First, the establishment period
Enterprises must be registered for more than one year when applying for accreditation.
Note: Enterprises must be registered for more than 365 days.
Second, intellectual property rights.
Through independent research and development, transfer, donation, mergers and acquisitions, enterprises obtain the ownership of intellectual property rights that support their main products (services) with core technology.
Note 1. The intellectual property rights involved must be authorized or approved in China and within the effective protection period of China laws. The owner of intellectual property rights shall be the applicant enterprise.
2. Enterprises without intellectual property rights cannot be recognized as high-tech enterprises.
3. In the identification of high-tech enterprises, the intellectual property rights of enterprises are classified and evaluated, among which: invention patents (including national defense patents), new plant varieties, national crop varieties, national new drugs, national first-class Chinese medicine protection varieties, and layout-design exclusive rights of integrated circuits are evaluated according to Class I; Utility model patent, design patent, software copyright, etc. (excluding trademarks) shall be assessed as Class II.
4. Intellectual property rights assessed according to Class II can only be used once when applying for high-tech enterprises.
5. During the application period of high-tech enterprises and high-tech enterprises, when there are multiple rights holders of intellectual property rights, only one right holder can use it at the time of application.
Three. Technical field
The technology that plays a core supporting role in the main products (services) of enterprises belongs to the scope stipulated in the "high-tech fields supported by the state".
Pay attention to the high-tech fields supported by the state: electronic information, biology and new medicine, aerospace, new materials, high-tech services, new energy and energy conservation, resources and environment, advanced manufacturing and automation.
Fourth, the proportion of scientific and technological personnel.
The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the enterprise is not less than 10% of the total employees of the enterprise in that year.
Note The proportion of scientific and technological personnel in an enterprise refers to the ratio of the number of scientific and technological personnel to the total number of employees.
1. Scientific and technical personnel
Refers to the personnel who are directly engaged in R&D and related technological innovation activities, and those who specialize in the management of the above activities and provide direct technical services, and the accumulated actual working time exceeds 183 days, including on-the-job, part-time and temporary employees.
2. Total number of employees
The total number of employees in the enterprise includes on-the-job, part-time and temporary workers. On-the-job personnel can be identified by whether the enterprise signs a labor contract or pays social insurance premiums; Part-time and temporary workers must work in the enterprise all year round 183 days or more.
3. Statistical methods
The total number of employees and scientific and technical personnel of the enterprise in that year is calculated according to the monthly average of the whole year.
Monthly average = (beginning of month+end of month) ÷2
Monthly average = sum of monthly average12
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.
Verb (abbreviation of verb) R&D expenditure investment
The proportion of the total research and development expenses of the enterprise 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, the same below) to the total sales revenue in the same period meets the following requirements:
1. The proportion of enterprises whose sales revenue in the latest year is less than 50 million yuan (inclusive) is not less than 5%;
2. 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%;
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.
Pay attention to the collection scope of R&D expenses: personnel labor expenses, direct input expenses, depreciation expenses and long-term deferred expenses, intangible assets amortization expenses, design expenses, equipment debugging expenses and test expenses, commissioned external R&D expenses and other expenses.
Inconsistent verbs Income from high-tech products (services)
In the past year, the income from high-tech products (services) accounted for no less than 60% of the total income of enterprises in the same period.
Note High-tech product (service) income refers to the sum of product (service) income and technology income obtained by enterprises through R&D and related technological innovation activities. The technology that plays a core supporting role for enterprises to obtain the above benefits should belong to the scope stipulated in the technical field. Among them, technical income includes: technology transfer income, technical service income and commissioned research and development income.
Seven, enterprise innovation ability evaluation
The innovation ability of enterprises is mainly evaluated from four indicators: intellectual property rights, transformation ability of scientific and technological achievements, R&D organization and management level and enterprise growth. Indicators at all levels shall be scored in whole numbers, with a full score of 100, and a comprehensive score of 70 or more (excluding 70) shall be deemed as meeting the certification requirements. See the following table for the score structure of the four indicators:
Eight, enterprises apply for recognition within one year before the occurrence of major safety, major quality accidents or serious environmental violations.