I. Requirements for R&D investment
1. R&D expenditure ratio: The proportion of R&D expenditure to enterprise sales should reach a certain standard. The specific requirements are different according to the sales income of enterprises in the previous year: the proportion of enterprises with sales income below 50 million yuan is not less than 5%; Enterprises with sales income of 50 million yuan to 200 million yuan, the proportion is not less than 4%; The proportion of enterprises with sales income of more than 200 million yuan is not less than 3%.
2. Ratio of R&D personnel: The ratio of R&D personnel to all employees of the enterprise must reach a certain standard, usually not less than 10%.
Second, the technical innovation requirements
1. Independent R&D capability: Enterprises should have certain independent R&D capability and be able to independently carry out scientific research projects.
2. Transformation of technological achievements: technological achievements developed by enterprises should be able to be transformed into products or services with market competitiveness.
Third, senior talents and team building requirements
Enterprises should have a team of senior talents with high quality and strong professional ability, including R&D personnel and technical backbones with relevant scientific research background and experience.
Four. Requirements for intellectual property protection
Enterprises should have a certain number of invention patents, utility model patents and software copyrights. And can effectively transform these intellectual property rights into real productive forces.
Five, product market competitiveness requirements
The products or services developed by enterprises should have certain market demand and development potential, and the income of high-tech products (services) should account for more than 60% of the total income of enterprises in that year.
Other requirements of intransitive verbs
1. Enterprises must be registered for more than one year when applying for the recognition of high-tech enterprises.
2. The enterprise is registered in China (excluding Hong Kong, Macao and Taiwan), and has independent intellectual property rights on the core technology of its main products (services) through independent research and development, transfer, donation, merger and acquisition in the past three years, or through exclusive license for more than five years.
3, the main person in charge of the enterprise should be familiar with the enterprise's product research, development, production and management, and pay attention to technological innovation.
4. Enterprises should conform to the overall planning and direction of the development of national high-tech industries, and the high-tech fields they are engaged in should fall within the scope of the high-tech fields supported by the state.
National preferential policies for high-tech enterprises
Tax preference for high-tech enterprises belongs to a tax policy, which refers to high-tech enterprises recognized according to the Administrative Measures for the Recognition of High-tech Enterprises and State-supported High-tech Fields jointly promulgated by the Ministry of Science and Technology, the Ministry of Finance and State Taxation Administration of The People's Republic of China in April 2008. It can be implemented in accordance with the new enterprise income tax law and its implementing regulations, the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management (hereinafter referred to as the Law on Tax Collection and Management) and the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management (hereinafter referred to as the Detailed Rules). The specific provisions are as follows:
1. After an enterprise is recognized as a "high-tech enterprise", the enterprise income tax can be levied at a reduced rate of 15%.
2. Enterprises' investment in R&D can be recognized as R&D expenses, and they can enjoy income tax plus deduction.
3. Enterprises can enjoy the preferential exemption from business tax for technology development and technology transfer consulting contracts registered by technology contracts.
4. From June 65438+1 October1day in 2065438, enterprises with high-tech enterprise qualification in that year are allowed to carry forward losses that have not been made up in the first five years of the qualified year, and the longest carrying-over period is extended from five years to 10 year.