The conditions for recognition of high-tech enterprises are as follows:
1. The enterprise must be registered and established for more than one year when applying for recognition;
2. In China (not For enterprises registered in Hong Kong, Macao and Taiwan, Tongfeng has developed the core of its main products (services) through independent research and development, transfers, donations, mergers and acquisitions, etc., or through exclusive licenses for more than 5 years. The technology has ownership of independent intellectual property rights and meets one of the following quantitative requirements:
(1) More than 2 inventions or new plant varieties;
(2) 6 utility model patents More than 7 pieces;
(3) More than 7 pieces of design patents or software copyrights or exclusive rights to integrated circuit layout designs that do not simply change product patterns and shapes;
3. The technology that plays a core supporting role for the company's main products (services) falls within the scope of the "High-tech Fields Supported by the State";
4. The number of scientific and technological personnel engaged in R&D and related technological innovation activities of the company accounts for 10% of the company's employees that year The proportion of the total amount shall not be less than 10%;
5. The proportion of the company’s total research and development expenses in the past three fiscal years to the total sales revenue in the same period meets the following requirements:
( 1) For enterprises whose sales revenue in the most recent year is less than 50 million yuan (inclusive), the proportion shall not be less than 5%;
(2) For enterprises whose sales revenue in the most recent year is between 50 million yuan and For enterprises with sales revenue of more than 200 million yuan (inclusive), the proportion shall not be less than 4%;
(3) 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;
6. High-tech products in the past year The proportion of (service) income in the company's total revenue for the same period shall not be less than 60%;
7. The evaluation of the company's innovation capabilities should meet the corresponding requirements;
8. Before the company applies for certification No major safety or major quality accidents or serious environmental violations occurred within one year.
Legal basis: Article 3 of the "Measures for the Management of the Recognition of High-tech Enterprises"
The management of the recognition of high-tech enterprises should follow the principles of highlighting the main body of the enterprise, encouraging technological innovation, implementing dynamic management, and adhering to fairness. The principle of justice.
Article 4
High-tech enterprises recognized in accordance with these Measures may levy taxes in accordance with the Enterprise Income Tax Law and its Implementation Regulations, the People's Republic of China and the State Taxation According to relevant provisions such as the "Tax Collection and Administration Law of the People's Republic of China" (hereinafter referred to as the "Tax Collection and Administration Law") and the "Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China" (hereinafter referred to as the "Implementation Rules"), declare to enjoy preferential tax policies.