It is very favorable for enterprises to declare high-tech enterprises, but for small and micro enterprises that have not been established for a long time, it seems out of reach to declare high prices. Actually, it's not. What conditions do you need to meet to declare a high-tech enterprise?
1, the enterprise must be registered for more than one year when applying for accreditation;
2. The enterprise obtains the ownership of the intellectual property rights that support the core technology of its main products (services) through independent research and development, transfer, donation and merger.
3. The technology whose main products (services) play a core supporting role belongs to the scope of "high-tech fields supported by the state";
4. The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the enterprise to the total number of employees in that year shall not be less than10%;
5. In order to acquire new scientific and technological knowledge (excluding humanities and social sciences), enterprises creatively apply new scientific and technological knowledge, or substantially improve technology and products (services), and constantly carry out research and development activities. The proportion of the total research and development expenses in the last three fiscal years (if the actual operating period is less than three years, it is calculated according to the actual operating time) to the total sales revenue in the same period meets the following requirements:
The proportion of enterprises with sales income of less than 50 million yuan (inclusive) in the latest year is not less than 5%;
The proportion of enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) in the latest year is not less than 4%;
The proportion of enterprises with sales income of more than 200 million yuan in the previous year is not less than 3%.
Among them, the total R&D expenses incurred by enterprises in China account for no less than 60% of the total R&D expenses;
6, nearly a year of high-tech products (services) income accounted for the proportion of the total income of enterprises in the same period of not less than 60%;
7, enterprise R&D organization and management level, scientific and technological achievements transformation ability, the number of independent intellectual property rights, sales and total assets growth and other indicators in line with the "high-tech enterprises identified management guide" (formulated separately) requirements.
8 enterprises to apply for confirmation within one year before the occurrence of major safety, major quality accidents or serious environmental violations.
The total score of high-grade enterprises is 100, and 70 points or above (excluding 70 points) are regarded as qualified.
How do newly established small and micro enterprises become high-tech enterprises in a short time?
It can be divided into the following preparation stages:
First year
R&D
Establish five R&D projects (project certificate, project plan and project budget);
Core intellectual property rights (apply for Class I patent 1-2 or Class 6-7 patent)
financial affairs
Set up auxiliary accounts for R&D projects, and collect R&D expenses by project;
taxation
High-quality products account for more than 70% of total revenue, subject to billing items.
Second year
R&D
Establish five R&D projects (project certificate, project plan and project budget);
Core intellectual property rights (grant category I patents 1-2 or 6-7, apply for category I patents 1-2 or 6-7).
financial affairs
Set up auxiliary accounts for R&D projects, and collect R&D expenses by project;
In the previous year, R&D expenses were added and deducted.
taxation
High-quality products account for more than 70% of total revenue, subject to billing items;
Sales revenue increased by more than 35%.
Declaration preparation period
audit
Cooperate with qualified audit institutions;
Financial audit report +R&D expense audit report+last year's high-quality income audit report (the data is consistent with the annual tax return)
intellectual property
Ensure the number of authorized intellectual property rights;
Provide proof of payment of annual fee for invention patent and proof of acquisition method.
Third party organization
Cooperate with standardized third-party reporting institutions and provide relevant materials with special personnel.
Statement of declaration conditions
1. Registration time:
If intellectual property rights are obtained through independent research and development, the application time shall be considered, at least 2 years;
2. Intellectual property rights:
Class I intellectual property rights include invention patents; New plant varieties; National new crop varieties; National new drugs; National first-class protected varieties of traditional Chinese medicine; Exclusive right of integrated circuit layout design.
Class intellectual property rights include utility model patents; Design patent; Software copyright;
3. Technical field:
Electronic information technology in eight fields; Biology and new medical technology; Aerospace technology; New material technology; High-tech service industry; New energy and energy-saving technologies; Resources and environmental technology; High-tech transformation of traditional industries;
3, scientific and technical personnel:
Working in the enterprise for more than 183 days throughout the year, including those who directly engage in and manage R&D activities and provide direct services for R&D activities;
4.R&D expenses:
The proportion of domestic R&D expenses is not less than 60%, and 80% of outsourced R&D expenses are included in the R&D expenses of the entrusting party;
5. Quality income:
High-quality products can be products or services certified by high-quality products, or products or technologies related to core technologies, especially those supported by intellectual property rights.
In fact, compared with large and medium-sized enterprises, start-up small and micro enterprises are easier to declare high standards, because they can operate according to high standards from the beginning of the company. Small and micro enterprises are small in scale, technicians are sure to meet the proportion, and research and development expenses account for a high proportion in the initial stage, so this declaration requirement is also easy to meet.
The difficulty lies in intellectual property rights. It takes a long time for an invention patent to be declared and authorized. Therefore, it is best to choose an achievement related to the core technology for patent application shortly after the establishment of the company. If it is too difficult to obtain a class of patents, you can consider obtaining a class of patents as soon as possible.