High-tech enterprises refer to the development in new fields through science and technology or scientific inventions, or the innovative management in the original fields. On the basis of defining the scope of high-tech industries, the concept of high-tech enterprises can be discussed from 2008? In 2006, the state promulgated the Administrative Measures for the Identification of High-tech Enterprises to define it. Therefore, in China, high-tech enterprises generally refer to resident enterprises that continuously carry out research and development and transformation of technological achievements within the scope of "high-tech fields supported by the state" promulgated by the state, form core independent intellectual property rights of enterprises, and carry out business activities on this basis. They are knowledge-intensive and technology-intensive economic entities.
National level: On the surface, high declaration will reduce the country's economic tax revenue, but from a deeper level, high declaration will strengthen the country's macro-control and intervention in the market, which is conducive to the country's management and operation of high-tech and improve the market investment environment.
Social level: High-tech enterprises are industries supported by national policies, which is unfair to the competition among industries in a certain sense. However, it is precisely because high-tech enterprises lag behind other industries that the support of the state will promote the development of the whole big industry, and the cooperation between high-tech industries and universities will also promote the progress and development of education to a certain extent.
Enterprise level: enterprises, especially small and medium-sized enterprises, are the direct beneficiaries of high-level declaration. Although the certification requirements are strict and the process audit is strict, as long as the enterprise is successful in certification, it can enjoy tax relief and policy support, which is conducive to improving the competitiveness of enterprises and expanding the influence of brand image, and can improve the living conditions of enterprises.
Note that enterprises did not make relevant plans when applying, which greatly delayed the application process of high-tech enterprises in the later period. The collection of R&D fees is a headache for applicants. In fact, R&D fees can be collected in a wide range, including R&D personnel salaries, social security, material fees, intellectual property application fees, trial production fees, outsourcing development fees, and so on. Specifically, accountants can be required to comply with the requirements of the guidelines for the identification of high-tech enterprises and the collection of R&D expenses plus deduction policy documents. Pay attention to all plans before declaration. All data hard indicators must be achieved. However, some enterprises lack the conditions, do not plan well in advance, and temporarily ask intermediaries to help them make materials, which has the problem of untrue materials, laying a hidden danger for the subsequent development of enterprises.
Two, high-tech enterprises to declare:
(a) enterprises according to the "national high-tech enterprise identification method" and "national high-tech enterprise work guide" for self-evaluation, preliminary judgment whether it meets the requirements of the identification conditions.
(2) Enterprises log on to the "High-tech Enterprise Accreditation Management Network" (www.innocom.gov.cn), fill in the "Enterprise Registration Form" as required, and submit it to the accreditation body through the network system. After the authorized institution checks the enterprise registration information on the network system and confirms the activation, the enterprise can carry out the follow-up declaration.
(3) The enterprise logs into the "High-tech Enterprise Accreditation Management Network", fills in the "Application for High-tech Enterprise Accreditation" as required, submits it to the accreditation body through the network system, and submits written materials to the accreditation body:
1, certification body
The administrative departments of science and technology of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall, together with the financial and tax departments at the same level, form the accreditation management institutions of high-tech enterprises in the region. The office is located in the provincial and municipal administrative departments of science and technology.
2. Written materials
(1) application form for the identification of high-tech enterprises (printed online, signed and stamped with the official seal of the enterprise);
(2) Copy of business license and other relevant registration certificates (with official seal);
(3) Intellectual property related materials (intellectual property certificate and certification materials reflecting the technical level and participation in standard setting, etc.). ), proof of scientific research project establishment (proof of scientific research project establishment at or above the provincial level (including cities with separate plans), acceptance or conclusion report shall be submitted for projects that have been accepted or concluded), transformation of scientific and technological achievements (itemizing the overall situation, transformation form and application effect), and R&D organization and management (specifying the overall situation that meets the five indicators).
