1. Time of enterprise registration: When applying for high-tech enterprise recognition, the enterprise must be registered for more than one year.
2. Independent intellectual property rights: Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights on the core technologies of their main products (services) through independent research and development, transfer, donation, merger and acquisition in the past three years, or through exclusive licenses for more than five years. Specific requirements include invention patent, utility model patent, design patent or software copyright.
3. Product field: the technology of the enterprise's main products (services) must fall within the scope stipulated by the state-supported high-tech field, that is, it belongs to the high-tech field.
4. Proportion of scientific and technical personnel: scientific and technical personnel with college education or above should account for more than 30% of the total employees of the enterprise in that year, among which R&D personnel should account for more than 10% of the total employees of the enterprise in that year.
5.R&D investment: Enterprises need continuous R&D activities, and the ratio of total R&D expenses to total sales revenue in the last three fiscal years needs to meet certain requirements. The specific requirements vary according to the sales revenue of the enterprise in the previous year.
6. Income from high-tech products: the income from high-tech products (services) should account for more than 60% of the total income of the enterprise in that year.
7. Other indicators: the level of R&D organization and management, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, sales and the growth of total assets of enterprises need to meet the requirements of relevant regulations.
For the specific definition of small and medium-sized high-tech enterprises, the following conditions usually need to be met:
1, annual sales (business) and total assets shall not exceed a certain amount (such as 200 million yuan).
2, the number of employees does not exceed a certain number (such as 500 people)
Tax incentives for small and medium-sized high-tech enterprises
Tax incentives for small and medium-sized high-tech enterprises mainly include the following aspects:
I. Preferential enterprise income tax
1. Tax at a reduced rate of 15%: According to the second paragraph of Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC), high-tech enterprises that need key state support may be taxed at a reduced rate of 15%. This preferential policy reduces the tax burden of enterprises and promotes their innovative development.
2.R&D expenses plus deduction: enterprises can confirm R&D expenses and enjoy income tax plus deduction. This means that when calculating taxable income, enterprises can add and deduct R&D expenses according to regulations, thus reducing the tax amount.
Second, other tax incentives.
1. Exemption from technology transfer income: in a tax year, the part of technology transfer income of resident enterprises that does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half. This policy encourages enterprises to carry out technological innovation and transformation of results.
2. Accelerated depreciation of fixed assets: High-tech enterprises can enjoy preferential tax on accelerated depreciation of fixed assets, which is beneficial for enterprises to update equipment and improve production efficiency.
Third, local preferential policies.
In addition to tax incentives at the national level, various localities have also introduced different local policy preferences according to actual conditions. For example, Suzhou Industrial Park gives a one-time reward of 654.38+10,000 yuan to enterprises recognized by high-tech enterprises; For the national high-tech enterprises registered and recognized in Shenzhen, after enjoying the relevant preferential tax policies of the state, they will also pay 50% of Shenzhen's local financial resources according to their corporate income tax and give R&D assistance.