Net assets = total assets-total liabilities
The growth rate of net assets of high-tech enterprises is negative in the first year and positive in the second year. When calculating the growth amount and growth rate, the numerator is positive and the denominator is negative absolute value.
Whether you can declare a high-tech enterprise with an operating period of less than 3 years is evaluated from four aspects.
Methods/steps
Core independent intellectual property rights: invention patents 1 in recent three years, or 6 utility model patents or 6 software copyrights.
Transformation of scientific and technological achievements: enterprises form products, services, samples, prototypes, etc. Have technical achievements (this is an important condition)
Enterprise management level:
1. Prepare the production report of the R&D project;
2. Establish R&D investment accounting system;
3. Cooperate with Industry-University-Research to carry out R&D activities;
4. R&D machinery and corresponding facilities and equipment;
5. Establish the performance appraisal and reward system for R&D personnel.
Total assets and sales growth index: this is an evaluation of the total assets and sales growth rate reflecting the business performance of the enterprise.
1. (Enterprises that must be registered for more than one year) Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) for more than one year.
2. (Intellectual property rights independently developed or transferred in the last three years) In the last three years, the core technology of its main products (services) has independent intellectual property rights through independent research and development, transfer, donation, merger and acquisition, or through exclusive license for more than five years; (including core independent intellectual property rights such as patents, software copyrights, exclusive rights of integrated circuit layout design, new plant varieties, etc.)
3. (Products must fall within the scope of high-tech fields supported by the state) Products (services) fall within the scope of high-tech fields supported by the state;
4. (The company's scientific and technical personnel and R&D personnel must meet the indicators recognized by high-tech enterprises) The scientific and technical personnel with college education 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.
5. (The R&D expenses in the last three years must reach the indicators recognized by high-tech enterprises) And the proportion of the total R&D expenses in the last three fiscal years to the total sales revenue meets the following requirements:
(1) The proportion of enterprises with sales income of less than 50 million yuan in the latest year is not less than 6%;
(2) The proportion of enterprises with sales income of 50 million yuan to 200 million yuan 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%.
6.(R&D expenses must meet the identification index of high-tech enterprises) The proportion of the total R&D expenses incurred by enterprises in China to the total R&D expenses shall not be less than 60%.
(1) The income from high-tech products (services) accounts for more than 60% of the total income of the enterprise in that year;
(2) At the same time, enterprises are required to have a certain level of R&D organization and management, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, sales and total assets growth and other indicators in line with the Management Guidelines for High-tech Enterprises.
Do high-tech enterprises have capital verification reports? High-tech enterprise audit needs to provide three main items: (1) annual financial statement audit, (2) special audit report on research and development expenses and special audit report on annual income of high-tech products (services); The following is the information provided by the special audit report (2).
(1) Basic information of the enterprise (copy)
1. Approval certificate (foreign investment), business license, organization code and articles of association.
2, tax registration certificate, high-tech enterprise certificate
3. Previous capital verification reports and evaluation reports
4, the last three years of the annual audit report
5. Tax approval documents such as tax reduction and exemption approval.
6. Statement of management authority (sample provided by the company)
(2) Accounting information
1, balance sheet, income statement, cash flow statement, various tax bills and other foreign declarations.
2. Accounting books and vouchers
(3) Relevant files involved in high-tech appraisal.
1, R&D department, personnel information (R&D personnel list, employment contract, payroll, etc. )
2 enterprises have patents, software copyrights, exclusive rights of integrated circuit layout design, new plant varieties and exclusive licenses for more than five years.
(4) Copies of core independent intellectual property certificates such as contracts.
3 enterprises to form products, services, samples, prototypes of written materials.
4, research and development organization and management level of written materials
5, high-tech enterprise identification application (relevant information by the enterprise according to the actual situation to fill in, after the audit and then finalized)
6, high-tech products or services revenue contract copy
7, high-tech enterprises that need to report other information.
8 research and development project report and project approval documents (such as board approval, etc.). )-Relevant information can be substituted.
9, research and development project schedule
10, R&D fund for reference in recent 3 years.
How can the company declare a high-tech enterprise less than three years after its establishment? It doesn't have to take three years to apply for a senior year. High-level assessment is whether your products or processing methods and techniques belong to high-tech fields, the number of independent intellectual property rights, the output and growth of core business. You can check Suzhou Hece on Baidu. Their website has a detailed policy introduction.
Can unprofitable enterprises declare high-tech enterprises? Hello, Miss Li from the accounting school will answer your questions.
the conditions of determination of high and new technology enterprises
To declare the identification of high-tech enterprises, the following conditions must be met:
(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) in the past three years through independent research and development, transfer, donation, merger and acquisition, or through exclusive licenses for more than five years;
(2) The product (service) belongs to the high-tech field 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. The proportion of enterprises with sales income of less than 50 million yuan in the previous 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%.
(five) the income from high-tech products (services) accounted for more than 60% of the total income of the enterprise in that year;
(six) the use of scientific and technological resources by enterprises is evaluated by four indicators: intellectual property rights, the ability to transform scientific and technological achievements, the level of R&D organization and management, and growth indicators.
Welcome to give me a nickname-ask all the teachers in the accounting school.
Where do Hebei high-tech enterprises want to declare? Hebei Xue Jie Intellectual Property was recognized as the vice chairman of Hebei High-tech Enterprise Association, focusing on promoting the development of high-tech industries and the optimization and upgrading of traditional industries in our province, building a bridge between * * * and enterprises and * * * and members, playing the role of communication, consultation, intermediary and service, and striving to serve members, enterprises and institutions.
Which company can help declare high-tech enterprises? Urgent! You can get a "list of intermediary enterprises with the qualification of high-tech enterprises" from the local financial or tax department, or you can get it from the department in charge of high-tech identification of the Municipal Science and Technology Bureau. The Ministry of Science and Technology is the lead coordinating department jointly recognized by high-tech enterprises.
How much does it cost to declare a high-tech enterprise? You can consult an intermediary. If you have your own conditions, you can do it yourself, even if you succeed, it won't cost a lot of money. However, the cost of finding an agent is relatively high.
But you must at least meet many hard conditions, especially intellectual property rights. The less the quantity, the less the score. But no matter how much, you only need five intellectual property rights recognized by experts (if there is an invention patent authorization, you only need 1 invention patent), and you will not get extra points if you exceed it.
Whether you buy someone else's patent or apply for a patent yourself, it takes some time. Whether a patent is innovative or not depends on the opinions of experts.
As for software copyright, it depends on the innovative value of software, which is an expert's business, and you can't decide.
Can I declare high-tech enterprises outside the industrial park? Of course, high-tech enterprises are not determined according to your business address. This is a qualification. Once an enterprise has high-tech qualifications, it can apply for tax incentives.