1. Application conditions for specialized, special and new enterprises
According to the Administrative Measures for the Identification of Specialized and Special New Enterprises (jointly issued by the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation, revised in 2017), the declaration conditions for specialized and special new enterprises mainly include the following four aspects:
Nature of enterprise: The declared enterprise must be a legal entity established in accordance with the law, with independent accounting and independent civil liability, and does not belong to the prohibited or restricted industries stipulated by the state.
Enterprise scale: The declared enterprise must be a small and medium-sized enterprise, that is, the number of employees shall not exceed 500, and the total assets shall not exceed 200 million yuan or the annual sales revenue shall not exceed 300 million yuan.
Enterprise field: The applicant must belong to the high-tech field supported by the state, that is, the seven fields specified in the high-tech field supported by the state (revised in 2016), namely electronic information technology, biological and new medical technology, aerospace technology, new material technology, high-tech services, new energy and energy-saving technology, resources and environmental technology.
Enterprise innovation: The applicant must have independent intellectual property rights, with continuous R&D and technological innovation as the core, to form the core competitiveness of the enterprise. Specifically, the reporting enterprise needs to meet at least one of the following indicators:
Proportion of R&D expenditure: The proportion of R&D expenditure of the declared enterprise in the sales revenue of the previous year shall not be lower than the following standards: the number of employees shall not exceed 100, not less than 3%; If the number of employees is more than 100 but not more than 300, it shall not be less than 4%; If the number of employees is more than 300, not less than 5%.
Number of intellectual property rights: The number of valid invention patents, utility model patents, design patents, integrated circuit layout design patents, new plant varieties, computer software copyrights and other intellectual property rights owned by the declared enterprise shall not be less than the following standards: the number of employees shall not exceed 100, not less than 3; If the number of employees is more than 100 but not more than 300, not less than 6; If the number of employees is more than 300, there shall be no less than 9 cases.
Proportion of intellectual property income: The proportion of intellectual property income of the declared enterprise in the sales revenue of the previous year shall not be less than the following standards: the number of employees shall not exceed 100, not less than 2%; If the number of employees is more than 100 but not more than 300, it shall not be less than 3%; If the number of employees is more than 300, not less than 4%.
Proportion of revenue from new products: The proportion of revenue from new products (referring to products developed and put on the market in the previous year) to the sales revenue of the previous year shall not be lower than the following standards: the number of employees shall not exceed 100, not less than 10%; If the number of employees is more than 100 but not more than 300, it shall not be less than 15%; If the number of employees is more than 300, not less than 20%.
Second, the application process of specialized and special new enterprises
The declaration process for specialized and special new enterprises is mainly divided into the following five steps:
Step 1: Register. The applicant enterprise needs to register on the management service platform of the Ministry of Science and Technology of the People's Republic of China, fill in the basic information of the enterprise, and obtain the user name and password.
Step 2: Declaration. The applicant needs to log in to the platform with a username and password, fill in the declaration form, upload the application materials, and submit the application information. The details of the declaration form and application materials are described below.
Step 3: Preliminary review. The provincial-level science and technology department where the applicant enterprise is located shall conduct a preliminary review of the application information, and review whether the applicant enterprise meets the application conditions, and whether the declaration form and application materials are complete, true and valid. After passing the preliminary examination, the applicant enterprise enters the review stage.
Step 4: Review. The Ministry of Science and Technology of the People's Republic of China organizes experts to review the declared enterprises that have passed the preliminary examination, evaluate the innovation ability and core competitiveness of the declared enterprises, and determine whether the declared enterprises meet the identification standards of specialized and special new enterprises. After the review is passed, the applicant enterprise enters the publicity stage.
Step 5: Publicity. The Ministry of Science and Technology of the People's Republic of China will publicize the list of declared enterprises that have passed the review on the platform and accept social supervision, and the publicity period will be 10 working days. After the publicity has no objection, the Ministry of Science and Technology of the People's Republic of China officially recognizes the declared enterprise as a specialized and special new enterprise and issues a certificate.
3. Application materials for specialized and special new enterprises
The application materials for specialized, special and new enterprises mainly include the following categories:
Basic materials of the enterprise: including copies of statutory registration documents such as business license, organization certificate, tax registration certificate, social insurance registration certificate, etc., as well as copies of internal management documents such as the articles of association of the enterprise, resolutions of the shareholders' meeting or the board of directors.
Financial materials of the enterprise: including the financial accounting report of the enterprise in the latest year (including balance sheet, income statement, cash flow statement, etc.), a copy of the audit report audited and issued by an accounting firm, and a copy of the tax return, tax certificate and other tax-related documents of the enterprise in the latest year.
Enterprise innovation materials: including copies of intellectual property certificates (including patent certificates, software copyright certificates, etc.) owned by the enterprise, as well as copies of relevant supporting documents such as enterprise R&D projects, R&D teams, R&D funds, and R&D achievements.
Enterprise declaration form: including two copies of the "Declaration Form for Specialized and Special New Enterprises" and the "Evaluation Form for the Innovation Ability of Specialized and Special New Enterprises", which need to be filled in according to the requirements and formats on the platform, and stamped with the official seal of the enterprise.