The requirements for revenue proportion of high-tech enterprises mainly involve two aspects:
1. Revenue proportion of high-tech products (services): the revenue of high-tech products (services) must account for more than 6% of the total revenue of the enterprise in the current year. This is one of the important conditions for the identification of high-tech enterprises.
2. R&D expenditure proportion: The proportion of the total R&D expenditure of the enterprise in the last three fiscal years to the total sales revenue in the same period must meet certain requirements, which is also a key indicator in the identification of high-tech enterprises. The specific requirements are as follows:
(1) For enterprises with sales revenue less than 5 million yuan in the latest year, the R&D expenditure shall account for no less than 5%.
(2) The R&D expenditure of enterprises with sales income of 5 million yuan to 2 million yuan in the latest year shall not be less than 4%.
(3) The R&D expenditure of enterprises with sales revenue of more than 2 million yuan in the last year shall not be less than 3%.
In addition, the total R&D expenses incurred by enterprises in China account for no less than 6% of the total R&D expenses.
Conditions for accreditation of high-tech enterprises
1. Time of registration of enterprises: enterprises must be registered for more than one year when applying for accreditation.
2. Independent intellectual property rights: Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights over the core technologies of their main products (services) through independent research and development, transfer, donation and merger.
The quantity requirements of intellectual property rights include: at least one invention patent, new plant variety, or more than eight utility model patents, or more than 1 design patents or software copyrights that do not simply change product patterns.
3. Product field: The technology of the main products (services) of the enterprise must fall within the scope stipulated in the High-tech Fields Supported by the State.
4. Proportion of scientific and technological personnel: The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities in an enterprise shall not be less than 1% of the total number of employees in that year.
5. Proportion of R&D expenses: The proportion of the total R&D expenses of an enterprise in the last three fiscal years to the total sales revenue in the same period must meet the following conditions:
(1) The proportion of enterprises with sales revenue less than 5 million yuan in the latest year is not less than 5%.
(2) The proportion of enterprises with sales income of 5 million yuan to 2 million yuan in the last year is not less than 4%.
(3) The proportion of enterprises with sales revenue of more than 2 million yuan in the last year is not less than 3%.
Among them, the total R&D expenses incurred in China account for no less than 6% of the total R&D expenses.
6. Financial and growth requirements: The financial status of an enterprise should meet the growth requirements of high-tech enterprises, including the proportion of income from high-tech products (services), the growth of sales and total assets.