(4) Detailed descriptions of key technologies and technical indicators of high-tech products (services), relevant production approval documents, certification and accreditation, qualification certificates, product quality inspection reports and other materials;
(five) the overall situation of enterprise employees and the list of scientific and technical personnel;
(6) A special audit or verification report on the R&D expenses and income of high-tech products (services) in the last three fiscal years (if the actual service life is less than three years, the same below) issued by a qualified and qualified intermediary institution, together with explanatory materials on R&D activities;
Note: (Enterprises choose intermediaries that meet the following conditions)
(1) Having an independent practice qualification, having been established for more than 3 years, and having no bad record in the last 3 years;
B the proportion of persons with professional qualifications (certified public accountants, tax agents) who undertake the accreditation work in that year is not less than 30% of the annual average number of employees, and the annual average number of employees is more than 20;
(seven) the financial and accounting reports of the enterprise in the last three fiscal years issued by qualified intermediaries (including accounting statements, notes to accounting statements and financial statements);
(8) Annual tax returns of enterprise income tax for the last three fiscal years.
Note: For classified enterprises, high-tech enterprises must decrypt the application materials to ensure the security of classified information.
(four) after receiving the application materials of the enterprise, the accreditation body shall select at least five accreditation experts (including no less than 60% technical experts and at least 1 financial experts) from the expert database to form an expert group. The contents of the review mainly include the following three aspects:
1, compliance review
To examine whether the enterprise's research and development activities (projects), annual financial accounting reports and special audit reports meet the requirements of the Administrative Measures and Work Guidelines;
2. Independent evaluation
Each technical expert fills in the Evaluation Form for Technical Experts of High-tech Enterprises, which mainly evaluates and scores the intellectual property rights, R&D activities, main business, achievement transformation and high-tech products (services) of the enterprise; Each financial expert fills in the Evaluation Form for Financial Experts of High-tech Enterprises respectively, and evaluates and scores with reference to the special report, enterprise financial accounting report and tax return submitted by intermediary agencies;
3. Comprehensive evaluation method
On the basis of the independent evaluation of the evaluation experts, the expert leader shall summarize the expert scores and fill in the Comprehensive Evaluation Form of the Expert Group for the Identification of High-tech Enterprises according to the average score.
Note: Conditional areas can conduct online review.
Measures for the selection of expert database and experts
(1) The accreditation body shall establish an expert database (including technical experts and financial experts), implement expert appointment system and dynamic management, and the number of candidates shall not be less than 3 times that of the accreditation experts;
(2) Technical experts should have senior technical titles, relevant professional background and practical experience in the technical field, and have a comprehensive understanding of the development and market situation in this technical field; Financial experts should have relevant senior technical titles, or have been engaged in relevant work 10 years and have relevant professional qualifications;
(3) According to the technical field of the core technologies of the main products (services) of the enterprise, the accreditation body randomly selects experts from the expert database to form an expert group, and designates 1 technical experts as the leader of the expert group to carry out the accreditation work.
(5) The accreditation body shall, according to the evaluation opinions of the expert group, comprehensively evaluate the application materials of the applicant enterprises (conduct on-the-spot verification of some enterprises as appropriate), put forward a list of accredited enterprises, and report it to the leading group for the record, and the submission time shall not be later than 1 1 the end of each year.
(six) the list of enterprises that have been identified for the record shall be publicized by the office of the leading group in the "high-tech enterprise identification management network" 10 working days. If there is any objection, it should be put forward in writing to the office of the leading group, which will be verified and handled by the accreditation body; The office of the leading group can conduct spot checks on the declared enterprises, and hand over the enterprises with problems to the accreditation bodies to verify the situation and make suggestions.
(seven) the list of enterprises that have been identified for the record shall be publicized by the office of the leading group in the "high-tech enterprise identification management network" 10 working days. If there is any objection, it should be put forward in writing to the office of the leading group, which will be verified and handled by the accreditation body; The office of the leading group can conduct spot checks on the declared enterprises, and hand over the enterprises with problems to the accreditation bodies to verify the situation and make suggestions.