In the identification of high-tech enterprises, scientific and technological personnel are a very important indicator. Specifically, scientific and technological personnel refer to those who are directly engaged in R&D and related technological innovation activities, as well as those who specialize in the management and provision of direct technical services for the above activities, and their cumulative actual working time needs to be more than 183 days. These include part-time, part-time and temporary employees of the enterprise.
In the total number of employees in the enterprise, the proportion of scientific and technological personnel needs to meet certain requirements. According to the Guidelines for the Management of the Identification of High-tech Enterprises, the proportion of scientific and technological personnel engaged in R&D and related technological innovation activities in the total number of employees of the enterprise in the current year shall not be less than 10%.
That is to say, if the total number of employees in the enterprise is 200 in the current year, then the number of scientific and technological personnel needs to reach more than 20.
The calculation of this ratio is based on the annual monthly average of the total number of employees and the number of scientific and technological personnel of the enterprise in the current year. The monthly average is calculated by adding the beginning and end of the month and dividing it by 2, while the monthly average for the year is the sum of the monthly averages for the year divided by 12. If an enterprise commences business or ceases its business activities in the middle of the year, the relevant indicators will be determined based on its actual operating period as the tax year.
Monthly average (number of the beginning of the month and end of the month) 2
Monthly averages for the year Sum of the monthly averages for the year 12
Proportion of scientific and technological personnel = average monthly number of scientific and technological personnel throughout the year 100% of the average monthly total number of employees of the enterprise
Calculation Description: If the enterprise opens in the middle of the year, the average number is calculated according to the actual business month.
In order to ensure that the proportion of scientific and technological personnel meets the requirements, enterprises should conduct self-inspection in the year before the declaration, and adjust the personnel structure in a timely manner. This includes strengthening the R&D team by introducing outstanding talents to ensure that the number and quality of scientific and technological personnel of the enterprise can meet the requirements of high-tech enterprise designation.
In short, in the identification of high-tech enterprises, the quantity and quality of scientific and technological personnel are very important factors. Companies need to ensure that the required proportion of scientific and technological personnel is met, and that these personnel need to have the relevant professional skills and experience to support their R&D and innovation activities.
1) Scientific and technological personnel must be hired, pay social security and individual income tax, and work for more than 183 days;
2) The majors and academic qualifications required by scientific and technological personnel are science and engineering, and a small number of non-science and engineering related majors are allowed, but they need to have working hours, work experience and relevant professional titles to corroborate;
3) The R&D organizational structure is perfect and reasonable, and the positions and positions set up are clear and reasonable;
4) The participants in the RD table of the R&D project, the project establishment report and the final report are the same, and the division of tasks is consistent.
1) In-service personnel need to provide the signed labor contract and the payment voucher of social insurance premiums in the previous year;
2) Part-time and temporary employees need to provide labor contracts, salary schedules, wage payment vouchers, etc.