Tax preferential policies, reporting time, conditions and preferences for applying for recognition of national high-tech enterprises:
Overview of the identification of national high-tech enterprises;
National high-tech enterprises are also called national high-tech enterprises. According to the Administrative Measures for the Identification of High-tech Enterprises, national high-tech enterprises refer to resident enterprises that have been registered in China (excluding Hong Kong, Macao and Taiwan) for more than 1 year and formed core independent intellectual property rights through continuous research and development and transformation of technological achievements in high-tech fields supported by the state. Technology-based growth enterprises in Shenzhen can also apply for the recognition of high-tech enterprises in Shenzhen. Enterprises applying for national high-tech enterprise certification or Shenzhen high-tech enterprise certification for more than three years may apply for high-tech evaluation.
Conditions for applying for the accreditation of national high-tech enterprises:
(1) Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights over the core technologies of their main products (services) through independent research and development, transfer, donation, merger and acquisition in recent three years, or through exclusive licenses for more than five years, and meet one of the following quantitative requirements: a. More than two inventions or new plant varieties; B, more than 7 kinds of utility models; C. There are at least seven patents for design that do not simply change the pattern and shape of the product (mainly referring to the design obtained by research and development using scientific and engineering methods) or software copyrights or exclusive rights for layout design of integrated circuits;
(two) products (services) belong to the scope of "high-tech fields supported by the state";
(3) Scientific and technical personnel with college degree or above accounted for more than 30% of the total employees of the enterprise in that year, among which R&D personnel accounted for more than 10% of the total employees of the enterprise in that year;
(4) Enterprises continue to carry out research and development activities in order to acquire new scientific and technological knowledge (except humanities and social sciences), creatively apply new scientific and technological knowledge, or substantially improve technology and products (services), and the proportion of total research and development expenses to total sales revenue in the last three fiscal years meets the following requirements:
1, and the proportion of enterprises with sales income less than 50 million yuan in the last year is not less than 6%;
2. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan in the last year shall not be less than 4%;
3. The proportion of enterprises with sales income of more than 200 million yuan in the previous year shall not be less than 3%.
Among them, the total R&D expenses incurred by enterprises in China are not less than 60% of the total R&D expenses. If the enterprise has been registered for less than three years, it shall be calculated according to the actual operating years; R&D expenses accounting scope: (1) personnel services; (2) Direct investment; (3) Depreciation expenses and long-term deferred expenses; (4) design cost; (5) Equipment debugging fee; (6) Amortization of intangible assets; (7) Other expenses (other expenses shall not exceed10% of the total R&D expenses); (8) Entrusting external R&D expenses (Entrusting development expenses can only be counted as 80%).
(five) the income of high-tech products (services) accounted for more than 60% of the total income of the enterprise in that year (special audit reports of 87 qualified accounting firms must be provided);
(6) The indicators such as the level of R&D organization and management, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, the sales volume and the growth of total assets of enterprises meet the requirements of the Management Guidelines for the Identification of High-tech Enterprises (formulated separately).
Apply for preferential tax policies for national high-tech enterprises:
(1) Preferential income tax rate. High-tech enterprises enjoy the preferential income tax rate of 15%, which is equivalent to a reduction of 40% on the basis of the original 25%.
(2) "two exemptions and three reductions". Within the scope of the former Shenzhen Special Economic Zone, enterprises established after June 5438+1 October1in 2008 shall be exempted from enterprise income tax from the first year to the second year, and enterprise income tax shall be levied at the statutory tax rate of 25% in the third year to the fifth year.
(3) talent housing and housing subsidies. High-tech enterprises can recommend their Shenzhen high-level talents 1 person to apply for housing subsidies every two years. The subsidy standard is: according to the average price of commercial housing in Shenzhen last year, regardless of the size, Longhua New District is 80W( 100% supporting), Baoan District is 48W(20% supporting), Guangming New District is 55W (the annual subsidy in the district is 3W), and all other areas are 40W.
(4) Income from qualified technology transfer of high-tech enterprises shall be exempted from or reduced from enterprise income tax. In a tax year, the part of the technology transfer income of resident enterprises that does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
(V) Accelerated depreciation of fixed assets of high-tech enterprises. Fixed assets that allow accelerated depreciation include: 1. Due to technological progress, fixed assets with faster product upgrading; 2. Fixed assets are in a state of strong vibration and high corrosion all the year round. If the depreciation period is shortened, the minimum depreciation period shall not be less than 60% of the depreciation period stipulated in Article 60 of these regulations; If the accelerated depreciation method is adopted, the double declining balance method or the sum of years method can be adopted.
(6) R&D expenses plus deduction. If the R&D expenses incurred by enterprises for developing new technologies, new products and new processes are not included in the current profits and losses, 50% of the R&D expenses will be deducted on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets.
(7) After obtaining the national high-tech enterprise certificate, you can enjoy the corresponding subsidies in each district, such as: 200,000 in Longhua New District, 6,543,800+in Baoan, Luohu and Pingshan.
(8) High-tech enterprises that enter the share agency system in the High-tech Zone to make share quotation transfer will be given a maximum subsidy of 6,543,800 yuan+0.8 million yuan.
