Necessary conditions for applying for high-tech enterprises:
First, core intellectual property rights
(1) Recognition conditions: within China (excluding Hong Kong, Enterprises registered in Australia and Taiwan) have made significant changes to their main products (services) in the past three years through independent research and development, transfers, donations, mergers and acquisitions, etc., or through exclusive licenses for more than 5 years. The core technology
has independent intellectual property rights.
(2) Interpretation of conditions: This requirement focuses on "ownership" and "core". Enterprises must possess core independent intellectual property rights, of which the past three years refer to the three consecutive years before the year of application, excluding declaration then. Core independent intellectual property rights include inventions, utility models
and designs that do not simply change product patterns and shapes (mainly referring to methods using science and engineering technology,
after research Appearance designs obtained during the development process), software copyrights, exclusive rights to integrated circuit layout designs, and new plant species
varieties.
Exclusive licensing refers to the worldwide technology recipient’s rights to the intellectual property rights agreed in the agreement (patents, software copyrights, collective
exclusive rights to layout designs of integrated circuits, new plant varieties) etc.) shall enjoy the exclusive right to use the technology for more than five years. During this period, neither the technology supplier nor any third party may use the technology.
The core independent intellectual property rights referred to in the identification of high-tech enterprises must be registered in China, or enjoy exclusive license rights worldwide for more than five years (the validity period of high-tech enterprises shall be Within the exclusive license period of more than five years), and within the effective protection period of China
laws.
Second, high-tech fields
(1) Recognition conditions: Products (services) fall within the scope of the "High-tech Fields Supported by the State". "High-tech fields supported by the country
"
include: electronic information technology, biological and new medical technology, aerospace technology, new material technology, high-tech service industry,
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New energy and energy-saving technologies, resource and environmental technologies, and high-tech technologies transform traditional industries.
(2) Interpretation of conditions: High-tech enterprises must engage in research, development and production in high-tech fields that are in line with national key support
Business activities, and the products (services) formed should be The scope specified in the "Key Areas". Enterprises that break away from this scope and engage in research, development, production and operation activities in other fields cannot be recognized as high-tech enterprises, that is, the research, development and production and operation activities engaged in by the reporting enterprise
Production and business activities must conform to the industrial and technological directions supported by the state.
Third, the composition of human resources
(1)
Recognition conditions: 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 company's total employees that year.
(2) Interpretation of conditions: The statistics of research and development personnel mainly count the full-time employees of the enterprise, which can be identified by whether the enterprise has signed a
labor contract. For part-time or temporary employees, they must work in the company for more than 183 days in total throughout the year.
Among them, enterprise scientific and technological personnel refer to those who are engaged in R&D activities and other technical activities in the enterprise, with a cumulative actual working time of more than 183 days, including direct scientific and technological personnel and scientific and technological auxiliary personnel; enterprise research and development personnel mainly Including researchers (professionals mainly engaged in research and development projects), technicians (those who have technical knowledge and experience in one or more fields of engineering technology, natural sciences and life sciences, and participate in experiments, testing, etc. under the guidance of researchers) personnel) and auxiliary personnel (skilled technicians involved in research and development activities).
Fourth, R&D investment
(1) Recognition conditions: Enterprises creatively use science to obtain new knowledge in science and technology (excluding humanities and social sciences)
< p>Technological new knowledge, or substantial improvement of technology, products (services) and continuous research and development activities, and the total research and development expenses in the past three fiscal years account for the proportion of total sales revenue in line with The following requirements are required:A. For enterprises with sales revenue of less than 50 million yuan in the most recent year, the proportion shall not be less than 6%.
B. For enterprises with sales revenue of RMB 50 million to RMB 200 million in the most recent year, the proportion shall be no less than 4%.
C. 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 is registered and established for less than three years, the calculation shall be based on the actual operating years.
(2) Interpretation of conditions: Enterprises should achieve a certain intensity of R&D investment, focusing on two aspects: confirmation of R&D activities and collection of R&D expenses
.
Research and development activities refer to the creative application of new knowledge in science and technology (excluding humanities and social sciences) by enterprises
or the substantial improvement of technologies and products (Service) An ongoing activity with a clear goal. There are three judgment methods for R&D activities (projects) declared by enterprises: industry standard judgment method, expert judgment method, and target or result judgment method (auxiliary standards).
