According to the relevant provisions of the Administrative Measures for the Identification of High-tech Enterprises (Guo Ke Zheng Fa [2008]172), it is determined that high-tech enterprises must meet the following conditions:
(1) Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights over the core technologies of their main products (services) in the past three years through independent research and development, transfer, donation, merger and acquisition, or through exclusive licenses for more than five years;
(two) products (services) belong to the scope of "high-tech fields supported by the state";
(3) Scientific and technical personnel with college degree or above accounted for more than 30% of the total employees of the enterprise in that year, among which R&D personnel accounted for more than 10% of the total employees of the enterprise in that year;
(4) Enterprises continue to carry out research and development activities in order to acquire new scientific and technological knowledge (except humanities and social sciences), creatively apply new scientific and technological knowledge, or substantially improve technology and products (services), and the proportion of total research and development expenses to total sales revenue in the last three fiscal years meets the following requirements:
1. The proportion of enterprises with sales income of less than 50 million yuan in the previous year is not less than 6%;
2. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan in the last year shall not be 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 Chinese enterprises account for no less than 60% of the total R&D expenses. If the enterprise has been registered for less than three years, it shall be calculated according to the actual operating years;
(five) the income from high-tech products (services) accounted for more than 60% of the total income of the enterprise in that year;
(6) The indicators such as the level of R&D organization and management, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, the sales volume and the growth of total assets of enterprises meet the requirements of the Management Guidelines for the Identification of High-tech Enterprises (formulated separately).
The above six points are indispensable, and the one-vote veto method is adopted.
As for the sixth point, "the organization and management level of enterprise R&D, the transformation ability of scientific and technological achievements, the growth of the number of independent intellectual property rights, sales and total assets", you can refer to the Guide to the Identification and Management of High-tech Enterprises (No.362 [2008] of the National Science and Technology Bureau), which is divided into core independent intellectual property rights (30 points), the transformation ability of scientific and technological achievements (30 points) and the organization and management level of R&D (20 points). The four indicators are given different numerical values, and the score ratio of each indicator is divided into six grades (A, B, C, D, E, F), namely: 0.80- 1.0, 0.60-0.79, 0.40-0.59, 0.20-0.39, 0.065433.
The second step is to prepare the materials and submit the material declaration on time within the specified time.
1. application form for the recognition of high-tech enterprises (online).
Copy of business license, organization code certificate and tax registration certificate.
13. Special audit report on the research and development expenses and high-tech products (services) income of enterprises in the last three fiscal years verified by qualified intermediaries that meet the relevant conditions of the work guidelines (refer to the special audit guidelines for the identification of high-tech enterprises of the Chinese Institute of Accountants for reference format, and at least one original shall be provided).
The financial statements of the enterprise in the last three fiscal years (including balance sheet, profit and profit distribution statement and cash flow statement) verified by a qualified intermediary agency.
5. Proof materials of technological innovation activities, including intellectual property certificate, patent exclusive license contract (agreement) with global exclusive license for more than 5 years and filing approval, proof of R&D projects such as the establishment of scientific and technological documents by governments at all levels, proof of transformation of scientific and technological achievements such as production approval, new product or new technology certification (novelty retrieval) materials, product quality inspection report, and proof of R&D organization and management level.
6. Description of the number of employees, educational background structure and the proportion of R&D personnel among employees.
The third step is to prepare materials for future reference.
Many places will require on-site inspection or enterprise defense after receiving the audit of materials experts, so some original materials (such as personnel roster, college diploma or above, project materials, etc.) must be prepared when applying. ). The personnel structure is one of the key issues in the recent application, but the expert review is generally based on what you wrote, but it will focus on spot checks at the national and provincial levels, so special attention should be paid.
Finally, pay special attention. The most important forms in the application are PS form and RD form. According to the RD form, experts will judge whether your enterprise is engaged in high-tech activities, whether R&D investment is reasonable, and whether R&D belongs to eight major fields (one-vote veto, unexpected); Judge whether your company's products are high-tech products according to PS table (if you delete several high-tech products, your income will not reach 60%), and comprehensively judge whether your R&D achievements, intellectual property rights and main products correspond according to intellectual property table, achievement transformation table, PS table and RD table.
Enterprise application materials
1, high-tech enterprise identification application; Note: "Fujian" or "Fujian Province" are used uniformly in the application form for "the office of an authorized institution".
2 copies of the business license and tax registration certificate of the enterprise; Note: Enterprises must be registered at least 1 year.
3. Special audit report on R&D expenses and income of high-tech products (services) in the last three fiscal years of the enterprise (calculated according to the actual operating years for less than three years) (see Annex1for format requirements);
4. The financial statements of the enterprise in the last three fiscal years (including balance sheet, profit and profit distribution statement and cash flow statement; in case of less than three years, the actual operating years shall prevail);
5. Proof materials of technological innovation activities;
(1) Intellectual property certificate: refers to the patents obtained in the last three years (the state has announced the authorization, and the application will be relaxed before this year's authorization), the software copyright registration certificate, the exclusive right of integrated circuit layout design, new plant varieties, and the exclusive license agreement (signed for more than five years, and the signing time must be before the year of application, and it must cover three years after recognition, that is, the validity period of high-tech enterprises). (excluding trademarks);
(2) New product or new technology certification materials: refer to national new product certificates, technical appraisal certificates, etc. , and there is no need to provide a report provided by a qualified novelty retrieval unit at or above the provincial level;
(3) Product quality inspection report: refers to the inspection report issued by a third-party inspection agency, excluding the enterprise self-inspection report;
(4) the certificate of the establishment of the science and technology plan at or above the provincial level;
(5) Production approval and environmental protection standard certificate;
6. A description of the number of employees, educational background structure and the proportion of R&D personnel in the employees of the enterprise, with a list of scientific and technical personnel above junior college and a list of R&D personnel (name, gender, age, educational background, school, major, professional title, position, post and ID number).
