Detailed Implementation Rules for the Recognition and Management of High-tech Enterprises in Fujian Province (Trial)
Chapter 1 General Provisions
Article 1 is to standardize the management of the recognition and management of high-tech enterprises in our province , to ensure that the identification and management of high-tech enterprises follows the principles of "prominent enterprise entities, encouraging technological innovation, implementing dynamic management, and adhering to fairness and justice", in accordance with the "Measures for the Management of High-tech Enterprise Identification" promulgated by the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation ( These implementation rules are specially formulated in accordance with the provisions of the "Recognition Methods" (hereinafter referred to as the "Recognition Methods") and the "Guidelines for the Management of High-tech Enterprise Recognition" (hereinafter referred to as the "Work Guidelines") and based on the actual conditions of our province.
Article 2 The high-tech enterprises referred to in these implementation rules refer to: the current "high-tech fields supported by the state" promulgated by the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation (hereinafter referred to as "Key "Field"), continue to carry out research and development and transformation of technological achievements, form the core independent intellectual property rights of the enterprise, and carry out business activities on this basis, and have been registered in Fujian Province (excluding cities under separate state planning, the same below) for more than one year Residential enterprises.
Article 3: High-tech enterprises recognized in accordance with the "Recognition Methods" and "Work Guidelines" and in conjunction with these Implementation Rules are the "Enterprise Income Tax Law of the People's Republic of China" (hereinafter referred to as "Enterprise Income Tax Law") "High-tech enterprises that need key support from the state" as mentioned in paragraph 2 of Article 28 of the Income Tax Law "High-tech enterprises that need key support from the state shall be levied a corporate income tax at a reduced rate of 15%" may be exempted from taxation in accordance with the "Enterprise Apply for preferential tax policies in accordance with the Income Tax Law and its Implementing Regulations and other relevant provisions.
Article 4 The provincial science and technology, finance, national tax, and local tax administrative departments shall form a provincial high-tech enterprise identification and management leading group (hereinafter referred to as the "leading group"), and accept the national high-tech enterprise identification and management leading group Guidance and supervision, responsible for the identification and management of high-tech enterprises in our province. Its main responsibilities are:
(1) Formulate implementation details and related regulations for the recognition and management of high-tech enterprises in our province.
(2) Responsible for the identification (review) of high-tech enterprises in our province and confirm the qualifications of high-tech enterprises.
(3) Coordinate and solve major issues in the identification of high-tech enterprises in our province and the implementation of related policies.
(4) Review the work report on the identification management and policy implementation of high-tech enterprises in our province.
Under the Article 5 leading group, there is the Provincial High-tech Enterprise Recognition Management Leading Group Office (hereinafter referred to as the "Office"), which is responsible for handling the daily work of high-tech enterprise recognition. The office is located in the Provincial Department of Science and Technology and is composed of relevant personnel from the administrative departments of science and technology, finance, national taxation, local taxation, development and reform, economy and trade, foreign trade and foreign trade, and information industry. Its main responsibilities:
(1) Responsible for accepting applications and review requirements for high-tech enterprise recognition (reexamination) in our province, and organizing expert reviews and review investigations for high-tech enterprise recognition (reexamination).
(2) Responsible for the establishment and maintenance of the expert database for the identification of high-tech enterprises in our province. According to the conditions and requirements for experts stipulated in the "Work Guidelines", research-oriented and application-oriented senior technical talents engaged in technologies related to the "Key Areas" are selected from universities, scientific research institutes, industry management departments and enterprises, and an expert database is established. Experts who will participate in the identification of high-tech enterprises will be reported to the Office of the National High-tech Enterprise Identification and Management Leading Group for record with the consent of the leading group.
(3) Guide and supervise intermediaries to participate in the special audit work for high-tech enterprise identification, record the violations that occur during the identification process and the intermediaries and relevant personnel, and provide corresponding measures in accordance with the provisions of the "Work Guidelines" deal with.
(4) Responsible for organizing the promotion, training and other matters of the province's high-tech enterprise certification (review) management work.