Research and development projects refer to “non-duplicated research and development activities with independent time, financial arrangements and staffing
”. The research and development expenses of an enterprise are measured separately and calculated based on each R&D project as the basic unit.
In the actual application operation, the enterprise can submit the enterprise's R&D project based on the indicator data, and fill in the corresponding "II. Enterprise R&D Project Status Form" in the application form
The scope of research and development expenses includes expenses incurred by direct research and development activities and indirect research and development activities that can be included. The applying enterprise should set up auxiliary accounting accounts for special research and development expenses for high-tech enterprise certification, and provide relevant vouchers and detailed lists.
In the application practice, enterprises can work backwards based on the indicator data, collect the R&D expenses of the reported projects, and have the intermediary agency
issue a special audit report and fill in the application form accordingly. "5. Detailed Structure of Enterprise's Annual Research and Development Expenses".
Fifth, high-tech product (service) income
(1) Recognition conditions: High-tech product (service) income accounts for more than 60% of the enterprise's total income for the year.
(2) Interpretation of conditions: Income from high-tech products (services) refers to the products (services) formed by enterprises through technological innovation and R&D activities
that meet the requirements of the "Key Areas" The sum of income and technical income, and a special audit report will be issued by the intermediary agency.
Among them, technical income mainly includes technology transfer income (income obtained from enterprise technological innovation results through technology trade and technology transfer institutions
), technology contracting income (including technology project design, technology income from project implementation), technology service income (the enterprise uses its own manpower, material resources and data systems to provide technical solutions to the society and users outside the enterprise), Income from data processing, test analysis and other types of services), income from entrusted scientific research (income from enterprises undertaking entrusted research and development, pilot trials and new product development in all aspects of society) .
Sixth. Indicator evaluation
(1) Recognition conditions: Enterprise research and development organization and management level, ability to transform scientific and technological achievements, number of independent intellectual property rights, sales
Indicators such as sales and total asset growth are in line with the requirements of the "Guidelines for the Management of High-tech Enterprise Recognition".
(2) Interpretation of conditions: The four indicators are used to evaluate the use of scientific and technological resources by enterprises to carry out scientific research and innovation, business innovation and achieve innovative achievements
with weighted scoring. Evaluation and scoring methods are carried out, and the applying enterprise must reach a score of 70 or above.
① Core independent intellectual property rights (30 points). The core independent intellectual property index evaluates the number of core independent intellectual property rights (excluding trademarks) owned by an enterprise such as patents, software copyrights, exclusive rights to integrated circuit layout designs, and new plant varieties.
Applications and registrations for the same intellectual property at home and abroad are only recorded as one item. If the creator of the intellectual property rights and the owner of the intellectual property rights
are separated, they can be calculated separately when calculating the quantity of the intellectual property rights. The patent is subject to obtaining the authorization certificate.
②Ability to transform scientific and technological achievements (30 points).
This indicator evaluates the annual average number of scientific and technological achievements transformation of enterprises in the past three years.
Applications for the same scientific and technological achievements at home and abroad are only recorded as one; the basis for judging the transformation of technological achievements is whether the enterprise has formed products, services, samples, etc. with the technological achievements
Prototype etc. The purchase or sale of technological achievements shall be subject to a formal technology contract. This
evaluation may count towards technical know-how, but less valuable ones will not be counted.
③The organizational management level of research and development (20 points).
Mainly based on whether the reporting enterprise has formulated a research and development project establishment report;
whether it has established an R&D investment accounting system; whether it has carried out R&D activities for industry-university-research cooperation; whether it has a R&D institution And
have corresponding facilities and equipment; whether a performance appraisal and reward system for R&D personnel has been established, etc. Five indicators were evaluated
. The reporting enterprise must provide supporting materials and explanations on the above indicators.
④Total assets and sales growth indicators (20 points). This indicator is an evaluation of total asset growth rate
and sales growth rate (each accounting for 10 points), which reflect the company's operating performance. The specific calculation method is as follows:
Total asset 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
Sales growth rate = 1/2 ( Sales in the second year ÷ sales in the first year + sales in the third year ÷ sales in the second year) - 1
The data based on the calculation of this indicator should be authenticated by a qualified intermediary agency The company's financial statements shall prevail. During the accounting year, if the enterprise does not generate sales revenue or the growth indicator is negative, it will be calculated as 0; if the sales revenue in the first year is 0, it will be calculated as two years; if the sales revenue in the second year is 0, it will be calculated as 0.