1. Main business and technical fields of enterprises: enterprises should mainly engage in the research and development of high-tech achievements and the production and operation of high-tech products. The main products shall conform to the provisions of "high-tech fields supported by the state".
2. Proportion of scientific and technological personnel: The proportion of scientific and technological personnel directly engaged in R&D in an enterprise to the total number of employees is not less than a certain standard, usually not less than 5%, but it may be higher in some fields or specific circumstances, such as not less than 10%.
3. Ratio of R&D investment to sales revenue: The ratio of annual R&D expenditure to total sales revenue of an enterprise should not be lower than a certain standard, usually not lower than 3%. The sum of enterprise technology income and sales income of high-tech products (services) should not be less than a certain standard, such as not less than 30%.
4. Intellectual property rights: Enterprises should own intellectual property rights such as patent right, copyright right, integrated circuit layout design right, new plant variety right, or master proprietary technology.
5. Other conditions: it may also include restrictions on the scale of the enterprise (total number of employees, annual sales revenue, total assets, etc.). ). No major safety and quality accidents, serious environmental violations and serious scientific research dishonesty occurred in the relevant years.
6. Conditions for direct recognition: Enterprises that meet certain conditions, such as having a high-tech enterprise qualification certificate within the validity period, or having won the national science and technology award in the last five years and ranking among the top three award-winning units, or having R&D institutions recognized at or above the municipal level, can also be directly recognized as science and technology enterprises.
Preferential tax policies for science and technology enterprises
The preferential tax policies for scientific and technological innovation enterprises mainly include the following aspects:
I. Preferential enterprise income tax
1. Deduction of taxable income of venture capital enterprises: Corporate venture capital enterprises can deduct taxable income according to 70% of the investment amount when investing in start-up technology-based enterprises. The legal person partner of a partnership venture capital enterprise can also deduct the taxable income according to 70% of the investment amount when investing in the start-up high-tech enterprises or small and medium-sized high-tech enterprises.
2.R&D expenses plus deduction: enterprises can enjoy the preferential policy of R&D expenses plus deduction.
3. One-time pre-tax deduction of equipment and appliances: under certain conditions, equipment and appliances purchased by scientific and technological innovation enterprises can be deducted once before tax.
4. Reduction and exemption of technology transfer income: Resident enterprises can enjoy enterprise income tax reduction and exemption of technology transfer income.
5. High-tech enterprises are taxed at a reduced rate of 15%: technological innovative enterprises recognized as high-tech enterprises can enjoy a preferential corporate income tax rate of 15%.
Second, personal income tax concessions.
1. Individual partners of limited partnership venture capital enterprises can deduct taxable income: 70% of the investment can be deducted by investing in start-up technology-based enterprises.
2. Science and technology bonuses are exempt from personal income tax: Science and technology bonuses awarded by the state, provincial and ministerial level and international organizations are exempt from personal income tax.
Third, the value-added tax concessions.
1. Domestic R&D institutions and foreign R&D centers can fully refund the value-added tax when purchasing domestic equipment: these institutions can fully refund the value-added tax when purchasing domestic equipment.
2. Value-added tax on software products can be refunded immediately: for qualified software products, value-added tax can be refunded immediately.
Four. Other tax and fee concessions
1. Exemption from import duties, import value-added tax and consumption tax: scientific research, technological development and teaching supplies can be exempted from these taxes and fees when imported.
2. Non-profit scientific research institutions are exempt from property tax and urban land use tax for their own use: such institutions can enjoy exemption from property tax and urban land use tax.
Verb (abbreviation for verb) Other related policies
The income from providing incubation services to national and provincial science and technology business incubators, university science parks and national creative spaces shall be exempted from value-added tax, and the property and land used by these institutions for their own use and provided to the incubation objects shall be exempted from property tax and urban land use tax.