According to the Administrative Measures for the Identification of High-tech Enterprises, high-tech enterprises refer to resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan), which have formed their core independent intellectual property rights through continuous research and development and transformation of technological achievements.
What is the main policy basis for the identification of high-tech enterprises?
(1) Administrative Measures for the Identification of High-tech Enterprises (Guo Kefa [2016] No.32)
(2) Management Guidelines for the Accreditation of High-tech Enterprises (National Academy of Sciences [2065 438] 195)
3. What preferential policies can the declared high-tech enterprises enjoy?
(1) High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
Policy source: Enterprise Income Tax Law of People's Republic of China (PRC) (Presidential Decree No.63)
(2) The employee education expenses incurred by high-tech enterprises, which do not exceed 8% of the total wages and salaries, are allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.
Policy source: Notice on Pre-tax Deduction Policy of Education Funds for Employees in High-tech Enterprises (Caishui [2065438+05] No.63)
(3) Since the date of 2018 65438+1kloc-0/,enterprises with the qualifications of high-tech enterprises or small and medium-sized technology enterprises (hereinafter referred to as qualifications) are allowed to carry forward the losses that have not been made up in the first five years of the qualification year, and the longest carrying-over period is extended from five years to 10. ?
Policy source: Notice on Extending the Period of Carrying Forward Losses of High-tech Enterprises and Small and Medium-sized Technology Enterprises (Caishui [2065438+08] No.76)
(4) The tax standard of urban land use tax for high-tech enterprises is 50% of the adjusted tax standard, and the minimum tax standard shall not be lower than the statutory tax standard.
Policy source: Notice of Shandong Provincial People's Government on Printing and Distributing Several Policies to Support the High-quality Development of the Real Economy (Lu [2065 438+08]2 1No.)
(5) Small and micro enterprises recognized by Shandong High-tech Enterprise Accreditation Committee, except those re-recognized after 3 years. The subsidy funds are post-subsidies, and a one-time subsidy of 654.38 million yuan is given to eligible small and micro enterprises, which is mainly used for enterprise research and development activities.
Policy source: Administrative Measures for Financial Subsidies of Small and Micro Enterprises Upgrading High-tech Enterprises in Shandong Province (Lu Caijiao [2065438+06] No.59)
We will implement an action plan to cultivate high-tech enterprises, expand the scope of financial subsidies for small and micro enterprises, and upgrade high-tech enterprises to small and medium-sized enterprises.
Policy source: Some financial policies on supporting major projects of converting old and new kinetic energy (Lubanfa [2065438+08] No.37).
What are the conditions for the identification of high-tech enterprises?
As a high-tech enterprise, it must meet the following eight conditions at the same time:
(1) year: enterprises must be registered for more than one year when applying for accreditation;
Interpretation: "Must be registered for more than one year" means that the enterprise must be registered for more than 365 calendar days;
(2) Intellectual property rights: an enterprise obtains the ownership of intellectual property rights that play a core supporting role in technology for its main products (services) through independent research and development, transfer, donation and merger;
Interpretation: 1 Intellectual property rights recognized by high-tech enterprises must be authorized or approved within the territory of 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. When applying for a high-tech enterprise, the intellectual property evaluated according to Category II can only be used once.
5. During the application for high-tech enterprises and high-tech enterprise qualifications, when there are multiple intellectual property rights holders, only one right holder can use the application.
6. The validity of a patent when applying for recognition shall be subject to the authorization certificate or authorization notice obtained by the enterprise before applying for recognition, and the payment receipt can be provided.
7. The exclusive right of invention, utility model, appearance design and integrated circuit layout design, patent trademark and patent number can be found on the website of China National Intellectual Property Administration (); The national defense patent shall provide the national defense patent certificate granted by China National Intellectual Property Administration; New plant varieties can be found on the websites of the New Plant Variety Protection Office of the Ministry of Agriculture (pvp.net) and the New Plant Variety Protection Office of the State Forestry Administration (pvp.net); National crop varieties refer to crop varieties approved and published by the National Crop Variety Approval Committee of the Ministry of Agriculture; National new drugs must provide a new drug certificate issued by the US Food and Drug Administration; The national first-class protected varieties of traditional Chinese medicine must provide the certificate of protected varieties of traditional Chinese medicine issued by the US Food and Drug Administration; Software copyright can be found on the website of China Copyright Protection Center of National Copyright Administration ().
