The criteria for identifying scientific and technological innovative enterprises usually involve the following aspects:
1. R&D investment requirements
Enterprises need to continuously invest in R&D to ensure the continuous technological innovation. Specifically, the proportion of R&D funds invested by an enterprise should reach a certain standard, which usually requires not less than a certain percentage of the enterprise's sales, such as 5% or more. In addition, the proportion of R&D personnel in all employees of the enterprise should reach a certain standard, usually not less than 1%.
II. Requirements for technological innovation
1. Independent R&D capability: An enterprise should have certain independent R&D capability, be able to independently carry out scientific research projects and achieve certain technological achievements. This usually shows that enterprises have a certain number of independent intellectual property rights such as invention patents, utility model patents or software copyrights.
2. Transformation of technological achievements: The technological achievements developed by enterprises should be able to be smoothly transformed into products or services with market competitiveness, which shows that enterprises should not only have the ability of technological research and development, but also have the ability to commercialize technological achievements.
III. Requirements for Senior Talents and Team Building
Enterprises should have a team of senior talents with high quality and professional ability, including R&D personnel and technical backbones with relevant scientific research background and experience. At the same time, enterprises should also pay attention to the technical training of employees and the renewal of professional knowledge in order to establish a sound talent training mechanism.
IV. Intellectual property protection requirements
Enterprises need to pay attention to intellectual property protection, including patent application, patent transformation and copyright application. This can not only protect the technological achievements of enterprises from infringement, but also enhance the core competitiveness of enterprises.
V. Product Market Competitiveness Requirements
An enterprise's products or services should have certain competitiveness in the market, including market share and customer satisfaction. At the same time, the products or services of enterprises should also have great development potential to meet the changes in future market demand.
Preferential tax policies for scientific and technological innovation enterprises
Preferential tax policies for scientific and technological innovation enterprises mainly include the following aspects:
1. Preferential corporate income tax
1. Deduction of taxable income for venture capital enterprises: Corporate venture capital enterprises can deduct taxable income by 7% of their investment. The legal person partner of a partnership venture capital enterprise can also deduct the taxable income according to 7% of the investment amount when investing in a start-up high-tech enterprise or a small and medium-sized high-tech enterprise.
2. R&D expenses plus deduction: R&D expenses of enterprises can enjoy preferential policies of plus deduction.
3. One-time pre-tax deduction of equipment and appliances: Under certain conditions, equipment and appliances purchased by scientific and technological innovation enterprises can be deducted at one time before tax.
4. Technology transfer income reduction and exemption: resident enterprises can enjoy enterprise income tax reduction and exemption.
5. High-tech enterprises are taxed at a reduced rate of 15%: Technological innovation enterprises recognized as high-tech enterprises can enjoy a preferential corporate income tax rate of 15%.
II. Personal income tax concessions
1. Deduction of taxable income by individual partners of limited partnership venture capital enterprises: 7% of the investment amount can be deducted for investment in start-up technology-based enterprises.
2. Science and technology bonuses are exempt from personal income tax: Science and technology bonuses awarded by national, provincial and ministerial level and international organizations can be exempted from personal income tax.
III. VAT concessions
1. Domestic R&D institutions and foreign R&D centers can fully refund the VAT when purchasing domestic equipment.
2. VAT on software products can be refunded immediately: for qualified software products, VAT can be refunded immediately.
IV. Other tax and fee concessions
1. Exemption from import duties and import value-added tax and consumption tax: scientific research, scientific and technological development and teaching supplies can be exempted from these taxes and fees when imported.
2. Non-profit scientific research institutions are exempt from property tax and urban land use tax for their own use: such institutions can enjoy exemption from property tax and urban land use tax.
V. Other relevant policies
The income from incubation services provided by state-level and provincial-level technology business incubators, university science parks and national record creation spaces is exempt from value-added tax, and the property tax and urban land use tax are exempted from the self-use of these institutions and the property and land provided to the incubating objects.