1. Financial value
(1) The corporate income tax rate was reduced from 25% to 15%.
(2) R&D expenses plus pre-tax deduction (according to 175%). The R&D expenses of the enterprise can be deducted by 75% of the R&D expenses; Intangible assets shall be amortized at 175% of the cost of intangible assets. The manufacturing enterprise can deduct 100% of the R&D expenses; Where intangible assets are formed, they shall be amortized at 200% of the cost of intangible assets.
(3) provincial, city, county and park financial reward (direct reward +R&D fee reward): after the enterprise passes the provincial high-tech certification, the newly recognized high-tech enterprise will be given a subsidy of 500,000-200,000 yuan, and the reexamined enterprise will be given a subsidy of 500-65438+ 10,000 yuan. After the enterprise has passed the national high-tech certification, the newly recognized national high-tech will be given a subsidy of10-500,000 yuan, and the reviewing enterprise will be given a subsidy of 500,000-200,000 yuan. The specific subsidy amount shall be subject to the actual local subsidy amount.
(4) Apply to the government for the priority of various projects such as science and technology plans+increase the quota.
(5) Extension of loss carry-over period+accelerated depreciation and amortization of fixed assets.
2. Capital value
(1) favorable conditions for enterprises to go public by financing.
(2) It is conducive to attracting venture capital institutions and financial institutions.
(3) Tax incentives for venture capital.
(4) Improve the independent innovation ability of enterprises. Encourage enterprises to attract talents, establish R&D institutions, establish and improve the R&D organization and management system, increase R&D investment, guide enterprises to independently research and develop innovation, own corresponding intellectual property rights, and enhance technological innovation ability and innovation level.
3. Brand value
(1) has a significant role in promoting market promotion, bidding projects and joint ventures.
(two) to prove that the enterprise has strong technological innovation ability, which is conducive to the enterprise to open up domestic and foreign markets.
(3) Enhance corporate brand image and standardize internal management.
(4) Promote enterprise management norms. Through the identification of high standards, enterprises are required to manage and operate according to the modern enterprise system, and enterprises are guided to consciously manage enterprises with high standards.
(5) Promote the high-quality development of enterprises. Through high-level recognition, we will promote scientific and technological enterprises to rely on technological innovation to improve their core competitiveness, promote outstanding enterprises to become leading enterprises with international competitiveness, realize high-level and high-quality development of scientific and technological enterprises, and promote their sustained and high-quality development.
(B) 2022 high-tech enterprises identified standards
1. Determination of acquisition time of intellectual property rights
When an enterprise declares the patents and intellectual property rights that it applied for or transferred in that year, or does not score, the acquisition of intellectual property rights should be continuous.
For example, all intellectual property rights of an enterprise are certified at the same time, which will be questioned as temporary packaging, not recognized or scored extremely low.
2. Identification of software copyright
The software copyright declared by the enterprise system requires the enterprise to demonstrate the operation in the on-site inspection organized by the district level, and the function of the demonstration should be consistent with the function described in the software application form submitted by the system.
Note: Demonstrators must be R&D personnel involved in this project. In some fields, it is necessary to modify the source code of the software and confirm its function.
3. Accounting treatment of R&D expenses
The research and development expenses of enterprises must be consistent in three forms.
That is, the data of enterprise R&D expenses in the annual income tax return (A 104000 expense list), enterprise financial statements and special audit report on R&D investment are consistent.
4. Identification of high-tech products
The core high-tech products (services) of an enterprise must have corresponding contracts, invoices and intellectual property certificates.
5. The Industry-University-Research Accord recognizes that
The Industry-University-Research agreement will be signed on 20 19-202 1 year.
Note: Those signed in the year of declaration will not be scored, and Industry-University-Research cooperation records (such as project expenditure invoices, vouchers, etc.) are required.
6. Logical identification of "one-stop"
In the process of expert review and national filing, it is important to review whether the submitted materials reflect the relevance of "R&D projects-scientific and technological achievements-high-tech products-intellectual property rights-technical fields".
7. Achievement transformation, organization and management level appraisal
The evaluation results of high-tech network in 2020 show that the scores of achievement transformation and organizational management level are generally low.
Note: Product contract invoices, templated system templates, framework-based Industry-University-Research cooperation and self-built R&D institutions cannot be recognized by experts, or their scores are low.
(3) Conditions for the accreditation of high-tech enterprises in 2022
1. Intellectual property
(1) Double standards of quantity and quality of intellectual property rights. Intellectual property is an important condition for high-level declaration and the main score of evaluation. Work on intellectual property rights (independent research and development, transfer and authorization) needs to be completed this year.
(2) There are at least 1 piece of Class II intellectual property rights and at least1piece of Class I intellectual property rights, which have been established for three years. Pay attention to the quantity and quality of intellectual property rights.
(3) explanation
Intellectual property is an important condition for high-level declaration and the main score of evaluation. Work on intellectual property rights (independent research and development, transfer and grant) needs to be completed in advance. The certificate authorized in that year cannot be used.