Enterprise registration form: pay special attention to: legal full name of the enterprise, legal person code or organization code, tax registration certificate number.
What are the material requirements for the review of senior one?
High-tech enterprises within the scope of evaluation shall, on a voluntary basis, provide the following evaluation materials in accordance with the relevant requirements of the Administrative Measures and the Work Guide:
1. The application for reexamination of high-tech enterprises, like the application for identification of high-tech enterprises, is generated and printed by the network;
2, the enterprise in recent three years to carry out research and development and other technological innovation activities report;
3. Attachment materials:
(1) Copy of business license and tax registration certificate (copy);
(2) The number of employees, educational background structure, information about R&D personnel and the roster of employees;
(3) A special audit report on the research and development expenses and income of high-tech products (services) in the last three fiscal years issued by a qualified intermediary agency that meets the relevant conditions of the Work Guidelines;
(4) A copy of the certificate of independent intellectual property rights authorized by the enterprise in the past three years, in which: the intellectual property rights obtained through transfer, donation, merger, etc. shall provide the certificate of change issued by China National Intellectual Property Administration; If it is obtained by exclusive license, it shall be accompanied by an exclusive license agreement and a record certificate issued by China National Intellectual Property Administration;
(5) summary of the transformation of scientific and technological achievements of the enterprise in the past three years and supporting materials (such as intellectual property rights, technology contracts, technical know-how applied at home and abroad, etc.);
(6) Proof materials of R&D activities (such as production approval, proof (novelty retrieval) materials of new products or technologies, product quality inspection reports, proof of the establishment of scientific and technological plans at or above the provincial level (including cities with separate plans), and proof materials reflecting the level of R&D organization and management of enterprises.
After finishing the above materials, please conduct self-examination according to the matters needing attention in the preparation of review materials, print the online application form and bind it with the attachment materials in the above order.
How do enterprises apply for the recognition of national high-tech enterprises? What are the requirements for enterprises? What conditions do high-tech enterprises need to meet?
1. What is a national high-tech enterprise?
In April 2008, the Ministry of Science and Technology, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued the Notice on Printing and Distributing the Administrative Measures for the Identification of High-tech Enterprises, which cancelled the titles of high-tech enterprises selected by previous provinces and listed the specific requirements for the identification of high-tech enterprises, which were specifically published in the Administrative Measures for the Identification of High-tech Enterprises. Any enterprise that meets the declaration conditions for high-tech enterprises may declare the title of high-tech enterprise to the provincial science and technology department.
2, identified as the title of national high-tech enterprises, what help to enterprises?
1). For all recognized high-tech enterprises, the corporate income tax rate has been reduced from the original 25% to 15%, which is equivalent to a 40% reduction on the original basis (see Article 28 of the Enterprise Income Tax Law, which came into effect on June 1 2008 for details). You can apply for a review after three years, and you can continue to enjoy tax benefits for three years after the review. One * * * is six years. (If the annual tax payment is 6.5438+0 million, you can enjoy the preferential treatment of 400,000 in the year when the declaration is passed, 6.5438+0.2 million in three years and 2.4 million in six years);
2), the recognized high-tech enterprises can enjoy the relevant preferential policies of the state, province and city with the approval documents and certificates of high-tech enterprises, and it is easier to obtain scientific research funding support and financial allocation at all levels of the state, province and city; The title of high-tech enterprise will be a basic threshold for many policies such as financial support.
3) The identification of high-tech enterprises will effectively improve the management level of scientific research and development, attach importance to scientific research and development, improve the core competitiveness of enterprises, provide strong qualifications for enterprises to participate in market competition, and greatly enhance the brand image of enterprises, which is of great help to both advertising and product bidding projects.
4) High-tech enterprises can not only reduce or exempt enterprise income tax, but also be a rare national qualification certification for any enterprise and an indispensable hard signboard for enterprises relying on science and technology. Its brand influence is second only to China famous brand products, China well-known trademarks and national inspection-free products.
3. How are high-tech enterprises evaluated?
First of all, it must meet the basic conditions of high-tech certification, and only when it meets the conditions can it be declared. After the application materials are submitted, you will be graded. If you score more than 70 points (excluding 70 points), you will be identified, and then you will be publicized on the high-tech enterprise certification management network. After the end of the publicity period, the national high-tech enterprise certificate will be issued by the science and technology department, the financial department and the tax department.
The main benefits of applying for national high-tech enterprises are as follows:
(1) Bidding business
In today's market economy environment, the competition is increasingly fierce, and enterprises must stand out among many competitors, among which bidding business is the most important one.
The identification of high-tech enterprises is a kind of recognition of enterprise technology, a kind of signal, and also marks the embodiment of enterprises' own qualifications in bidding, which brings greater weight and opportunities for winning the bid.
(2) enjoy tax incentives.
The corporate income tax rate of general enterprises is 25%, while the income tax rate of high-tech enterprises is preferential 15%, which means that the actual tax burden of enterprises is reduced by 10%.
This is undoubtedly attractive to enterprises that are committed to long-term development and have strong profit motives.
(three) to apply for various state subsidies and funds
Because today's country attaches great importance to high-tech enterprises, it has played a considerable additive role in obtaining state subsidies and funds for enterprises in the future, such as the scientific and technological innovation board and innovation fund of the New Fourth Board.
(4) Apply for a work permit in Beijing to attract talents.
High-tech enterprises can apply for Beijing work residence permit for employees with the company as the main body, which plays a great role in recruiting talents, attracting high-end talents from other places and retaining talents.