High-tech enterprise recognition conditions and policies:
1. Time of establishment
Original text: When an enterprise applies for recognition, it must be registered and established for more than one year (365 calendar days) ;
Interpretation: This condition is not a problem for enterprises established for more than one year. It is mainly for new enterprises that have just been established. It is necessary to verify whether they have been established for more than 365 calendar days when applying for recognition.
II. Intellectual property rights
Original text: Through independent research and development, transfers, donations, mergers and acquisitions, etc., enterprises obtain intellectual property rights that play a core supporting role in the technology of their main products/services. Ownership of intellectual property rights;
Interpretation:
1. Acquisition methods: including independent research and development, transfer, donation, mergers and acquisitions, etc. Compared with before, more than 5 years have been cancelled. Exclusive licensing method. If the enterprise obtains it through transfer, donation, merger and acquisition, etc., the enterprise also needs to provide corresponding supporting materials.
2. Coreness: Intellectual property rights must be closely related to the research and development, testing and industrialization technology of the company's main products (services).
3. Owner: The owner of the intellectual property rights should be the reporting enterprise. When there are multiple owners of the intellectual property rights, only one owner can apply for use. When transferring the intellectual property rights, the enterprise Be sure to check whether the patent has been used by other companies to apply for patents.
4. Intellectual property classification:
Class I intellectual property: invention patents (including national defense patents), new plant varieties, national crop varieties, national new drugs, national first-level traditional Chinese medicine protection Variety, exclusive rights to integrated circuit layout design, etc.;
Class II intellectual property rights: utility model patents, design patents, software copyrights, etc. (excluding trademarks);
Reminder: Enterprises are encouraged to declare and transfer Class I intellectual property rights, and when transferring, be sure to verify whether the patent has been used by other companies to apply for high-tech patents.
3. Technology fields
Original text: Technologies that play a core supporting role in an enterprise's main products (services) fall within the scope of the "High-tech Fields Supported by the State".;
p>Interpretation: It must be the core technology applied in the company's main products, not just the products that fall within the scope of the "high-tech fields supported by the state". The field requirements in high-tech certification or high-tech enterprise certification are veto items. During the review process, if it is found that the core technology of the company's products does not meet the field requirements, it will not participate in the review directly.
IV. Scientific and technological personnel
Original text: The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities in an enterprise to the total number of employees of the enterprise in that year shall not be less than 10;
Interpretation:
1. Scientific and technological personnel refer to personnel who can directly engage in research and development and related technological innovation activities, as well as personnel who specialize in the management of the above activities and directly provide technical services, including part-time temporary employees.
2. The "Guidelines for the Management of Identification of High-tech Enterprises" clearly state that employees can be identified by whether the enterprise has signed a labor contract or paid social security. However, due to the possibility of illegal activities such as forging labor contracts, social security The certificate will become the main basis for the competent authorities to verify the status of personnel, and friends from various enterprises are requested to pay social security for their employees in accordance with the law.
5. Research and development expenses
Original text: The total research and development expenses of the enterprise in the past three fiscal years (the actual operating period is less than three years, calculated based on the actual operating time, the same below) accounted for the same period The proportion of total sales revenue meets the following requirements:
(1) For enterprises with sales revenue less than 50 million yuan (inclusive) in the most recent year, the proportion shall not be less than 5;
(2) For enterprises with sales revenue of 50 million yuan to 200 million yuan (inclusive) in the most recent year, the proportion shall not be less than 4;
(3) For enterprises with sales revenue of more than 200 million yuan in the most recent year, the proportion shall not be less than 4 Less than 3;
Among them, the total research and development expenses incurred by the enterprise in China account for no less than 60% of the total research and development expenses.
Interpretation:
1. Sales income = main business income and other business income (main business income and other business income are calculated according to the caliber of the annual corporate income tax return).
2. Definition of R&D expenses: Continuous activities with clear goals for the purpose of obtaining new scientific and technological knowledge, creatively applying new scientific and technological knowledge, or substantively improving technology, products (services), and processes. Various expenses incurred.
3. R&D expense accounting: Select the main set of accounts to only calculate the total amount of R&D expenses. By setting up an additional auxiliary account, detailed accounting can be performed directly in the main set of accounts.
4. Specific subjects of R&D expenses: personnel labor, direct investment, depreciation expenses and long-term prepaid expenses, amortization of intangible assets, design expenses, equipment commissioning expenses and testing expenses, commissioned external research and development expenses and others cost.
5. The audit report of R&D expense data, corporate financial accounts, and tax system data must be consistent. Otherwise, you may face problems such as failure to pass the review and rejection by local authorities.
6. High-tech income
Original text: The proportion of income from high-tech products (services) in the past year to the company’s total income in the same period is not less than 60%;
Interpretation :
1. Recent year: refers to the fiscal year before the year in which the enterprise declares high-tech status. If you apply for a high-tech enterprise in 2021, the income from high-tech products in 2020 will be assessed;
2. Main product income: refers to the income from high-tech products (services), and the sum of the income is in the enterprise's high-tech products in the same period Product (service) income exceeds 50% of the product (service) income, and the main products must have core intellectual property rights corresponding to them.
3. The core technologies of high-tech products should comply with the high-tech fields supported by the state. The work guidelines stipulate that every high-tech product must be supported by core independent intellectual property rights.
7. Innovation Capability
Original text: The evaluation of enterprise innovation capabilities should meet corresponding requirements;
Interpretation: Enterprise innovation capabilities mainly include intellectual property rights, scientific and technological achievement transformation capabilities, and research and development organizations. Four indicators including management level and enterprise growth are evaluated.
8. Safety, Quality, and Environment
Original text: The enterprise shall apply for certification that no major safety or major quality accidents or serious environmental violations occurred within the year before the enterprise applied for certification.
Interpretation:
1. "Within one year before application for recognition" refers to the 365 days before application (including the year of declaration).
2. "Major safety, major quality accidents or serious environmental violations" should be determined based on the handling opinions of relevant laws and regulations.
3. Enterprises must not only pay attention to corporate efficiency, but also focus on production safety and product quality. Otherwise, they will also face the cancellation of high-tech enterprise qualifications and will not be allowed to reapply within five years.