Legal analysis: 1. The time for review is the year when the high-tech qualification expires. If the company does not submit a review application in time during this time, the high-tech qualification will automatically expire when it expires; 2. In addition to online In addition to filling in the information, paper materials need to be submitted to the designated window so that the high-tech enterprise application review process can be carried out; 3. Before submitting the "High-tech Certification Application", the enterprise must carefully check the 5 audit report data and the data submitted in the application system The consistency of the data, if it is not correct, it must be corrected in time, otherwise it will not be approved. 4. Before a high-tech enterprise applies for reexamination, the enterprise must strictly check the financial data, and pay special attention to the R&D expenses and the proportion of high-tech products that meet the standards. If there are differences, a reasonable written explanation must be provided in other supporting materials, otherwise the review will be denied. 5. The tax department will check and compare the sales income reported by the enterprise and the sales income reported for income tax. If there is a difference between the two types of income reported by the enterprise, a written explanation must be provided in other supporting materials. 6. High-tech enterprises must carefully check the special audit report when applying for review. The report must meet the requirements for high-tech certification, including the basic situation of the enterprise, the overall situation of high-tech product (service) revenue in the past year, the details of high-tech product sales revenue and service revenue, and the details of high-tech product sales revenue and service revenue in the past three years. The overall situation of research and development investment in the year and the details of research and development expenses by year by project and funding subject.
Legal basis: "Measures for the Administration of the Certification of High-tech Enterprises"
Article 9 The qualification of a certified high-tech enterprise shall be valid for three years from the date of issuance of the certificate.
Article 10 After an enterprise obtains the qualification of a high-tech enterprise, it will enjoy tax preferential treatment starting from the year in which the high-tech enterprise certificate is issued. It can go to the competent tax authorities to handle tax preferential procedures in accordance with the provisions of Article 4 of these Measures. .