The development of small and medium sized high tech enterprises

The meaning of small and medium-sized high-tech enterprises is as follows:First of all, small and medium-sized high-tech enterprises are high-tech enterprises, and there is no distinction between small and medium-sized enterprises. High-tech enterprises (regardless of small and medium-sized) refer to:

In the "high-tech fields supported by the state", continue to carry out research and development and transfer of technological achievements, form the core independent intellectual property rights of enterprises, and carry out business activities on this basis, and register in China for more than one year.

Advantages of high-tech enterprises:1. Recognized high-tech enterprises can enjoy the relevant preferential policies of the state, province and city with the approval documents and the "High-tech Enterprise Identification Certificate", and it is easy to obtain scientific research funding support and financial allocation at the national, provincial and municipal levels.

2. The identification of high-tech enterprises will effectively improve the management level of scientific and technological research and development, attach importance to scientific and technological research and development, improve the competitiveness of enterprises, provide strong qualifications for enterprises in market competition, and enhance corporate image.

High-tech enterprises refer to resident enterprises that have been registered in China (excluding Hong Kong, Macao and Taiwan) for more than one year and continue to carry out research and development and transformation of technological achievements within the "High-tech Fields Supported by the State", form the core independent intellectual property rights of the enterprise, and carry out business activities on this basis. The details are as follows:

1. When applying for recognition, the enterprise must be registered and established for more than one year;

2. Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have the ownership of independent intellectual property rights of the core technology of their main products (services) through independent research and development, transfer, donation, mergers and acquisitions, etc., or through exclusive licensing for more than 5 years, and meet one of the following quantity requirements:

1) More than 2 inventions or new plant varieties;

2) More than 6 utility model patents;

3) More than 7 design patents or software copyrights or exclusive rights of integrated circuit layout designs that do not simply change the pattern and shape of the product;

3. The technology that plays a core supporting role in the main products (services) of the enterprise wheel beam industry belongs to the scope of the "high-tech fields supported by the state";

4. 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%;

5. The proportion of the total R&D expenses of the enterprise in the past three fiscal years to the total sales revenue of the same period meets the following requirements:

1) Enterprises with sales revenue of less than 50 million yuan (inclusive) in the latest year, the proportion shall not be less than 5%;

2) Enterprises with sales revenue of 50 million yuan to 200 million yuan (inclusive) in the latest year, the proportion shall not be less than 4%;

3) Enterprises with sales revenue of more than 200 million yuan in the latest year shall not be less than 3 per 100 per cent.

High-tech enterprises refer to resident enterprises that continue to carry out research and development and transformation of technological achievements within the "High-tech Fields Supported by the State", form the core independent intellectual property rights of the enterprise, and carry out business activities on this basis, and have been registered in China (excluding Hong Kong, Macao, and Taiwan) for more than one year. The details are as follows:

1. The enterprise must be registered for more than one year when applying for recognition;

2. Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have the ownership of independent intellectual property rights in the core technology of their main products (services) through independent research and development, transfer, donation, mergers and acquisitions, etc., or through exclusive blocking and balancing licenses for more than 5 years, and meet one of the following quantity requirements:

1) More than 2 inventions or new plant varieties;

2) More than 6 utility model patents;

3) More than 7 design patents or software copyrights or exclusive rights of integrated circuit layout designs that do not simply change the pattern and shape of the product;

3. The technology that plays a core supporting role in the main products (services) of the enterprise belongs to the scope specified in the "High-tech Fields Supported by the State";

4. 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%;

5. The proportion of the total R&D expenses of the enterprise in the past three fiscal years to the total sales revenue of the same period meets the following requirements:

1) Enterprises with sales revenue of less than 50 million yuan (inclusive) in the latest year, the proportion shall not be less than 5%;

2) Enterprises with sales revenue of 50 million yuan to 200 million yuan (inclusive) in the latest year, the proportion shall not be less than 4%;

3) Enterprises with sales revenue of more than 200 million yuan in the latest year shall not be less than 3 per 100 per cent.

Recently, some people who are already high-tech enterprises will come to us and ask us, are they considered small and medium-sized technology-based enterprises? Today, let's answer this question.

First of all, the identification of high-tech enterprises and technology-based small and medium-sized enterprises are two different identification projects, and there are differences in the identification conditions between the two. Therefore, it can be understood that high-tech enterprises are not necessarily technology-based small and medium-sized enterprises.

In Article 8 of the evaluation index of the "Evaluation Measures for Small and Medium-sized Enterprises in Science and Technology", it is written that if an enterprise has a qualification certificate for high-tech enterprises within the validity period, it can be directly confirmed that it meets the requirements of small and medium-sized enterprises in science and technology.

That is to say, if the enterprise's high-tech enterprise certification is still valid and meets the conditions of (1) and (4), it is considered a technology-based small and medium-sized enterprise.

