1, innovation capability index: enterprises need to have a certain number of effective intellectual property rights, such as invention patents and utility model patents. These intellectual property rights should have been actually applied in production or service. The ratio of total R&D expenditure to total operating income in last year needs to reach a certain standard, reflecting the investment and innovation of enterprises in R&D.
2. Growth index: the growth rate of main business income in the previous year reflected the growth speed and market expansion ability of the enterprise. The asset-liability ratio reflects the financial risk and solvency of an enterprise.
3. Specialization index: the leading products belong to the category of strategic emerging industries or other related fields, indicating that the products or services of enterprises have market potential and development prospects. The proportion of total main business income to total operating income in the previous year reflects the stability and concentration of the main business of the enterprise.
4. Other recognition conditions: An enterprise must obtain at least one invention patent or utility model patent authorization related to its main business in the past three years to prove its continuous innovation ability. In the past three years, the total amount of new equity financing has reached more than 5 million yuan, which shows the ability of enterprises to attract external funds and market recognition. It is more helpful for an enterprise to be recognized as an innovative small and medium-sized enterprise if it has won national and provincial science and technology awards in the past three years, or has the honor of high-tech enterprises and national technological innovation demonstration enterprises.
Preferential policies for innovative SMEs
Preferential policies for innovative SMEs mainly include the following aspects:
I. Tax incentives
1, corporate income tax concessions: innovative SMEs can enjoy corporate income tax reduction and exemption policies. For example, for some specific types of innovative enterprises, such as high-tech enterprises, corporate income tax can be levied at a reduced rate of 15%.
2.R&D expenses plus deduction: enterprises can enjoy the policy of plus deduction for R&D expenses actually incurred in R&D activities, thus reducing taxable income.
3. One-time pre-tax deduction of equipment and appliances: if the unit value of newly purchased equipment and appliances does not exceed a certain amount, it is allowed to be included in the current cost and deducted when calculating taxable income.
The second is investment and financing support.
1. government loan support: the government can support the activities of innovative small and medium-sized enterprises in R&D by providing low-interest preferential loans or debt relief.
2. Government guarantee: The government can also provide loans and investment guarantees for small and medium-sized enterprises, guide funds for scientific research and development, and promote scientific and technological innovation of small and medium-sized enterprises.
Three. Other policy support
1, special fund support: set up special funds to support the development of innovative SMEs.
2. One-time reward: The government can give a one-time reward to enterprises that meet certain innovation standards or achievements.
3. Innovation voucher support: the government issues innovation vouchers to support enterprises to purchase scientific and technological innovation services.
Four. Project support and subsidies
1. project support: the government has set up special support projects for innovative small and medium-sized enterprises to encourage them to carry out scientific and technological research and innovation.
2.R&D subsidy: The government can give a certain proportion of subsidies to the R&D expenses of enterprises to reduce the R&D costs of enterprises.
Verb (abbreviation of verb) talent policy and training
1. Talent introduction and training: The government supports innovative small and medium-sized enterprises to introduce and train high-level talents, and provides corresponding preferential policies for talents.
2. Skills training and support: The government can organize relevant skills training activities to improve the technical level and innovation ability of innovative SMEs.