What are the necessary conditions to declare a high level?

The value of high recognition is not only the reduction of enterprise income tax, but also the R&D level and financial standardization of enterprises, which is of great significance to the long-term development of enterprises. Hongbang Intellectual Property, as a senior consultant of Intellectual Property+Project Planning-Association, compiled the latest high-tech enterprise identification guide on 20 19.

1. Enterprises must be registered for more than one year when applying for accreditation. One year: it means that the enterprise must be registered and established for more than 365 calendar days.

2. The enterprise obtains the ownership of the intellectual property rights that support the core technology of its main products (services) through independent research and development, transfer, donation and merger.

Note: Intellectual property rights must be authorized or approved in China and within the validity period; The intellectual property owner is the applicant, who needs to obtain the authorization certificate or authorization notice and provide the payment receipt before applying; During the application period of quality certification and quality qualification, if there are multiple owners, only one owner can use it when applying.

Enterprises without intellectual property rights cannot be identified as high-tech enterprises.

Intellectual property rights include:

Class I: invention patents (including national defense patents), new plant varieties, national crop varieties, national new drugs, national first-class protected varieties of traditional Chinese medicine, and exclusive rights of layout-design of integrated circuits (Class I intellectual property rights can be used many times).

Category II: utility model patents, design patents, software copyrights, etc. (excluding trademarks). The design patent must be a design that does not simply change the pattern and shape of the product, mainly refers to the design obtained by research and development using scientific and engineering methods. (Class II intellectual property rights are limited to one-time use)

3. The technology that plays a core supporting role in the main products (services) of the enterprise belongs to the high-tech field supported by the state.

Main products (services): refers to high-tech products (services) with intellectual property rights that play a core supporting role in technology, and the sum of income accounts for more than 50% of the income of high-tech products (services) of enterprises in the same period.

High-tech products (services) refer to products (services) whose technology plays a core supporting role and belongs to the scope of high-tech fields supported by the state.

Eight fields of "state-supported high-tech fields":

(1) electronic information

(2) Biology and New Medicine

(3) Aerospace

(4) New materials

(5) High-tech service industry

(6) New energy and energy saving

(7) Resources and environment

(8) Advanced manufacturing and automation

4. The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the enterprise to the total number of employees in the enterprise in that year is not less than 10%.

Scientific and technical personnel: those who are directly engaged in R&D and related technological innovation activities, and are specialized in the management of the above activities and provide direct technical services, and the accumulated actual working time exceeds 1.83 days, including on-the-job, part-time and temporary employees.

Total employees: including on-the-job, part-time and temporary employees. On-the-job employees need to sign labor contracts or pay social insurance premiums; Part-time and temporary workers must work in the enterprise 183 days or more.

Current year: refers to the 1 fiscal year before the enterprise's declaration.

5. The proportion of the total R&D expenses of the enterprise in the last three fiscal years (if the actual operating period is less than three years, it is calculated according to the actual operating time, the same below) to the total sales revenue in the same period meets the following requirements: if the sales revenue of the enterprise in the last year is less than 50 million yuan (inclusive), it shall not be less than 5%; No less than 4% of enterprises with 50 million yuan to 200 million yuan (inclusive); 200 million yuan of enterprises, not less than 3%; Among them, the total R&D expenses incurred by enterprises in China are not less than 60% of the total R&D expenses.

The last three fiscal years refer to: three consecutive fiscal years before the enterprise's declaration (excluding the declaration year);

The latest year refers to: 1 fiscal year before the enterprise's declaration;

6 in the past year, the income from high-tech products (services) accounted for no less than 60% of the total income of enterprises in the same period;

High-tech product (service) income: refers to the sum of product (service) income and technology income obtained by enterprises through R&D and related technological innovation activities.

The technology that plays a core supporting role for enterprises to obtain the above benefits should belong to the scope stipulated in the technical field.

Total income: refers to the total income MINUS non-taxable income, that is, the operating income confirmed on the tax return form of income tax settlement.

Among them, technical income includes:

(1) Technology transfer income: refers to the income obtained by technology innovation achievements of enterprises through technology trade and technology transfer;

(2) Technical service income: refers to the income obtained by an enterprise from providing technical information, technical consultation and market evaluation, engineering and technical project design, data processing, test analysis and other services to the society and external users of the enterprise by using its own human, material and data systems;

(3) Entrust research and development income: refers to the income obtained by enterprises undertaking research and development, pilot test and new product development entrusted by all sectors of society.

7. The evaluation of enterprise innovation ability should meet the corresponding requirements. Four indicators of enterprise innovation ability:

(1) Intellectual Property

(2) the ability to transform scientific and technological achievements

(3) R&D organization and management level

(4) Enterprise growth

The indicators at all levels are graded by integers, with a full score of 100 and a comprehensive score of 7 1 or above, which meets the certification requirements.

8 enterprises to apply for confirmation within one year before the occurrence of major safety, major quality accidents or serious environmental violations.

Within one year before the application is approved: within 365 days before the application (including the reporting year).

Enterprises applying for high-tech certification must meet the above conditions before applying. Hongbang Intellectual Property provides high-tech enterprise certification agency services for enterprises, and the benefits of applying for high-tech enterprises include enjoying national preferential tax policies, capital policies and financial subsidies.