according to article 1 of the administrative measures for the identification of high-tech enterprises, the identification of high-tech enterprises must meet the following conditions at the same time: (1) enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights in the core technologies of their main products (services) in the past three years through independent research and development, transferee, donation, merger and acquisition, or through exclusive licensing for more than five years; (two) products (services) belong to the scope of the "high-tech fields supported by the state"; (3) Scientific and technical personnel with college education or above account for more than 3% of the total employees of the enterprise in that year, among which R&D personnel account for more than 1% of the total employees of the enterprise in that year; (4) The enterprise has continuously carried out research and development activities in order to acquire new knowledge of science and technology (excluding humanities and social sciences), creatively apply new knowledge of science and technology, or substantially improve technology and products (services), and the proportion of the total research and development expenses in the last three fiscal years to the total sales revenue meets the following requirements: 1. The proportion of enterprises with sales revenue less than 5 million yuan in the last year is not less than 6%; 2. The proportion of enterprises with sales income of 5 million yuan to 2 million yuan in the latest year is not less than 4%; 3. The proportion of enterprises with sales income of more than 2 million yuan in the last year shall not be less than 3%. Among them, the total R&D expenses incurred by enterprises in China account for no less than 6% 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; (five) the income from high-tech products (services) accounted for more than 6% of the total income of the enterprise in that year; (6) Indicators such as the organization and management level of enterprise research and development, the transformation ability of scientific and technological achievements, the quantity of independent intellectual property rights, and the growth of sales and total assets meet the requirements of the Guidelines for the Administration of Identification of High-tech Enterprises (formulated separately).
analysis of conditions
(1) resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) for more than one year. [1] (2) Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights over the core technology of their main products (services) in the past three years through independent research and development, transferee, donation, merger and acquisition, or through exclusive licensing for more than five years. Independent intellectual property rights include: ◆ patents: designs of inventions and utility models that do not simply change product patterns and shapes (mainly refers to designs obtained through research and development by using scientific and engineering techniques) ◆ software copyrights ◆ exclusive rights of integrated circuit layout design ◆ new plant varieties. Remarks: 1) The core independent intellectual property rights must be registered in China, or enjoy the global exclusive license right for more than five years (the validity of high-tech enterprises should be within the exclusive license period of more than five years), and within the effective protection period of China laws. 2) Exclusive license: It means that the technology recipient enjoys the exclusive right to use the intellectual property rights (patents, software copyrights, exclusive rights of integrated circuit layout design, new plant varieties, etc.) agreed in the agreement for more than five years worldwide, during which the technology supplier and any third party are not allowed to use the technology. (3) The products (services) of an enterprise shall fall within the scope stipulated in the High-tech Fields Supported by the State. High-tech fields supported by the state 1. Electronic information technology 2. Biology and new medicine technology 3. Aerospace technology 4. New materials technology 5. High-tech service industry 6. New energy and energy-saving technology 7. Resources and environmental technology 8. High-tech transformation of traditional industries (4) Scientific and technical personnel with college degree or above accounted for more than 3% of the total employees of the enterprise in that year, among which R&D personnel accounted for more than 1% of the total employees of the enterprise in that year. 1. Scientific and technical personnel in enterprises refer to those who are engaged in R&D activities and other technical activities in enterprises and have worked for more than 183 days. Including: direct scientific and technical personnel and technical support personnel. 2. Enterprise research and development personnel Enterprise research and development personnel mainly include researchers, technicians and auxiliary personnel. (1) Researchers: refer to professionals who are mainly engaged in research and development projects in enterprises. (2) Technicians: those who have technical knowledge and experience in one or more fields of engineering technology, natural science and life science, and participate in the following work under the guidance of researchers: collecting and sorting out key data; Compiling computer programs; ; Conduct experiments, tests and analysis; Prepare materials and equipment for experiments, tests and analysis; Record measurement data, make calculations and make charts; Engaged in statistical investigation, etc. (3) Auxiliary personnel: refers to skilled technicians who participate in research and development activities. (5) The enterprise has continuously carried out research and development activities, and the proportion of total research and development expenses to total sales revenue in the last three fiscal years shall not be lower than the following requirements: Among them, the total R&D expenses incurred by enterprises in China account for no less than 6% 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. 1. The proportion of enterprises with sales income of less than 5 million yuan in the latest year is not less than 6%; 2. The proportion of enterprises with sales income of 5 million yuan to 2 million yuan in the latest year is not less than 4%; 3. The proportion of enterprises with sales income of more than 2 million yuan in the last year shall not be less than 3%. Among them, the total R&D expenses incurred by enterprises in China account for no less than 6% 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; Personnel directly invest in depreciation expenses and long-term deferred expenses, design expenses, equipment debugging expenses, amortization of intangible assets, entrusting external research and development expenses and other expenses (VI) The income of high-tech products (services) accounts for more than 6% of the total income of the enterprise in the current year. 1. Income from technology transfer: refers to the income obtained by technological innovation achievements of enterprises through technology trade and technology transfer; 2. Income from technical contracting: including income from technical project design and technical project implementation; 3. Technical service income: refers to the income obtained by an enterprise from providing technical solutions, data processing, testing and analysis and other types of services to the society and users outside the enterprise by using its own manpower, material resources and data systems; 4. Income from commissioned scientific research: refers to the income obtained by enterprises from undertaking commissioned research and development, pilot tests and new product development in all aspects of society. (7) The indicators such as the organization and management level of enterprise research and development, the transformation ability of scientific and technological achievements, the number of independent intellectual property rights, the growth of sales and total assets meet the requirements of the Guidelines for the Administration of Identification of High-tech Enterprises. When evaluating, use the percentage system to score; Among them, intellectual property rights account for 3 points, the ability to transform scientific and technological achievements accounts for 3 points, the organization and management level of research and development accounts for 2 points, and the growth of enterprises accounts for 2 points. The total score of the four indicators must reach 7 points or more.
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