The conditions for reexamination and new recognition of high-tech enterprises are the same.
1. Year of establishment
The reporting enterprise must be registered and established for 365 calendar days, not one fiscal year.
2. Intellectual property rights
(1) The applying enterprise must have intellectual property rights authorized or approved in China, and the intellectual property rights are within the effective protection period. The owner of intellectual property rights should be the applicant enterprise;
(2) Enterprises without intellectual property rights cannot be recognized as high-tech enterprises;
(3) During the recognition of high-tech enterprises, corporate knowledge The property rights situation adopts the classification evaluation method and is divided into Category I and Category II.
Category I: Authorized invention patents, new plant varieties, national crop varieties, national new drugs, national first-level protected varieties of traditional Chinese medicine and exclusive rights to integrated circuit layout designs;
II Category: Utility model patent, appearance patent, software copyright (Class II intellectual property rights can only be used once when applying for a high-tech enterprise).
(4) During the period of application for high-tech enterprise and high-tech enterprise qualification, if the intellectual property has multiple owners, it can only be used by one owner at the time of application;
(5) The validity of a patent is subject to the enterprise obtaining an authorization certificate or authorization notice and providing a payment receipt before applying for recognition.
3. Personnel engaged in scientific and technological activities
The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities in an enterprise shall not be less than 10% of the total number of employees of the enterprise that year.
4. Research and development expenses in the past three years
If the actual operating period is less than three years, it will be calculated based on the actual operating time
Sales revenue in the previous year ≤ 50 million yuan: three The ratio of annual R&D expenses to three-year sales revenue is not less than 5%;
The sales revenue of the previous year was between 50 million yuan and 200 million yuan (inclusive of 200 million yuan): three-year R&D expenses accounted for three years The ratio of sales revenue should not be less than 4%;
Sales revenue in the previous year >200 million yuan: the ratio of three-year research and development expenses to three-year sales revenue should not be less than 3%.
The collection of R&D expenses is carried out according to the "Eight Major Items of R&D Expenses", and special audits are conducted by qualified intermediaries.
Note: Among the 8 major expenses, "other expenses" generally shall not exceed 10% of the total research and development expenses, unless otherwise specified; 80% of the amount of entrusted external expenses shall be included in the total research and development expenses; enterprises The total research and development expenses incurred in China account for no less than 60% of the total research and development expenses.
5. Proportion of revenue from high-tech products in the past year
The revenue from high-tech products (services) in the past year accounts for no less than 60% of the company's total revenue in the same period.