Chapter 2 Recognition Conditions
Article 6 The recognition of high-tech enterprises must meet the following conditions at the same time:
(1) Enterprises registered in Fujian Province, In the past three years, through independent research and development, transfers, donations, mergers and acquisitions, etc., or through exclusive licensing for more than 5 years, it has independent intellectual property rights for the core technologies of its main products (services);
( 2) The products (services) fall within the scope stipulated in the "High-tech Fields with Key National Support";
(3) Scientific and technological personnel with a college degree or above account for more than 30% of the total number of employees of the enterprise that year, among which R&D Personnel account for more than 10% of the total number of employees of the enterprise that year;
(4) In order to obtain new knowledge in science and technology (excluding humanities and social sciences), the enterprise creatively uses new knowledge in science and technology, or substantially improves technology, products (services), and the proportion of total research and development expenses in the past three fiscal years to total sales revenue meets the following requirements:
1. Sales revenue in the past year is less than 50 million For enterprises with sales revenue of RMB 50 million to RMB 200 million, the proportion shall not be less than 6%;
2. For enterprises with sales revenue of RMB 50 million to RMB 200 million 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 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. If the enterprise was registered and established for less than three years, the calculation shall be based on the actual operating years;
(5) The sum of high-tech products (services) and its technical income accounts for more than 60% of the enterprise's total income for the year;
(6) Four indicators including the level of enterprise research and development organization and management, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, and the growth of sales and total assets are calculated in accordance with the requirements of the "Work Guidelines", and the weighted score must reach 70 points and above (excluding 70 points).
Chapter 3 Recognition Procedures
Article 7 The recognition of high-tech enterprises includes enterprise application, material review, expert review, review and recognition, publicity and certificate issuance.
Article 8 Enterprise Application
(1) If the enterprise conducts self-evaluation in accordance with Article 6 of these Implementation Rules and is deemed to meet the certification conditions, it shall log in to the "High-tech Enterprise Certification Management Work Network" " (hereinafter referred to as the "Management Work Network", website: www.innocom.gov.cn) registration;
(2) The enterprise selects an intermediary agency that meets the requirements of the "Work Guidelines" to conduct research on the enterprise Conduct special audits on development expenses and other contents;
(3) When an enterprise submits an application for certification, it shall submit the following materials to the local district or city science and technology bureau.
1. Application form for recognition of high-tech enterprise;
2. Copy of business license and tax registration certificate (copy);
3. After meeting the conditions Special audit report on the research and development expenses of the enterprise in the past three fiscal years (actual operating years if the actual age is less than three years) and the income of high-tech products (services) in the past fiscal year certified by an intermediary agency;
4 , the company's financial statements for the past three fiscal years certified by a qualified intermediary agency (including balance sheet, profit and profit distribution statement, cash flow statement, if the actual years are less than three years, the actual operating years will be used);
5. Materials proving technological innovation activities:
Intellectual property certificates, including invention patents, utility model patents, and designs that do not simply change product patterns and shapes (mainly refers to: the use of science and engineering technology methods, designs obtained through the research and development process), computer software copyright registration certificates, exclusive rights to integrated circuit layout designs, new plant varieties; exclusive license agreements; production approval documents; new product or new technology certification materials (or provincial Novelty search report issued by a qualified novelty search unit at or above the provincial level); product quality inspection report; certificate of undertaking scientific and technological projects at or above the provincial level; certificate of environmental protection compliance; and other relevant certification materials.
6. An explanation of the number of employees, academic structure, and the proportion of R&D personnel to employees in the enterprise, and attach relevant certification materials.
Article 9 Verification of Application Materials
Each district or city science and technology bureau will check the completeness of the enterprise’s application materials, issue verification opinions and summarize them to the office; Enterprises are notified to submit application materials from the "Management Work Network" as required; enterprises with incomplete materials should be notified once and informed to supplement the materials before the application deadline.
The office organizes a formal review of the enterprise application materials submitted by the science and technology bureaus of each districted city. Those that pass the formal review will enter the expert review, and those that fail the formal review will be returned to the districted city science and technology bureau. Within 10 working days Supplementary material within. The office will conduct a formal review of the supplementary materials again. Those that do not meet the requirements will be returned to the reporting company to complete the materials before submitting in the next batch.
