(a) the enterprise must be registered for more than one year when applying for recognition;
(2) The enterprise obtains the ownership of the intellectual property rights that support the core technology of its main products (services) through independent research and development, transfer, donation and merger;
(three) the technology that plays a core supporting role in the main products (services) of the enterprise belongs to the scope stipulated in the "high-tech field supported by the state";
(4) The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the total number of employees of the enterprise in that year shall not be less than10%;
(5) The ratio of total R&D expenses to total sales revenue in the last three fiscal years (if the actual operating period is less than three years, the same below) meets the following requirements:
1. The proportion of enterprises whose sales revenue in the latest year is less than 50 million yuan (inclusive) is not less than 5%;
2. 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%;
3. The proportion of enterprises with sales income of more than 200 million yuan in the previous year shall not be 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;
(six) the income from high-tech products (services) in the past year accounted for no less than 60% of the total income of the enterprise in the same period;
(seven) the evaluation of enterprise innovation ability should meet the corresponding requirements;
(eight) no major safety, major quality accidents or serious environmental violations occurred within one year before the enterprise applied for recognition.
Second, accurately grasp the key points.
1. Establish an independent enterprise legal person with a calendar year or more.
2. Have core independent intellectual property rights. Core independent intellectual property rights are closely related to the main business, which is needed by the main business operation.
3. It belongs to the high-tech field supported by the state. Eight fields: electronic information, biology and new medicine, aerospace, new materials, technical services, new energy and energy conservation, resources and environment, advanced manufacturing and automation.
4.R&D activities refer to continuous activities with clear objectives in order 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.). ).
5. High-tech products (services) refer to products (services) whose core supporting technology belongs to the high-tech field supported by the state.
6. Main products (services) refer to high-tech products (services), which have intellectual property rights that play a core supporting role in technology, and the total income exceeds 50% in the income of high-tech products (services) in the same period of the enterprise.
7. The R&D expenses of an enterprise are measured separately and summarized on the basis of an R&D activity. The enterprise shall summarize the expenses including direct research and development activities and indirect research and development activities that can be included, and fill in the "List of Annual Research and Development Expenses of Enterprises" in the application for the identification of high-tech enterprises in Annex 2 of the work guidelines.
Enterprises should set up auxiliary accounting accounts for special research and development expenses recognized by high-tech enterprises according to the Detailed List of Annual Research and Development Expenses of Enterprises (special accounts for research and development expenses can also be set up), provide relevant vouchers and detailed lists, and conduct accounting according to the requirements of work guidelines.
8. High-tech product (service) income refers to the sum of product (service) income and technology 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 technology 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.
9. Calculation of total revenue and sales revenue.
Total income refers to total income minus non-taxable income.
Total income and non-taxable income are calculated in accordance with the provisions of the enterprise income tax law and the implementation regulations of the enterprise income tax law.
Sales revenue is 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.
10, enterprise scientific and technical personnel refer to those who are directly engaged in R&D and related technological innovation activities, and are specialized in the management of the above activities and provide direct technical services, and the accumulated actual working time exceeds 183 days, including on-the-job, part-time and temporary employees.
The total number of employees in the enterprise includes on-the-job, part-time 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.
Proof materials issued by authoritative third parties, such as human resources, social security and taxation departments, can be used, such as any one of labor contract filing certificate, social insurance payment certificate, personal income tax withholding certificate and bank payroll.
1 1, the innovation ability is mainly evaluated from four indicators: intellectual property rights, transformation ability of scientific and technological achievements, management level of R&D institutions and enterprise growth.
(1) knowledge production. Class I 1 piece is required, and 5 pieces of class II can be declared. When there are multiple owners of intellectual property, only one owner can use it when applying. Considering comprehensively, it is suggested that the number of intellectual property rights should be above 10, and it is best for enterprises established for more than three years to reach 15.
(2) the ability to transform scientific and technological achievements.
Scientific and technological achievements refer to achievements with use value produced through scientific research and technological development.
Types of scientific and technological achievements: including invention patents, utility model patents, design patents, software copyrights, exclusive rights of integrated circuit layout design, new plant varieties, new national crop varieties, national new drugs, national first-class Chinese medicine protected varieties, standards, testing methods, technical specifications and other types of scientific and technological achievements that should be included in accordance with relevant documents. But it does not include technical know-how.
The transformation of scientific and technological achievements refers to the subsequent experiments, development, application and popularization of scientific and technological achievements in order to improve the level of productivity until new products, new processes and new materials are formed and new industries are developed.
The forms of transformation of achievements include self-investment, transfer of scientific and technological achievements to others, licensing others to use scientific and technological achievements, transformation with others on the condition of cooperation with scientific and technological achievements, investment price with scientific and technological achievements, share conversion or investment ratio, and other ways determined through consultation (the specific form shall be determined separately);
The results of transformation include products, services, processes, samples, prototypes and others, and it is required to indicate the specific name or briefly explain the transformation content;
Proof materials include materials that prove to be effective scientific and technological achievements and materials that prove that scientific and technological achievements have been transformed. Such as intellectual property certificate, standard document, testing method document, technical specification document, science and technology award certificate, achievement appraisal report, science and technology project report, novelty retrieval report, testing report, production approval, certification and recognition, qualification certificate, product quality inspection report, user use report, sales contract, technology transfer contract, technical service contract, invoice and other related certification materials.
(3) R&D organization and management level.
Enterprises need to provide daily related management systems, such as: R&D organization management system, R&D investment accounting system, R&D center establishment documents, R&D equipment list, Industry-University-Research agreement, scientific and technological achievements transformation management and incentive system, and incentives for scientific and technological personnel.
Three, high-tech enterprises enjoy tax incentives and financial policy subsidies.
1. After obtaining the high-tech enterprise, the enterprise income tax rate is 15%.
In 20 15, State Taxation Administration of The People's Republic of China issued the announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China announcement No.76, 20 15), which clearly stated that all preferential corporate income tax policies would be put on record. Therefore, after obtaining the qualification of high-tech enterprises, enterprises can put on record according to the requirements of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.76 without the approval of tax authorities.
Recognized high-tech enterprises can enjoy the preferential policy of high-tech enterprise income tax for their overseas income, that is, their overseas income can be paid at the preferential tax rate of 15%, and the total domestic and foreign tax payable is calculated at the preferential tax rate of 15% when calculating the overseas credit line. For details, please refer to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Applicable Tax Rates and Tax Credits for Overseas Income of High-tech Enterprises (Cai Shui [201] No.47).
2. Staff education funds. 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. At present, the policy has no restrictive requirements on the place of registration of enterprises.
Fourth, focus on strengthening the deduction work to avoid worries.
Since the beginning of this year, after the high-quality materials have been handed in, the tax authorities have strengthened the key inspection of enterprises that have not been deducted. In addition to explaining that the special audit R&D expenses provided by the enterprise are inconsistent with the settlement amount of R&D expenses, it is also necessary to audit the detailed accounts of R&D expenses of the enterprise, and even go to the enterprise for on-the-spot audit.
Fifth, pay attention to the relationship between related data.
1. Comparison between special audit report and annual audit report. Focus on whether the description of R&D expenses in the notes to the annual audit report is consistent with that in the special audit report.
2. Accounting of R&D expenses. Where special account accounting is required before 20 16, the enterprise may adopt supplementary account accounting after the issuance of the Notice of Revision and Issuance (Guo Ke Fa [2016] No.32, hereinafter referred to as the "Determination Method") and its working guidelines. It is necessary to collect R&D fees reasonably in strict accordance with the provisions of the documents.
For enterprises whose R&D expenses are charged to the production cost for special audit, the tax authorities have one vote of veto.
3. Accounting of R&D expenses-capitalization and expensing. Please conduct accounting in strict accordance with the relevant requirements of the accounting standards for intangible assets.
4, the characteristics of research and development and the use of accounting subjects.
5. The data of enterprise income tax declaration is irreversible. Attention should be paid to the cross-checking relationship between the relevant data of enterprise income tax return and the annual audit report and special audit report.
6, enterprise R&D expenses plus deduction. Attention should be paid to the data cross-checking among R&D expense deduction, R&D expense accounting, enterprise income tax declaration, special audit report and annual audit report.
7. Various application materials shall be cross-checked and mutually confirmed.
Abstract of intransitive verbs
The declaration of high-tech enterprises is a systematic project. With the increasingly strict audit of high-level certification, enterprises should deeply understand the certification methods and their work guidelines and make relevant preparations in advance. If you encounter problems, you can consult relevant departments or external professional institutions.