套深港科技创新合作区深圳园区企业所得税优惠目录》中规定的产业项目为主营业务，且主营业务收入占收入总额的60%以上。收入总额按照《中华人民共和国企业所得税法》第六条规定执行。
the main business of the enterprise shall belong to the industrial projects specified in the catalog of preferential corporate income tax for the htcz shenzhen park, and the income from such main business shall account for more than 60% of the total income.the calculation of total income follows the provisions of article 6 of the enterprise income tax law of the people's republic of china.
开展实质性运营。即企业的实际管理机构设在深圳园区特定封闭区域内，并对企业生产经营、人员、账务、财产等实施实质性全面管理和控制。
the enterprise shall have a practical operational record. practical operational record means that the actual management institution of the enterprise is located in the specific enclosed areas of the htcz shenzhen park, and conducts substantial and all-round management and control with respect to the production, operations, personnel,finance, and property of the enterprise.
注：对总机构设在深圳园区特定封闭区域内的企业，仅就其设在深圳园区特定封闭区域内符合规定条件的总机构和分支机构的所得适用15%税率；对总机构设在深圳园区特定封闭区域以外的企业，仅就其设在深圳园区特定封闭区域内符合规定条件的分支机构所得适用15%税率。
for qualified enterprises with their headquarters based in the specific enclosed areas of the htcz shenzhen park, the 15% tax rate is applicable only to the income of their headquarters and branches in the specific enclosed areas of the htcz shenzhen park.for enterprises whose headquarters are outside of the specific enclosed areas of the htcz shenzhen park,the 15% tax rate is applicable only to the income of the qualified branches set up in the specific enclosed areas of the htcz shenzhen park. qualified branches of enterprises in the specific enclosed areas of the htcz shenzhen park shall apply for tax incentives in accordance with requirements.
东起皇岗口岸边、南沿深圳河、西至新洲河、北至绒花路。
starting from huanggang port in the east, following the shenzhen river in the south,to xinzhou river in the west,and to ronghua road in the north.
河套企业所得税优惠政策自2023年1月1日起执行至2027年12月31日。
the preferential corporate income tax policy for the htcz shenzhen park is valid from january 1,2023 to december 31, 2027.
企业可以关注深圳市财政局或深圳市税务局的官方网站、微信公众号的公告或通知，福田区税务、财政部门将加强业务培训和服务，确保企业及时享受政策优惠。
enterprises can stay updated through the official websites and wechat accounts of the shenzhen municipal finance bureau and shenzhen tax service, state taxation administration.the futian tax service and finance bureau will enhance business training and services to ensure that enterprises can enjoy policy benefits timely.
杨江涛表示，希望此次访谈活动能够让大家更好地了解河套企业所得税优惠政策，充分发挥政策对创新要素的集聚力，让更多符合政策条件的科研机构和企业应享尽享。希望大家多提宝贵意见建议，对于大家的建议诉求，我们将及时跟进，便利企业享受企业所得税优惠政策。
"we hope that everyone can provide valuable opinions and suggestions,and we will promptly follow up to ensure enterprises can benefit from this preferential corporate income tax policy." yang jiangtao stated.he also expressed the hope that through this online interview,citizens can deepen their understanding of the preferential corporate income tax policy for enterprises in the htcz shenzhen park and fully leverage the policy’s attraction to innovative elements,allowing more qualified scientific research institutions and enterprises to fully enjoy these benefits.
（来源：深圳市政务服务和数据管理局）
（审核：惠歆鸿）
（编辑：邓佳丽）