It is very important for a company to be recognized as a high-tech enterprise. The following are the eight conditions for being recognized as a high-tech enterprise, please be sure not to miss it.
The identification of high-tech enterprises needs to meet eight conditions, what are these conditions?
1) When applying for recognition, the enterprise must be registered for more than one year.
Enterprises can obtain the ownership of intellectual property rights that play a core supporting role in the technology of their main products (services) through independent research and development, purchase, acceptance of gifts or mergers and acquisitions.
3) The technology that belongs to the "high-tech fields supported by the state" is to play a core supporting role in the main products (services) of the enterprise.
4) The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities of the enterprise shall not be less than 10% of the total number of employees of the enterprise in the current year.
5) The ratio 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 will be calculated according to the actual operating time) to the total sales revenue of the same period shall meet the following requirements:
a.In the past year, the proportion of enterprises with sales revenue of less than 50 million yuan shall not be less than 5%.
b.In recent years, the company's sales revenue accounts for no less than 4% in the range of 50 million yuan to 200 million yuan (inclusive).
c.The proportion of enterprises with sales revenue of more than 200 million yuan must not be less than 3%, and this situation has lasted for a year.
In China, the domestic share of total corporate spending on research and development should not be less than 60%.
6) The proportion of the company's high-tech product (service) revenue in the past year shall not be less than 60% of the total revenue.
7) The evaluation of the innovation ability of the enterprise should meet the corresponding requirements.
8) The enterprise shall not have any major safety accidents, major quality problems or serious environmental violations within one year before applying for recognition.
What is the role of high-tech enterprise identification?
Take advantage of the preferential policies of tax deductions.
The corporate income tax rate of enterprises recognized as high-tech enterprises will be reduced from the original 25% to 15%. This represents a 40% reduction from the original tax rate. After three consecutive years, you can apply for a review, and after passing the review, you can continue to enjoy the tax benefits for three years.
State support and financial allocation for scientific research funds.
Enterprises with the qualification of high-tech enterprises can enjoy various preferential policies provided by the state, province and city by virtue of the approval documents and high-tech enterprise certificates. In addition, these enterprises are also more likely to obtain scientific research funding support and financial allocations at the national, provincial and municipal levels.
The title of high-tech enterprise will become the basic requirement of many policy measures (such as financial support, etc.).
Identification and filing are two different concepts, specifically referring to high-tech enterprises, each with its own significance and mode of operation.
The recognition of high-tech enterprises refers to the qualification of high-tech enterprises through the application and evaluation of relevant departments. This requires the enterprise to provide relevant technology development, research and innovation dossiers, and after professional review, it is proved that the enterprise has the conditions of a high-tech enterprise in order to be recognized. The filing of high-tech enterprises refers to the filing and registration of relevant identification materials in accordance with the corresponding provisions of enterprises that meet the conditions for the recognition of high-tech enterprises. The filing and registration is an administrative management act, mainly for the purpose of statistics and management of the number and situation of high-tech enterprises, and to facilitate the relevant departments to carry out policy support and supervision. In summary, the identification of high-tech enterprises is a process of assessing whether an enterprise has the qualification of a high-tech enterprise, while the filing of a high-tech enterprise is an act of statistics and management of enterprises that meet the identification conditions.
The identification of high-tech enterprises at the qualification level is carried out in accordance with the identification measures jointly formulated by the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation, and can become a national high-tech enterprise after identification. The filing of high-tech enterprises is a support policy jointly formulated by the Municipal Science and Technology Bureau and the Municipal Finance Bureau, and the enterprises that successfully record will be recognized by the municipal qualification.
The application procedure for the identification of national high-tech enterprises is carried out through online declaration, offline expert review and identification review. The results of the designation need to be reported to the state for the record, and there is no objection during the publicity period to pass the designation. The filing of high-tech enterprises refers to the declaration on the official website of the Municipal Science and Technology Bureau, which is reviewed by the district science and technology department and reported to the Municipal Science and Technology Bureau for review.