Article 10: In principle, the identification of high-tech enterprises shall be conducted in four batches each year. The last days of January, April, July, and October each year are the deadlines for the office to accept each batch of recommended application materials from the District Municipal Science and Technology Bureau. According to the enterprise's declaration status, the frequency of recognition can be increased with the consent of the leading group.
Article 11 Expert Review
Based on the enterprise’s application materials, the office will select no less than 5 relevant experts from the expert database according to technical fields for review. In accordance with the principle of independence and impartiality, experts review whether the R&D projects declared by the enterprise meet the requirements of the "Recognition Methods" and "Work Guidelines", evaluate the enterprise's R&D activities, core independent intellectual property rights and main business, and fill in the "High-tech" Technology Enterprise Recognition Expert Evaluation Form" and "High-tech Enterprise Recognition Expert Group Comprehensive Evaluation Form" provide advisory opinions to the leading group.
Article 12 Review and Identification
The office will review the expert review results and the special audit report provided by the intermediary agency. If the review meets the conditions for high-tech enterprise recognition, it will provide review opinions. Report to the leading group for approval to determine the public list of high-tech enterprises; if there is any objection to the expert review results or special audit report, member units will jointly conduct on-site investigation and verification, and report the investigation and verification results and audit opinions to the leading group for approval.
Article 13 Publication and issuance of certificates
Recognized high-tech enterprises will be publicized on the "Management Work Network" for 15 working days. Enterprises that have no objections after being announced will be filled in by the office and submitted to the Office of the National High-tech Enterprise Recognition and Management Leading Group for filing. The recognition results will be announced on the "Management Work Network" and issued by the leading group with the provincial science and technology and finance stamps. , "High-tech Enterprise Certificate" with the official seal of the national taxation and local taxation departments.
For enterprises that have objections to the public announcement, the office will organize an investigation and verification, and the investigation results and handling suggestions will be reported to the leading group for decision.
Article 14 The high-tech enterprise qualification is valid for three years from the date of issuance of the certificate.
Chapter 4 Review, Change and Cancellation
Article 15 When the high-tech enterprise certificate expires, the awarded unit may submit a review application. If no review application is submitted or the review fails, , its high-tech enterprise qualification will automatically expire upon expiration. There are four batches of centralized reviews every year. The acceptance and recommendation procedures for review application materials shall be implemented in accordance with Article 8 of these Implementation Rules. The acceptance time of review application materials shall be in accordance with Article 10 of these Implementation Rules.
Article 16 High-tech enterprise review application materials include:
1. Application form for recognition of high-tech enterprise;
2. Copy of business license, tax Registration certificate (copy);
3. Reports on research and development and other technological innovation activities in the past three fiscal years;
4. Enterprises certified by qualified intermediaries in the past three fiscal years; Special audit report on research and development expenses for three fiscal years and high-tech product (service) income for the past fiscal year;
5. Financial statements of the enterprise for the past three fiscal years certified by a qualified intermediary agency ( Including balance sheet, profit and profit distribution statement, cash flow statement).
Article 17 During the review, the review will focus on Article 6 (4) of these Implementing Rules. The office will publicize and file qualified enterprises in accordance with Article 13 of these Implementation Rules, and the leading group will issue a "High-tech Enterprise Certificate"; for enterprises with doubts about the application materials, relevant departments will be organized to go to the site to verify the original materials. It will then be reported to the leadership group for review and approval.
Article 18 The high-tech enterprise qualification that has passed the review will be valid for three years from the date of issuance of the "High-tech Enterprise Certificate".
After the expiration of the validity period of the reexamination, the enterprise's high-tech enterprise qualification needs to be re-certified, and the application will be processed as the initial application.
Article 19 If there are major changes in the business operations and production technology activities of high-tech enterprises (such as mergers and acquisitions, reorganization, transfer of business, etc.), they should report to the office through the districted city science and technology bureau within 15 days; changes If the enterprise later fails to meet the conditions stipulated in these Measures, its high-tech enterprise qualification will be terminated from that year upon review and approval by the leading group; if it needs to be re-identified, it shall be handled in accordance with Articles 8 to 13 of these Implementation Rules.
