20 19, the application control of high-tech enterprises is stricter. How to successfully pass the high-tech certification among many enterprises applying for high-tech has become the focus of many enterprises. In practice, when a group company has several subsidiaries, it is often used to apply for high-tech by transferring patents many times during the validity period. Preferential treatment for tax reduction or exemption in specific areas: Article 57 of the Enterprise Income Tax Law of People's Republic of China (PRC). Newly-established high-tech enterprises that need key support for the development of foreign economic cooperation and technical exchanges in specific regions established according to law, as well as regions that have been stipulated to implement special policies in the above-mentioned regions, can enjoy transitional tax concessions. For high-tech enterprises (hereinafter referred to as newly-established high-tech enterprises) that need key support in the special economic zones and Shanghai Pudong New Area after 2008 10/0/,the income obtained in the special economic zones and Shanghai Pudong New Area shall be exempted from enterprise income tax from the first year to the second year, and 25% from the third year to the fifth year.
20 19 what matters should be paid attention to in the declaration of national high-tech enterprises;
The enterprise income tax is reduced or exempted by 15%, and the carry-over period of losses is extended to 10 year. After deducting R&D expenses, there are hundreds of thousands of local financial subsidies. These preferential policies have prompted many enterprises to apply for high technology. At present, there are 18 10000 high-tech enterprises.
How to declare the registration of 20 19 national high-tech enterprises
What points should be paid attention to when applying for high-tech enterprises?
Self-evaluation of enterprises before identification
How to prove that income is high-tech income?
1. Income from high-tech products (services) refers to the sum of product (services) income and technical income obtained by enterprises through R&D and related technological innovation activities. The technology that plays a core supporting role for enterprises to obtain the above benefits belongs to the scope stipulated in the technical field. The new work guide stipulates that the sales income is the sum of the main business income and other business income, and the main business income and other business income are calculated according to the annual tax return of enterprise income tax.
2. If the R&D fee can't meet the standard, the application for high-tech will be rejected.
Although the materials submitted by the enterprise include the special audit report of R&D expenses issued by the intermediary agency, the details of R&D expenses of the enterprise will also be seen during the on-site inspection. High-tech enterprises refer to the development in new fields through science and technology or scientific inventions, or the innovative management in the original fields. On the basis of defining the scope of high-tech industries, we can define the concept of high-tech enterprises from the Administrative Measures for the Identification of High-tech Enterprises revised and issued by the State 20 16. Therefore, in our country, high-tech enterprises generally refer to resident enterprises that continuously carry out research and development and technological achievements transformation within the scope of high-tech fields supported by the state, form their core independent intellectual property rights, and carry out business activities on this basis. They are knowledge-intensive and technology-intensive economic entities.
How to declare the registration of 20 19 national high-tech enterprises
How to declare registration confirmation?
If an enterprise does not set up such subjects as "R&D expenditure", "management expenses, R&D expenses" in its accounting subjects, it will not be able to prove that the R&D expenses submitted by it are real R&D expenses.
3. Annual Statistical Report of High-tech Enterprises
According to the notice of the Bureau of Statistics in recent years, most districts and counties in China need to declare their annual statistical statements in official website at the beginning of each year. In the annual report, there are data related to high-tech enterprises such as the list of R&D projects that need to be declared. For most high-tech enterprises, it is necessary to plan and sort out the required data in advance so as not to miss the declaration time.
4. High-tech enterprises must report annually.
After obtaining the qualification of high-tech enterprise, the enterprise shall submit a report on the development of intellectual property rights, scientific and technological personnel, R&D expenses and operating income of the previous year through the high-tech enterprise identification network every year within the validity period of the qualification.
Within the validity period of the same high-tech enterprise qualification, if the annual report is not submitted within the specified time for two consecutive years, the accreditation body will cancel its high-interest high-tech enterprise qualification and publicize it in official website. High-tech enterprises change their names or major changes related to the recognition conditions (such as division, merger, reorganization, business change, etc.). ), it should report to the appraisal institution within three months. 20 19 how to declare and register a national high-tech enterprise?