(9) The recognition of high-tech enterprises is a necessary condition for the listing of the New Third Board, and priority is given to the approval of the listing of shares of joint-stock high-tech enterprises that meet the listing conditions.
(ten) the identification of high-tech enterprises is one of the necessary conditions for applying for relevant funds from governments at all levels.
(eleven) high-tech enterprises can give priority to the approval of office and industrial land.
(12) Shenzhen allocates 20% of the total bond issuance each year to high-tech enterprises that meet the issuance conditions.
(XIII) In 2008-2020, Shenzhen will build 5-6 million square meters of innovative industrial buildings to support the development of high-tech industries.
(14) The identification of high-tech enterprises will effectively improve the management level of scientific research and development, attach importance to scientific research and development, enhance the core competitiveness of enterprises, provide strong qualifications for enterprises to participate in market competition, and greatly enhance the brand image of enterprises, which will be of great help to both advertising and product bidding projects.
(15) High-tech enterprise is a rare national qualification certification for any enterprise and an indispensable hard signboard for enterprises relying on science and technology. Its brand influence is second only to China famous brand products, China well-known trademarks and national inspection-free products.
Matters needing attention in applying for the accreditation of national high-tech enterprises:
Applying for the accreditation of national high-tech enterprises requires 6 months' counseling and data preparation in advance. Enterprises that need to apply for the accreditation of the first batch of national high-tech enterprises in 20 15, please contact us as soon as possible, so as to make timely application preparation.
Application process of national high-tech enterprise accreditation:
National High-tech Enterprise Accreditation Scoring Standard:
1, 30 points for core independent intellectual property rights.
The number of core independent intellectual property rights (excluding trademarks) owned by enterprises, such as patents, software copyrights, exclusive rights of integrated circuit layout design, and new plant varieties. [description]
1. Experts should judge whether the core independent intellectual property rights declared by enterprises meet the requirements of the work guide.
2. Only one application and registration of the same intellectual property right at home and abroad is recorded.
3. If the creator of intellectual property rights is separated from the owner of intellectual property rights, the quantity of intellectual property rights can be calculated separately.
4. The patent shall be subject to the authorization certificate.
5. Enterprises without core independent intellectual property rights cannot be recognized as high-tech enterprises.
Note: To get 30 points, you must have 7 software copyright registration certificates or 7 design patents or 2 invention patents or 7 utility model patents.
2, the transformation ability of scientific and technological achievements 30 points
In the last three years, the transformation of scientific and technological achievements needs more than four items every year. [description]
1. The application for the same scientific and technological achievement (patent, copyright, technology license, registered software copyright, integrated circuit layout design) at home and abroad is only recorded as one.
2. A formal technical contract shall be signed for the purchase and sale of technical achievements.
3. This kind of evaluation can be included in the technical know-how, but not the less valuable ones. Evaluate the value of technical know-how from the performance of product or process improvement (the enterprise may not disclose the specific content).
4. The basis for judging the transformation of technological achievements is that enterprises use technological achievements to form products, services, samples and prototypes.
5. The criteria that Shenzhen has mastered are: one achievement is transformed into several products, and the number of transformed achievements is calculated according to the number of transformed products; If multiple scientific and technological achievements are applied in a product, the number of transformation achievements shall be calculated according to the number of applied scientific and technological achievements.
6. In the process of expert evaluation in Shenzhen, the first thing to look at is whether the types of high-tech products (services) meet the standards; If the number of high-tech products (services) is less than 12, look at the R&D project; If the number of R&D projects is still less than 12, it depends on the number of intellectual property rights owned by the enterprise.
Note: If you want to score 30 points, you must have 12 technology development contract, 12 technical service contract or 12 sales contract (for different products).
3, R&D organization and management level of 20 points.
(1) has made a report on the establishment of R&D projects; (2)R&D investment accounting system has been established; (3) R&D activities in cooperation with Industry-University-Research; (4) Having R&D institutions and corresponding facilities and equipment; (5) Establish the performance appraisal and reward system for R&D personnel.
Note: Only when all the above five items are completed can you get 20 points.
4. The growth index is 20 points
This indicator is an evaluation of the growth rate of total assets and sales reflecting the business performance of the enterprise (each accounting for 10). The specific calculation method is as follows:
Total assets growth rate = 1/2 (total assets in the second year ÷ total assets in the first year+total assets in the third year ÷ total assets in the second year)-1, if the above value is greater than 0.35, it is 10;
Sales growth rate = 1/2 (second year sales ÷ first year sales+third year sales ÷ second year sales)-1. If the above value is greater than 0.35, it is 10.
If the enterprise does not generate sales revenue or the growth index is negative in the fiscal year, it will be counted as 0; If the sales revenue in the first year is 0, it shall be calculated as 2 years; If the sales revenue in the second year is 0, it will be counted as 0.
The data on which this index is calculated should be the financial statements of enterprises certified by qualified intermediaries.
Note: Total assets and sales are increasing every year to reach the highest score of 20 points.
High-tech fields supported by the state:
One is electronic information technology; Second, biology and new medical technology; Third, space technology; Fourth, new materials and technologies; 5. High-tech service industry; 6. New energy and energy-saving technologies; Seven, resources and environmental technology; Eight, high-tech transformation of traditional industries.