(3) Main products (services): The technology that plays a core supporting role in the main products (services) of the enterprise falls within the scope stipulated by the state-supported high-tech field;
Interpretation: 1 High-tech products (services): refers to products (services) whose technology plays a core supporting role in high-tech fields supported by the state.
2. Main products (services): refers to high-tech products (services) with intellectual property rights that play a core supporting role in technology, and the sum of income exceeds 50% of the income of high-tech products (services) in the same period of the enterprise.
3. 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.
(4) Proportion of scientific and technological personnel in the enterprise: the proportion of scientific and technological 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%;
Interpretation: 1, the proportion of scientific and technological personnel in enterprises: the proportion of scientific and technological personnel in enterprises to the total number of employees.
2. Current year: refers to the 1 fiscal year before the enterprise's declaration;
3. Scientific and technical personnel: The scientific and technical personnel of an enterprise refer to those who are directly engaged in R&D and related technological innovation activities, are specialized in the management of the above activities and provide direct technical services, and the accumulated actual working time exceeds 1.83 days, including on-the-job, part-time and temporary employees.
4. Total number of employees: The total number of employees in the enterprise includes on-the-job employees, part-time employees 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.
5. Statistical method: the total number of employees and scientific and technological personnel in 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.
(V) Proportion of enterprise R&D expenses: The proportion of the total R&D expenses of the enterprise in the last three fiscal years (if the actual operating period is less than three years, the same below) to the total sales revenue in the same period meets the following requirements: the proportion of enterprises whose sales revenue in the last year is less than 50 million yuan (inclusive) 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;
Interpretation: 1, R&D expenditure proportion of enterprises: it is the ratio of the total R&D expenditure of enterprises in the last three fiscal years to the total sales revenue in the same period.
2. "Last year" and "Last year" refer to the 1 fiscal year before the enterprise's declaration; "The last three fiscal years" refers to the three consecutive fiscal years before the enterprise's declaration (excluding the declaration year).
3. R&D activities: refers to the continuous activities with clear objectives to acquire new scientific and technological knowledge (excluding social sciences, arts or humanities), creatively apply new scientific and technological knowledge, or substantially improve technologies, products (services) and processes. It does not include the routine upgrade of products (services) or the direct application of a scientific research achievement (such as the direct adoption of new materials, devices, products, services, processes or knowledge, etc.). ).
4.R&D expenses range (1) Personnel service expenses: including the salaries of enterprise scientific and technological personnel, basic endowment insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund, as well as the service expenses of external scientific and technological personnel. (2) Direct input cost: Direct input cost refers to the related expenses actually incurred by enterprises for implementing R&D activities. Including: direct consumption of materials, fuel and power costs; The development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products; Expenses for the operation, maintenance, adjustment, inspection, test and repair of instruments and equipment used for research and development activities, as well as the rental fees for fixed assets used for research and development activities rented through operating leases. (3) Depreciation expenses and long-term deferred expenses: Depreciation expenses refer to the depreciation expenses of instruments, equipment and buildings used for research and development activities. Long-term prepaid expenses refer to long-term prepaid expenses incurred in the process of reconstruction, renovation, decoration and repair of R&D facilities. (4) Amortization expenses of intangible assets: Amortization expenses of intangible assets refer to the amortization expenses of software, intellectual property rights and non-patented technologies (proprietary technology, licensing, design and calculation methods, etc.). ) for research and development activities. (5) Design fee: Design fee refers to the expenses incurred in conceiving, developing and manufacturing new products and new technologies, and designing working procedures, technical specifications, procedures and operating characteristics. Including the related expenses of creative design activities for obtaining innovative, creative and breakthrough products. (6) Equipment debugging fee and test fee: Equipment debugging fee refers to the expenses incurred in