Let's take a look at what these four conditions are.

(1) Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan).

2) The total number of employees shall not exceed 500, the annual sales revenue shall not exceed 200 million yuan, and the total amount of assets shall not exceed 200 million yuan.

3) The products and services provided by the enterprise do not belong to the categories of prohibition, restriction and elimination stipulated by the state.

4) The enterprise has not had any major safety or quality accidents, serious environmental violations, or serious untrustworthy conduct in scientific research in the previous year or within the current year, and the enterprise has not been included in the list of abnormal business operations or the list of untrustworthy enterprises with serious violations.

Therefore, enterprises that have obtained the high-tech enterprise certificate can self-assess whether they meet the above four conditions. If it meets the requirements, it will be regarded as meeting the conditions of small and medium-sized technology-based enterprises, and then it will be put into the warehouse according to the process of evaluation of technology-based small and medium-sized enterprises.

The above is the specific benefits of Shenzhen, in fact, the benefits are different from place to place, roughly as follows:

1.Tax deductions.

Recognized high-tech enterprises can be levied enterprise income tax at a reduced rate of 15%. The corporate income tax has been reduced from 25% to 15%, which is equivalent to a 40% reduction on the original basis. For three consecutive years, after the expiration of the three-year period, you can re-apply for the recognition of high-tech enterprises (before 2016, the high-tech review was done after the expiration of the three-year period, and the 2016 management measures cancelled the high-tech review and continued to re-apply for high-tech), and the recognition can be enjoyed for 6 years by continuing to enjoy the three-year tax incentives.

For example, if an enterprise pays 1 million yuan in annual taxes, it can enjoy a reduction of 400,000 yuan in the year when the declaration is passed, 1.2 million tax reductions in three years, and 2.4 million in six years);

2.Preferential policies for additional deductions.

The R&D investment of enterprises developing new technologies, new products and new processes can be recognized for R&D expenses and enjoy the preferential deduction of income tax at the rate of 150%, that is, the investment in R&D expenses will be deducted by 50% on the basis of the actual deduction;

3.Financing support policies.

Zhongguancun restructuring and listing fund support, for the restructuring, agency system listing and domestic and foreign listed Zhongguancun high-tech enterprises will be given a one-time capital subsidy of 200,000 yuan, 500,000 yuan and 2 million yuan respectively.

After being recognized as a national high-tech enterprise, you can enjoy these benefits!

The declaration conditions and passing standards for the re-identification of national high-tech enterprises are exactly the same as those for the first time, and a comprehensive score of more than 71 points is required, and the income tax rate is preferential. High-tech enterprises enjoy a preferential income tax rate of 15%, which is equivalent to a reduction of 40% on the basis of the original 25%.

2) Additional deduction of R&D expenses. If the R&D expenses incurred by the enterprise for the development of new technologies, new products and new processes are not included in the current profit or loss as intangible assets, they shall be deducted according to 175% of the R&D expenses on the basis of deduction according to the regulations; If an intangible asset is formed, it shall be amortized at 150% of the cost of the intangible asset.

3) Accelerated depreciation of fixed assets of high-tech enterprises. The fixed assets that are allowed to accelerate depreciation include: 1. Due to technological progress, fixed assets with rapid product upgrading; 2. Fixed assets that are in a state of strong vibration and high corrosion all year round.

If the method of shortening the depreciation period is adopted, the minimum depreciation period shall not be lower than the relevant provisions;

4) The qualified income from technology transfer of high-tech enterprises shall be exempted or reduced from enterprise income tax. In a tax year, the part of the income from technology transfer of resident enterprises not exceeding 5 million yuan is exempt from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be reduced by half. 60% of the years; If the accelerated depreciation method is adopted, the double declining balance method or the sum of years method can be adopted.

5) The identification of high-tech enterprises is a necessary condition for listing, and priority is given to the approval of the listing of joint-stock high-tech enterprises that meet the listing conditions.

6) The identification of high-tech enterprises is one of the necessary conditions for applying for relevant first-class funds at all levels.

7) High-tech enterprises can be given priority to obtain approval for office and industrial land.

8) The identification of high-tech enterprises will effectively improve the management level of scientific and technological research and development, attach importance to scientific and technological research and development, improve the core competitiveness of enterprises, provide strong qualifications for enterprises in market competition, and greatly enhance the brand image of enterprises.

9) High-tech enterprises are a rare national qualification certification for any enterprise, and it is an indispensable hard signboard for enterprises that rely on science and technology, and its brand influence is second only to China's famous brand products, China's well-known trademarks, and national inspection-free products.

10) "Two exemptions and three halves". Enterprises shall be exempted from enterprise income tax from the first to the second year from the tax year in which the first production and operation income is obtained, and the enterprise income tax shall be reduced by half at the statutory rate of 25% from the third to the fifth year.