2. Scientific and technical personnel
(1) The proportion of scientific and technical personnel in the total number of employees shall not be less than 10%.
(2) explanation
1 list of scientific and technical personnel, try to count all qualified scientific and technical personnel, and the indicators should not just cross the line;
2 scientific and technical personnel must pay social security or individual tax 183 days or more;
3 The majors of scientific and technical personnel are related to education, science and engineering, and a small number of non-science and engineering related majors are allowed, but the working hours, work experience and related titles can be proved;
4. The R&D organization structure is perfect and reasonable, the post setting is clear and appropriate, and the arrangement is reasonable;
5 R&D project RD table, project report and conclusion report have the same participants and the same division of tasks.
3.R&D expenses
(1) The income is less than 50 million, accounting for more than 5%; Between 50 million and 200 million, accounting for more than 4%; More than 200 million, accounting for 3%.
(2) explanation
1 R&D project shall conform to the definition of enterprise's R&D activities in the management guidelines for the identification of high-tech enterprises, and be innovative and creative (project review, government approval of science and technology plan, Industry-University-Research cooperation, application for relevant intellectual property rights, etc.). );
The structure of R&D expenses is reasonable, and the detailed characteristics of R&D activities in different technical fields are different.
3. The R&D auxiliary account or special account is standardized and reasonable, and disclosed in the annual audit report and final accounts report, and the disclosed data are consistent.
4. Income from high-tech products
(1) Income from high-tech products
(2) explanation
1 name of high-tech products, specifications of contract invoices, test reports and product descriptions shall reflect high-tech products;
The discussion of high-tech products (PS table) is related to the technical field, and the core technology, key indicators, competitive advantages and intellectual property support of products are outstanding, which enhances the value of high-tech products;
In addition to the contract and invoice, it is recommended to provide the third party's product identification and testing report as evidence for the certification of high-tech new products.
5. Transformation of scientific and technological achievements
(1) Transformation of scientific and technological achievements
(2) explanation
1 Comprehensive evaluation by technical experts based on the overall situation of the transformation of scientific and technological achievements of enterprises and the annual average value of the transformation of scientific and technological achievements in recent three years. The same scientific and technological achievements are transformed at home and abroad, or into many products, services, processes, samples, prototypes, etc. , only one item;
Note: If the same scientific and technological achievement is transformed at home and abroad, or into multiple products, services, processes, samples, prototypes, etc. , it will only be counted as one project.
The calculation of the transformation of scientific and technological achievements is that one achievement corresponds to one transformation. If you want to get high marks, you must come up with 15 different scientific and technological achievements and apply for as many relevant intellectual property rights as possible. The confirmation of each achievement is converted into different certificates of products, services, processes, samples, prototypes, testing, novelty retrieval and trial use.
Note: The confirmation of each achievement is converted into different certificates of products, services, processes, samples, prototypes, tests, novelty retrieval and trial use.
6.R&D organization and management level
(65438+
(2) Specific suggestions are as follows:
1 It is suggested that enterprises should constantly improve the R&D organization and management system, especially the project initiation, mid-term target management, project closing and project achievement management, standardize the R&D investment accounting system, and do a good job in R&D project filing management, including project initiation report, mid-term test process document, test report, conclusion report and other process documents.
2. Establish the organization, implementation and incentive system of achievement transformation in line with the enterprise situation, improve the talent introduction training and performance evaluation system, and effectively improve the enthusiasm of personnel R&D and achievement transformation;
3. Establish and improve R&D institutions, apply for R&D platform accreditation such as engineering technology research centers, enterprise technology centers and engineering laboratories, strengthen the software and hardware construction of R&D institutions, and actively explore cooperation activities with scientific research institutes in universities and colleges in Industry-University-Research.
7. Growth assessment
(1) The evaluation of growth is mainly based on the financial data of the enterprise in the past three years, and the sales revenue and net asset growth rate of the enterprise are calculated, and the corresponding scores are obtained. For enterprises with growth below 5 points, the scoring risk is greater, and the problem of weak growth is also raised during expert review.
(2) Suggestion: Especially in the case of poor sales revenue growth, it is necessary to improve the other three materials.
8. Field selection
(1) in 2016, the four ministries and commissions of the state made great adjustments to the "high-tech fields supported by the state". Many enterprises have good technology, but there are deviations in the choice of fields, which leads to unsatisfactory application results.
Suggestion: In the process of preparing certification materials, enterprises should choose corresponding fields in combination with their own R&D projects, products and patented technologies, so as to unify R&D projects, products, patents and fields.
(2) In addition, the R&D project should not only reflect the advanced nature of the industry in combination with the actual situation of the enterprise, but also pay attention to the fit with the field in the process of compiling technical data. In previous years, experts will deny some enterprises' low-level R&D projects or unrealistic high-end projects, and the corresponding R&D expenses and achievements transformation will also be eliminated, endangering the declared achievements.