Clear! The identification of high-tech enterprises in 2024 will be managed by the Ministry of Science and Technology under the management of the Ministry of Industry and Information Technology, and the Ministry of Science and Technology will organize the formulation of high-tech development and industrialization plans and policies, and guide the development of science and technology service industry, technology market, and science and technology intermediary organizations will be assigned to the Ministry of Industry and Information Technology.
To prepare to apply for high-tech enterprises in 2024, we must pay special attention to the following six major matters. With potential changes to the audit environment, these recommendations will be a key element in ensuring a smooth determination.
1. Layout of intellectual property rights in advance
1. The intellectual property rights applied for by the enterprise must be related to the declared field.
2. Enterprises need to plan their intellectual property rights in advance, and must avoid the situation of centralized issuance of certificates in the current year, otherwise there will be a risk of veto.
3. The number of intellectual property rights ensures that there is more than one Class I intellectual property right or more than 5 Class II intellectual property rights.
Second, do a good job in the transformation of scientific and technological achievements in advance
1. Effective scientific and technological achievements include: patents, copyrights (including software copyrights, audio and video copyrights of animation works, etc.), integrated circuit layout designs and other Class I and II intellectual property rights within the validity period; National, industry, local standards, testing methods, technical specifications, etc.; Evaluation of scientific and technological achievements issued by third-party authoritative institutions and registered scientific and technological achievements, etc.
2. The average annual "5 or more" Class A standards for the ability to transform scientific and technological achievements is recommended, and it is recommended that more than 15 items are needed for the transformation of scientific and technological achievements in three years. It should be noted that the data of the conversion evaluation examines the transformation in the past 3 years, excluding the year of declaration.
Third, the collection of R & D expenses is the top priority!
1. The proportion of the total R&D expenses of the enterprise in the past three fiscal years (calculated according to the actual operating time if the actual operation period is less than three years) to the total sales revenue of the same period shall meet the requirements, which shall be determined according to the sales revenue of the latest year.
2. The R&D data should be disclosed in the annual financial audit report, the special audit report of R&D expenses and the final settlement report, and the data should match each other. If there is a discrepancy, a data discrepancy statement must be issued!
3. Enterprises should sort out the R&D project approval report, acceptance, completion and other documents and materials in advance for the first three years of the high-tech enterprise declaration, correctly collect the R&D expenses, and conduct special audit or assurance by an intermediary agency that is qualified and meets the relevant conditions of the "Guidelines for the Management of High-tech Enterprise Identification".
4. Set up a special R&D expense account for high-tech enterprise identification, and provide relevant vouchers and schedules.
5. Enterprises that meet the requirements should declare additional deductions for R&D expenses every year as much as possible to avoid being audited during tax audits.
4. Standardize the organization and management of research and development
1. R&D organization and management enterprises should remember not to format and template simple processing, and the review experts will see whether the R&D management system is applied in the company's actual R&D process, and whether the evidence chain is sufficient.
2. According to the overall situation of enterprise research and development and technological innovation organization and management, technical experts will conduct a comprehensive score based on the following evaluations:
5. Ensure that the proportion of scientific and technological personnel meets the standard
1. One year before the declaration of high-tech enterprises, enterprises need to conduct an inventory of scientific and technological personnel to verify whether they meet the requirements of accounting for more than 10%.
2. Scientific and technological personnel include on-the-job, part-time and temporary employees, and ensure that the cumulative actual working time is more than 183 days.
6. Ensure that there is a certain increase in sales revenue and net assets in the past three years
1. The growth index of the enterprise accounts for 20% of the evaluation of innovation ability, including the growth rate of sales revenue and the growth rate of net assets, and the average annual growth rate of more than 35% can get full marks.
2. The financial data should be filled in truthfully and cannot be modified after confirmation.
In the identification of high-tech enterprises in 2024, paying close attention to and properly responding to the above six precautions will be the key to the successful declaration of enterprises. With the change of the audit department, in order to prevent the audit department from adjusting the audit requirements and standards, therefore, planning and careful preparation in advance, including the layout of intellectual property rights, the transformation of scientific and technological achievements, the reasonable collection of R & D expenses, the standardized organization and management, the proportion of scientific and technological personnel and the planning of enterprise growth, etc., will play a vital role in the process of identifying high-tech enterprises.
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