Small and medium-sized technology-based enterprises play a pivotal role in China's economic development, and play a vital role in accelerating the industrialization of scientific and technological achievements, strengthening the main force of science and technology, and cultivating new economic growth points.
1. If the annual sales revenue of an enterprise does not exceed 200 million yuan and the total assets exceed 200 million yuan, can it apply for technology-based small and medium-sized enterprises?
Answer: According to the provisions of the "Evaluation Measures" and the "Work Guidelines", small and medium-sized technology-based enterprises must meet the total number of employees not exceeding 500 people, the annual sales revenue not exceeding 200 million yuan, and the total assets not exceeding 200 million yuan.
If a business meets only one of these requirements, it is not eligible for filing.
2. The form of tax collection of enterprises is verified collection, can they apply for technology-based small and medium-sized enterprises?
Answer: In accordance with the provisions of the "Administrative Measures" and the "Work Guidelines", applicants for technology-based small and medium-sized enterprises need to be registered in China (excluding Hong Kong, Macao and Taiwan) or established in accordance with foreign (regional) laws but the actual management institutions in China have sound accounting, audit and collection, and can accurately collect R&D expenses, and pay enterprise income tax.
Enterprises that implement the form of verification and collection cannot declare.
3. What fields of enterprises cannot apply for technology-based SMEs?
A: Tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment, other industries specified by the Ministry of Finance and the State Administration of Taxation.
4. If the enterprise is a high-tech enterprise, does it automatically become a technology-based small and medium-sized enterprise without filling in the evaluation form?
Answer: According to the provisions of the "Work Guidelines", enterprises that meet the evaluation conditions, if they have a high-tech enterprise qualification certificate within the validity period and are not subject to the restrictions on the score value of the comprehensive evaluation, can directly confirm that they meet the conditions of small and medium-sized technology-based enterprises.
Although the enterprise is a high-tech enterprise, it still needs to log in to the system to fill in the information and self-assessment, and submit relevant materials.
5. When can enterprises apply for technology-based small and medium-sized enterprises?
Answer: Enterprises can apply after the accreditation agency releases the work arrangements for small and medium-sized technology-based enterprises in the current year. Enterprises should apply within the prescribed time limit, and will not be accepted after the specified time limit.
The 2024 application deadline is expected to be until the end of September.
6. The R&D expenses of the enterprise are indeed greater than the cost expenses, why is the declaration rejected?
Answer: According to the "Work Guidelines", the total cost and expense include operating costs, taxes and additional and period expenses, according to the accounting system of enterprises, the financial data of the previous fiscal year are used. Costs and expenses are based on the annual tax return of enterprise income tax. Total cost and expense = operating cost + tax and surcharge + sales expense + management expense + R&D expense + financial expense.
R&D expenses are included in the cost expenses, so the R&D expenses cannot be greater than the cost expenses.
7. There is a company name in the public list, but there is no number, when can I get the number?
Answer: In accordance with the provisions of the "Evaluation Measures" and the "Work Guidelines", the provincial science and technology authorities will summarize and approve the list of enterprises, generate publicity documents in batches, and simultaneously publicize them on the national information service platform for small and medium-sized science and technology enterprises and the official websites of the provincial science and technology administrative departments for 10 working days.
Enterprises need to publicize for 10 working days, and if there is no objection to the publicity, they will be given a registration number for small and medium-sized technology-based enterprises.