High-tech enterprises refer to resident enterprises that have formed core independent intellectual property rights through continuous research and development and transformation of technological achievements and registered in China (excluding Hong Kong, Macao and Taiwan) for more than 1 year.
High-tech enterprises, as national key development targets, enjoy not only national policies, but also local policies. Of course, different regions have different high preferential policies.
National preferential tax policies
1. Corporate income tax concessions 10%
The enterprise income tax of high-tech enterprises is reduced or exempted by 10% and levied by 15%.
2.R&D expenses can be used for tax deduction, and the tax deduction ratio is 75% higher than that of ordinary enterprises.
If the R&D expenses of small and medium-sized scientific and technological enterprises do not form intangible assets, they can be deducted before tax according to 75% of the actual amount. In other words, small and medium-sized technology enterprises can deduct 175% of R&D expenses before tax, thus reducing tax payment.
Shanghai's preferential policies
1. Preferential income tax rate, high-tech enterprises enjoy preferential income tax rate 15%, which is equivalent to a reduction of 40% on the basis of the original 25%.
2. You can enjoy the corresponding subsidies in each district.
3. Low-interest loans, scientific and technological performance loans and guarantee fund loans.
4. The "threshold" condition for applying for a technology giant (6,543,800 yuan+5,000 yuan) is also a necessary condition for some bidding projects.
5. Introduction and settlement of high-quality talents.
So what conditions do enterprises need to meet to declare high prices?
1. Enterprises must be registered for more than one year when applying for accreditation.
2. The enterprise obtains the ownership of the intellectual property rights that support the core technology of its main products (services) through independent research and development, transfer, donation and merger.
3. The technology that plays a core supporting role in the main products (services) of the enterprise belongs to the high-tech field supported by the state.
4. The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the enterprise to the total number of employees in the enterprise in that year is not less than 10%.
5. The proportion of the total R&D expenses of the enterprise in the last three fiscal years (if the actual operating period is less than three years, it is calculated according to the actual operating time) to the total sales revenue in the same period meets the requirements.
6 in the past year, the income from high-tech products (services) accounted for no less than 60% of the total income of the enterprise in the same period.
7. The evaluation of enterprise innovation ability should meet the corresponding requirements.
8 enterprises to apply for confirmation within one year before the occurrence of major safety, major quality accidents or serious environmental violations.
The accreditation of high-tech enterprises adopts the scoring system, and the comprehensive score is above 70 (excluding 70), which meets the accreditation requirements. The specific scoring items are as follows:
1. Intellectual property rights (30 points)
Intellectual property rights are closely related to the success rate of filing, which is also the difficulty of filing. I would like to remind you that in recent years, the patent examination time has been continuously extended, and there are also cases of failure, so enterprises with high filing must make good time planning. In addition, the owner of intellectual property rights must be the enterprise itself. If an enterprise does not have its own intellectual property rights and it is too late to apply independently, it can choose to find and transfer core patents.
2 transformation of scientific and technological achievements (30 points)
In terms of technological transformation, it is suggested that enterprises can supplement third-party certification materials (contracts, invoices, etc.). ) such as evaluating scientific and technological achievements with your own R&D project.
3. R&D organization and management level (20 points)
For some early enterprises, there may be a situation in which one person has several jobs. The identification of high-tech enterprises is to encourage high-tech enterprises to constantly improve and perfect the R&D organization and management system and the reward system for scientific researchers.
4 enterprise growth (20 points)
The growth of an enterprise is mainly to evaluate the growth rate of net assets and the growth rate of sales revenue, which reflect the business performance of the enterprise. Simply put, if you want to get 20 points, you need the company's total assets and sales to increase every year.
65438+On September 20th, 2009, the declaration of high enterprises will be closed soon. Enterprises that want to declare high enterprises should hurry up, or they will miss this year's declaration.