Article 20 If a high-tech enterprise needs to change its name, address, etc., it must provide a valid approval copy from the administrative department of industry and commerce or foreign economic and trade, and report it to the leading group after verification by the science and technology bureau of the districted city. After confirmation, publicity and filing, the certification certificate will be re-issued, and the certificate number and validity period will remain unchanged.
Article 21 If a recognized high-tech enterprise has any of the following circumstances, after the leading group office convenes the relevant business departments for deliberation, it will be reported to the leading group for review and approval, and its qualifications will be cancelled:
(1) Providing false information during the application process, causing adverse effects;
(2) Engaging in tax theft, fraud, etc. and being punished;
(3) Major safety and quality accidents occur;
(4) There are environmental and other violations of laws and regulations and are punished by relevant departments.
For enterprises whose high-tech enterprise qualifications have been cancelled, their applications for high-tech enterprise recognition will no longer be accepted within 5 years.
Chapter 5 Application for Enjoying Preferential Tax Policies
Article 22: Qualified high-tech enterprises recognized (reviewed) shall be subject to the Enterprise Income Tax Law starting from the year of recognition (reviewed). In accordance with relevant provisions such as its "Implementation Regulations", "Tax Collection and Management Law of the People's Republic of China", "Implementation Rules of the Tax Collection and Management Law of the People's Republic of China" and other relevant provisions, apply to the competent tax authorities to enjoy preferential tax policies.
Article 23: High-tech enterprises that enjoy tax reductions and exemptions shall report to the competent tax authorities within 15 days from the date of change if the conditions for tax reductions or exemptions change; if they no longer meet the conditions If there are conditions for tax reduction or exemption, tax obligations shall be fulfilled in accordance with the law.
Article 24: In the process of implementing preferential tax policies, the competent tax authorities find that an enterprise does not qualify as a high-tech enterprise, the competent tax authorities shall report it to the provincial tax authorities for review. After review, it is deemed that the enterprise does not qualify as a high-tech enterprise. Those with high-tech enterprise qualifications shall be submitted to the leading group for review. During the review period, the enterprise's enjoyment of tax reductions and exemptions may be suspended. According to the review results, if the enterprise still meets the conditions of high-tech enterprises, it should resume enjoying tax reduction and exemption according to the original approval time.
Chapter 6 Accounting of Research and Development Expenses
Article 25 R&D expenses shall be collected by year and project. The confirmation of R&D projects and the accounting of R&D expenses are in accordance with the relevant provisions of the "Work Guidelines".
In accordance with the requirements of the "High-tech Enterprise Certification Application", the enterprise truthfully provides the intermediary agency with "Enterprise Research and Development Projects" and "Enterprise Annual Research and Development Cost Structure Detailed List" by project by year and relevant certificates Materials and original documents.
The intermediary agency conducts a special audit and issues a special audit report based on the relevant certification materials, original vouchers and financial statements provided by the enterprise, and issues assurance opinions on the "Enterprise Annual Research and Development Expense Structure Detailed Schedule".
Article 26: Intermediaries that are deemed to meet the requirements of the "Work Guidelines" after self-evaluation can provide relevant certification materials to the office, and after verification, their list will be published on the relevant website.
Intermediaries accept the entrustment of enterprises and should provide services to the reporting enterprises in a timely, accurate, high-quality and efficient manner, and objectively and fairly evaluate the enterprises' research and development expenses and high-tech expenses in accordance with the "Recognition Methods" and "Work Guidelines" Conduct special audits on product (service) income and issue audit reports based on the facts. If anyone is found to have committed fraud or other acts, his or her qualification to participate in the special audit for high-tech enterprise certification will be revoked and an announcement will be made on the "Management Work Network".
Chapter 7 Supplementary Provisions
Article 27 Matters not covered in these implementation rules shall be governed by the "High-tech Enterprise Recognition Management Measures" and the "High-tech Enterprise Recognition Management Guidelines".
Article 28 These implementation rules shall be interpreted by the Provincial High-tech Enterprise Recognition and Management Leading Group.
Article 29 These Implementing Rules shall come into effect on the date of promulgation.