Engaged in research, development, production, operation and independent accounting of high-tech products, and has been operating for more than 2 years;
2. More than 30% of the employees are scientific and technical personnel with college education or above, and more than 10% are engaged in R&D;
3, for high-tech research and development funds accounted for more than 5% of the total annual income of enterprises;
4. The sum of technical income and output value of high-tech products accounts for more than 50% of the total annual income of the enterprise;
5. The registered operation period of the enterprise exceeds 10 years.
Those who meet the above standards are high-tech enterprises, and of course the wages are high! !
Question 2: What does high technology mean? High-tech enterprises refer to enterprises that use high-tech to produce high-tech products and provide high-tech services. It is a knowledge-intensive and technology-intensive economic entity. 199 1 year, the State Council promulgated the "Document 12", which defined the criteria for identifying high-tech enterprises. For example, high-tech enterprises must be enterprises in the fields of electronic information and biotechnology 1 1; Must be knowledge-intensive and technology-intensive enterprises; Enterprises' investment in R&D must account for 3% ~ 5% of their sales revenue; The scientific and technical personnel of the enterprise must account for 20% ~ 30% of the enterprise; People who really carry out technology development and research must account for more than 10%. By 2005, there were 30,000 high-tech enterprises recognized by the National High-tech Zone.
Question 3: What does high-tech enterprise mean? Engaged in research, development, production, management and independent accounting of high-tech products, and operated for more than 2 years;
2. More than 30% of the employees are scientific and technical personnel with college education or above, and more than 10% are engaged in R&D;
3, for high-tech research and development funds accounted for more than 5% of the total annual income of enterprises;
4. The sum of technical income and output value of high-tech products accounts for more than 50% of the total annual income of the enterprise;
5. The registered operation period of the enterprise exceeds 10 years.
Those who meet the above standards are high-tech enterprises with high wages! !
Question 4: What does the income of high-tech products (services) mean in the identification of high-tech enterprises? The recognition income of high-tech products (services) of high-tech enterprises refers to the sum of the products (services) income that meet the requirements of "key areas" formed by enterprises through technological innovation and R&D activities and the technical income of enterprises. Technical income mainly includes:
(1) Technology transfer income: refers to the income obtained by technology innovation achievements of enterprises through technology trade and technology transfer;
(2) Technology contracting income: including net income from technology project design and technology project implementation;
(3) Technical service income: refers to the income obtained by an enterprise from providing technical solutions, data processing, testing and analysis and other services to the society and users by using its own manpower, material resources and data systems;
(4) Entrust scientific research income: refers to the income obtained by enterprises from research and development, pilot test and new product development entrusted by all sectors of society.
Question 5: What do the RD forms and PS forms of high-tech enterprises mean? RD table refers to the R&D projects in the last three years of that year, and each project is filled in a table, which is RD0 1, RD02.
PS table refers to the income of high-tech products in the previous year, and a high-quality product income is filled in a table, which is PS0 1, PS02?
Question 6: What are the revenues from high-tech products (services)? The income of high-tech products (services) mentioned in the Measures for the Identification of High-tech refers to the sum of the income of products (services) that meet the requirements of key areas and the technical income of enterprises formed through technological innovation and R&D activities. Technical income mainly includes (1) technology transfer income: refers to the income obtained by technological innovation achievements of enterprises through technology trade and technology transfer; (2) Technology contracting income: including net income from technology project design and technology project implementation; (3) Technical service income: refers to the income obtained by an enterprise from providing technical solutions, data processing, testing and analysis and other services to the society and users by using its own manpower, material resources and data systems; (4) Entrust scientific research income: refers to the income obtained by enterprises from research and development, pilot test and new product development entrusted by all sectors of society.
Question 7: How to determine the income of high-tech products of high-tech enterprises? The identification of high-tech enterprises must meet the following conditions at the same time (please indicate the words at the same time, both are indispensable):
(1) Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights over the core technologies of their main products (services) in the past three years through independent research and development, transfer, donation, merger and acquisition, or through exclusive licenses for more than five years;
(two) products (services) belong to the scope of "high-tech fields supported by the state";
(3) Scientific and technical personnel with college degree or above accounted for more than 30% of the total employees of the enterprise in that year, among which R&D personnel accounted for more than 10% of the total employees of the enterprise in that year;
(4) Enterprises continue to carry out research and development activities in order to acquire new scientific and technological knowledge (except humanities and social sciences), creatively apply new scientific and technological knowledge, or substantially improve technology and products (services), and the proportion of total research and development expenses to total sales revenue in the last three fiscal years meets the following requirements:
1. The proportion of enterprises with sales income of less than 50 million yuan in the previous year is not less than 6%;
2. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan in the last year shall not be less than 4%;
3. The proportion of enterprises with sales income of more than 200 million yuan in the previous year shall not be less than 3%.
Among them, the total R&D expenses incurred by enterprises in China are not less than 60% of the total R&D expenses. If the enterprise has been registered for less than three years, it shall be calculated according to the actual operating years;
(five) the income from high-tech products (services) accounted for more than 60% of the total income of the enterprise in that year;
(6) The indicators such as the level of R&D organization and management, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, the sales volume and the growth of total assets of enterprises meet the requirements of the Management Guidelines for the Identification of High-tech Enterprises (formulated separately).
administrative measures for the determination of high and new technology enterprises
Chapter I General Principles
Article 1 In order to support and encourage the development of high-tech enterprises, these Measures are formulated in accordance with the relevant provisions of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law) and the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Implementation Regulations).
Article 2 The term "high-tech enterprises" as mentioned in these Measures refers to resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) for more than 1 year, and formed core independent intellectual property rights through continuous research and development and transformation of technological achievements.
Article 3 The identification and management of high-tech enterprises shall follow the principles of highlighting the main body of enterprises, encouraging technological innovation, implementing dynamic management and adhering to fairness and justice.
Article 4 High-tech enterprises recognized in accordance with these Measures may apply for preferential tax policies in accordance with the Enterprise Income Tax Law and its implementing regulations, the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration (hereinafter referred to as the Tax Collection and Administration Law) and the Implementing Rules of People's Republic of China (PRC) Municipality on Tax Collection and Administration (hereinafter referred to as the Implementing Rules).
Article 5 The Ministry of Science and Technology, the Ministry of Finance and State Taxation Administration of The People's Republic of China shall be responsible for guiding, managing and supervising the accreditation of high-tech enterprises nationwide.
Chapter II Organization and Implementation
Article 6 The Ministry of Science and Technology, the Ministry of Finance and State Taxation Administration of The People's Republic of China form the National Leading Group for the Accreditation and Management of High-tech Enterprises (hereinafter referred to as the "Leading Group"), whose main responsibilities are:
(a) to determine the direction of the national high-tech enterprise certification management, and to consider the work report on the certification management of high-tech enterprises;
(two) to coordinate and solve major problems in the identification and implementation of relevant policies;
(3) adjudicating major disputes in the identification of high-tech enterprises, and supervising and inspecting the identification work in various regions;
(four) put forward rectification opinions on the areas where major problems appear in the identification of high-tech enterprises.
The seventh leading group has an office. The office is located in the Ministry of Science and Technology, and its main responsibilities are:
(a) to submit a report on the identification and management of high-tech enterprises;
(two) to organize and implement the inspection of the management of high-tech enterprises;
(three) responsible for the record management of the qualification of experts in high-tech enterprises;
(four) to establish and manage the "high-tech enterprise identification management network";
(five) other tasks assigned by the leading group.
Article 8 The administrative departments of science and technology of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning are the same as the financial and tax departments at the same level. & gt
Question 8: What does high technology mean? High-tech enterprises refer to enterprises that use high-tech to produce high-tech products and provide high-tech services. It is a knowledge-intensive and technology-intensive economic entity. 199 1 year, the State Council promulgated the "Document 12", which defined the criteria for identifying high-tech enterprises. For example, high-tech enterprises must be enterprises in the fields of electronic information and biotechnology 1 1; Must be knowledge-intensive and technology-intensive enterprises; Enterprises' investment in R&D must account for 3% ~ 5% of their sales revenue; The scientific and technical personnel of the enterprise must account for 20% ~ 30% of the enterprise; People who really carry out technology development and research must account for more than 10%. By 2005, there were 30,000 high-tech enterprises recognized by the National High-tech Zone.
Question 9: What do you mean by high-tech enterprises? Hi-tech enterprises refer to enterprises that use hi-tech to produce and store hi-tech products and provide hi-tech services. It is a knowledge-intensive and technology-intensive economic entity. 199 1 year, the State Council promulgated the "Document 12", which defined the criteria for identifying high-tech enterprises. For example, high-tech enterprises must be enterprises in the fields of electronic information and biotechnology 1 1; Must be knowledge-intensive and technology-intensive enterprises; Enterprises' investment in R&D must account for 3% ~ 5% of their sales revenue; The scientific and technical personnel of the enterprise must account for 20% ~ 30% of the enterprise; People who really carry out technology development and research must account for more than 10%. By 2005, there were 30,000 high-tech enterprises recognized by the National High-tech Zone.
Question 10: What is a high-tech enterprise? High-tech enterprises refer to enterprises that use high-tech to produce high-tech products and provide high-tech services. It is a knowledge-intensive and technology-intensive economic entity. 199 1 year, the State Council promulgated the "Document 12", which defined the criteria for identifying high-tech enterprises. For example, high-tech enterprises must be enterprises in the fields of electronic information and biotechnology 1 1; Must be knowledge-intensive and technology-intensive enterprises; Enterprises' investment in R&D must account for 3% ~ 5% of their sales revenue; The scientific and technical personnel of the enterprise must account for 20% ~ 30% of the enterprise; People who really carry out technology development and research must account for more than 10%.