research and development activities in the process of tooling preparation, including the expenses incurred in developing special and special production machines, changing production and quality control procedures or formulating new methods and standards. The expenses incurred by routine tooling preparation and industrial engineering in mass and commercial production cannot be included in the scope of collection. Test fees include clinical trial fees for new drug development, field trial fees for exploration and development technologies, and field trial fees. (7) Entrusting external R&D expenses: Entrusting external R&D expenses refers to the expenses incurred when an enterprise entrusts other institutions or individuals at home and abroad to carry out R&D activities (the results of R&D activities are owned by the entrusted enterprise and closely related to its main business). The actual amount of commissioned external research and development expenses shall be determined according to the principle of independent transaction, and 80% of the actual amount shall be included in the total R&D expenses of the entrusting party. (8) Other expenses: Other expenses refer to other expenses directly related to R&D activities except the above expenses, including technical books and materials, materials translation fees, expert consultation fees, high-tech R&D insurance premiums, R&D results retrieval, demonstration, evaluation, appraisal and acceptance fees, application fees, registration fees, agency fees, conference fees, travel expenses, communication fees, etc. Unless otherwise specified, the expenses generally do not exceed 20% of the total R&D expenses.
5. R&D expenses incurred by an enterprise in China: refers to the sum of all the actual expenses of R&D activities within the enterprise and the expenses of R&D activities entrusted by other domestic institutions or individuals, excluding the expenses of R&D activities entrusted by overseas institutions or individuals. Overseas institutions entrusted with research and development refer to enterprises and other organizations with income established in accordance with the laws of foreign countries and regions (including Hong Kong, Macao and Taiwan); Overseas individuals entrusted with research and development refer to foreigners (including Hong Kong, Macao and Taiwan).
6. Collection method of enterprise R&D fees: enterprises should correctly collect R&D fees, and qualified intermediaries that meet the relevant conditions of the Management Guidelines for the Recognition of High-tech Enterprises should conduct special audits or certifications.
The R&D expenses of an enterprise are measured separately and summarized on the basis of an R&D activity. The expenses that enterprises should collect include direct research and development activities and indirect research and development activities that can be included.
An enterprise shall set up an auxiliary accounting account for special research and development expenses of high-tech enterprises in accordance with the Detailed List of Annual Research and Development Expenses of Enterprises, provide relevant vouchers and detailed lists, and conduct accounting in accordance with the requirements of the Management Guidelines for High-tech Enterprises.
7. Sales revenue: the sum of main business income and other business income. The main business income and other business income are calculated according to the caliber of the annual tax return of enterprise income tax.
(6) Income proportion of high-tech products (services): the income of high-tech products (services) in the last year accounted for no less than 60% of the total income of the enterprise in the same period;
Interpretation: 1, income ratio of high-tech products (services): refers to the ratio of high-tech products (services) income to total income in the same period.
2. Income from high-tech products (services): refers to the sum of product (services) income and technical 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: (1) technology transfer income: refers to the income obtained by technological innovation achievements of enterprises through technology trade and technology transfer; (2) Technical service income: refers to the income obtained by an enterprise from providing technical information, technical consultation and market evaluation, engineering and technical project design, data processing, test analysis and other services to the society and external users of the enterprise by using its own human, material and data systems; (3) Entrust research and development income: refers to the income obtained by enterprises from all walks of life by undertaking entrusted research and development, pilot test and new product development. Enterprises should correctly calculate the income of high-tech products (services), and special audit or verification should be carried out by qualified intermediaries that meet the relevant conditions of the Management Guidelines for the Identification of High-tech Enterprises.
3. Total income: refers to total income minus non-taxable income. The total income and non-taxable income shall be calculated in accordance with the provisions of the Enterprise Income Tax Law of People's Republic of China (PRC) and the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC).