These standards aim at encouraging and promoting scientific and technological innovation, optimizing industrial structure and improving national competitiveness. The identification of scientific and technological enterprises not only helps enterprises to obtain policy support and financial support, but also enhances their market reputation and competitiveness.
First, the core characteristics of technology-based enterprises
Science and technology enterprises usually have the following core characteristics: first, they have the ability of independent innovation, which can carry out original innovation, integrated innovation and introduce, digest, absorb and innovate again; Second, have independent intellectual property rights, including patents, software copyrights, trademarks, etc. Third, the product or service has high technical content and added value, which can fill the market gap or meet specific needs; Fourth, it has the ability of continuous research and development and can continuously introduce new products or services; Fifth, it has good market prospects and profitability, and can achieve sustainable development.
Second, the conditions for the identification of science and technology enterprises
The identification of scientific and technological enterprises usually needs to meet the following conditions: first, enterprises need to have independent legal personality, and the time of registration and establishment is generally not less than one year; Secondly, enterprises need to have a certain number of R&D personnel, and the proportion of R&D personnel reaches a certain standard; Thirdly, an enterprise's R&D investment should account for a certain proportion of its sales revenue, and it should have corresponding R&D facilities and equipment; In addition, enterprises need to make remarkable achievements in scientific and technological innovation, such as obtaining national scientific and technological awards and owning core technologies; Finally, the enterprise must have a good credit record and financial status, and there is no major violation of laws and regulations.
Iii. Appraisal procedures and supervision and management
The identification procedures of scientific and technological enterprises generally include enterprise declaration, expert review and publicity. Enterprises need to submit application materials according to relevant requirements. After expert review, qualified enterprises will be recognized as scientific and technological enterprises. After passing the certification, enterprises need to accept the supervision and management of relevant departments to ensure that they continue to meet the certification standards. At the same time, government departments will regularly review the identified technology enterprises, and enterprises that no longer meet the standards will be disqualified from technology enterprises.
To sum up:
The accreditation standard of scientific and technological enterprises is an important basis for enterprises to obtain accreditation of scientific and technological innovative enterprises, including core characteristics, accreditation conditions and accreditation procedures. Enterprises need to have independent innovation ability, independent intellectual property rights, high-tech products, sustainable research and development ability, as well as good market prospects and profitability. At the same time, enterprises need to meet the conditions of independent legal person qualification, number of R&D personnel, R&D investment ratio, scientific and technological innovation achievements, credit record and financial status. Through strict identification procedures and supervision and management, the identification results of scientific and technological enterprises are ensured to be true and credible, which provides strong support for the development of enterprises.
Legal basis:
People's Republic of China (PRC) Law on Promoting the Transformation of Scientific and Technological Achievements
Article 2 provides that:
The term "transformation of scientific and technological achievements" as mentioned in this Law refers to the subsequent testing, development, application and popularization of scientific and technological achievements with practical value produced by scientific research and technological development in order to improve the level of productivity until new products, new processes and new materials are formed and new industries are developed.
People's Republic of China (PRC) science and technology progress law
Article 28 provides that:
The state encourages enterprises and other social forces to independently set up scientific and technological research and development institutions to carry out scientific and technological research and development.
People's Republic of China (PRC) enterprise income tax law
Article 27 provides that:
The following income of an enterprise may be exempted or reduced from enterprise income tax:
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(5) Income as stipulated in the third paragraph of Article 3 of this Law.