In addition, if a high-tech enterprise that has been recognized according to the provisions of the document is disqualified for some reason, it may not apply for high-tech again in that year.
How to declare the registration of 20 19 national high-tech enterprises
Technology enterprise certification.
According to the Measures for Handling Policy Matters of Enterprise Income Tax, if an enterprise enjoys preferential items, it shall complete the collection and collation of retained materials for future reference after final settlement. For inspection by tax authorities. National guidelines for the identification of high-tech enterprises require materials: 3. Intellectual property related materials (intellectual property certificates and certification materials reflecting the technical level and participation in standard formulation, etc.). ), proof of scientific research projects (acceptance or conclusion report is required for projects that have been accepted or concluded), and transformation of scientific and technological achievements (explain the overall situation, transformation forms and application results item by item). Research and development organization and management (in line with the specific description of the overall situation of the four indicators) and other related materials. 5. Explanatory materials of enterprise employees and scientific and technical personnel, including the number of on-the-job, part-time and temporary employees, personnel education structure, list of scientific and technical personnel and their jobs, etc. For example, the net profit of an enterprise is 1 10,000, non-high-tech enterprises need to pay 250,000 enterprise income tax, and high-tech enterprises need to pay10.5 million.
Key points of tax verification after confirmation
According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Implementation of Preferential Income Tax Policies for High-tech Enterprises, after obtaining the qualification of high-tech enterprises, enterprises should meet the following requirements every year if they want to enjoy the preferential tax rate of 15% within the validity period.
1, high-tech income
Enterprises should provide a description of "high-tech fields supported by the state", and the income from high-tech property rights (services) should not be less than.
How to declare the registration of 20 19 national high-tech enterprises
60% of the total income.
2. Scientific and technical personnel
Scientific and technical personnel shall not be less than 10% of the total number of employees in the enterprise.
3. How to prove the personnel situation of the enterprise?
Prepare the certificates of scientific and technical personnel in advance, such as: roster, job description, social security list, education certificate, etc. How to apply for 20 19 national high-tech enterprise registration certification? The Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation should establish spot checks and key inspection mechanisms, and strengthen supervision and inspection of the identification and management of high-tech enterprises in various places. Put forward rectification opinions on certification bodies with problems and make corrections within a time limit. If the problem is serious, give it to informed criticism. If it is not completed within the time limit, its registration management shall be suspended. For high-tech enterprises that have been recognized, if the relevant departments find that they do not meet the recognition conditions in the daily management process, they shall submit them to the accreditation body for review. After examination, the accreditation body shall cancel its qualification as a high-tech enterprise and notify the tax authorities to recover the tax benefits it has enjoyed since the year that does not meet the accreditation conditions. The new accounting standards stipulate: conditional capitalization method. R&D projects are divided into: research stage and development stage. -Research
4. Intellectual property requirements of high-tech enterprises
Enterprises acquire the ownership of the intellectual property rights that play the role of core technology support for their main products (services) through independent research and development, transfer, donation and merger. After examination by the accreditation body, if the enterprise meets the accreditation conditions, its high-tech enterprise qualification will remain unchanged, and if the enterprise is renamed, the accreditation certificate with the same number and validity period will be re-issued;
How to declare the registration of 20 19 national high-tech enterprises
Those who do not meet the conditions for recognition shall be disqualified from high-tech enterprises from the year of name change or condition change. 20 10: spot check by the Ministry of finance: the Ministry of finance gave centralized feedback to the Ministry of science and technology on the problems found in the spot check, and issued punishment opinions to high-tech enterprises and intermediaries that have found problems. The Ministry of Science and Technology requires the provincial and municipal high-tech accreditation management offices to re-approve the high-tech qualifications of enterprises and make a written explanation as soon as possible. Many problematic enterprises have been disqualified from high-tech enterprises. 20 10, 1 1 The Ministry of Finance organized a working group to conduct spot checks on enterprises that passed the national high-tech certification. The scope of spot checks mainly involves Beijing, Shanghai, Guangdong, Jiangsu and other provinces and cities, mainly large enterprises. Many randomly selected enterprises do not meet the high-tech standards in terms of intellectual property rights, R&D expenses and high-tech income.