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Recognition conditions. 1) Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights for the core technologies of their main products (services) in the past three years through independent research and development, transfer, donation, mergers and acquisitions, etc., or through exclusive licensing for more than 5 years;
2) The products (services) belong to the scope of the provisions of the "High-tech Fields Supported by the State";
3) Scientific and technological personnel with college degree or above account for more than 30% of the total number of employees of the enterprise in the current year, of which R&D personnel account for more than 10% of the total number of employees in the current year;
4) The enterprise has continuously carried out research and development activities in order to obtain new knowledge of science and technology (excluding humanities and social sciences), creatively apply new knowledge of science and technology, or substantially improve technologies and products (services), and the proportion of total research and development expenses in the total sales revenue in the past three fiscal years meets the following requirements:
1.Enterprises with sales revenue of less than 50 million yuan in the most recent year, the proportion shall not be less than 6%;
2.Enterprises with sales revenue of 50 million yuan to 200 million yuan in the latest year shall not be less than 4%;
3.Enterprises with sales revenue of more than 20,000 yuan in the latest year shall not be less than 3%.
Among them, the total R&D expenses incurred by the enterprise in China shall not be less than 60% of the total R&D expenses. If the enterprise has been incorporated for less than three years, it shall be calculated according to the actual number of years of operation;
5) The income of high-tech products (services) accounts for more than 60% of the total income of the enterprise in the current year;
6) The level of enterprise research and development organization and management, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, sales and total asset growth and other indicators meet the requirements of the "Guidelines for the Management of High-tech Enterprise Identification" (formulated separately).
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The conditions for the recognition of high-tech enterprises are as follows: 1. Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights for the core technologies 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. 2. The scientific and technological personnel with college degree or above account for more than 30% of the total number of employees of the enterprise in the current year, of which the R&D personnel account for more than 10% of the total number of employees in the enterprise in the current year.
3. The enterprise has continuously carried out research and development activities in order to obtain new knowledge of science and technology (excluding humanities and social sciences), creatively use new knowledge of science and technology, or substantially improve technology and products (services), and the proportion of total research and development expenses in the total sales revenue in the past three fiscal years shall meet the following requirements: (1) Enterprises with sales revenue of less than 50 million yuan in the latest year shall not be less than 6%; (2) Enterprises with sales revenue of 50 million yuan to 200 million yuan in the latest year, the proportion is not less than 4%; (3) Enterprises with sales revenue of more than 200 million yuan in the past year shall not be less than 3%. 4. The products (services) belong to the scope (eight fields) specified in the "High-tech Fields Supported by the State".
5. The management level of the enterprise's research and development organization, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, the growth of sales and total assets and other indicators meet the requirements of the "Work Guidelines". 6. The revenue of high-tech products (services) accounts for more than 60% of the total income of the enterprise in the current year.
[Legal basis].Article 26 of the Company Law stipulates that the registered capital of a limited liability company shall be the amount of capital contribution subscribed by all shareholders registered with the company registration authority. Where laws, administrative regulations and decisions have other provisions on the paid-in registered capital and the minimum amount of registered capital of a limited liability company, such provisions shall prevail.
The above is only the current information combined with my understanding of the law, please refer to it carefully!
If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.
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Administrative Measures for the Identification of High-tech Enterprises.
Article 11 To be recognized as a high-tech enterprise, the following conditions must be met at the same time:
1) The enterprise must be registered and established for more than one year when applying for recognition.
2) The enterprise obtains the ownership of the intellectual property rights that play a core supporting role in the technology of its main products (services) through independent research and development, transfer, donation, mergers and acquisitions, etc.
3) The technology that plays a core supporting role in the main products (services) of the enterprise 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 3 fiscal years (the actual operating period is less than 3 years shall be calculated according to the actual operating time, the same below) to the total sales revenue of the same period meets the following requirements:
1.For enterprises with sales revenue of less than 50 million yuan (inclusive) in the last one 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 last one year, the proportion shall not be less than 4%.
3.Enterprises with sales revenue of more than 200 million yuan in the last one year shall not be less than 3%.
Among them, the total R&D expenses incurred by the enterprise in China shall not be less than 60% of the total R&D expenses.
6) In the past one year, the proportion of high-tech products (services) revenue in the total income of the enterprise in the same period shall not be less than 60%.
7) The evaluation of enterprise innovation ability should meet the corresponding requirements.
8) The enterprise has not had any major safety or quality accidents or serious environmental violations within one year before applying for recognition.
High-tech enterprise identification:
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1. The enterprise must be registered for more than one year when applying for recognition;
2. Enterprises must have product-related intellectual property rights (patents, soft works, integrated circuit layouts) (more than 15 items can get the first grade);
3. The main products (services) of the enterprise belong to the scope specified in the "High-tech Fields Supported by the State" (the eight high-tech fields, in fact, as long as there are enterprises with their own R&D, production or technological improvement, they can go to the field);
4. The proportion of the total R&D expenses of the enterprise in the past three fiscal years (the actual operation period is less than three years shall be calculated according to the actual operation time, the same below) 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 is not less than 5;
2) Enterprises with sales revenue of 50 million yuan to 200 million yuan (inclusive) in the latest year, the proportion is not less than 4;
3) Enterprises with sales revenue of more than 200 million yuan in the latest year, the proportion is not less than 3;
5. The proportion of the income of products (services) related to intellectual property rights in the past year shall not be less than 60 of the total income of the enterprise in the same period;
6. There has been no major safety, major quality accident or serious environmental violation within one year before the enterprise applies for identification.
1. What are the tax incentives for high-tech enterprises?
The tax incentives for high-tech enterprises mainly include:
1. High-tech enterprises can pay enterprise income tax at a preferential rate of 15 for their domestic and foreign income.
2. If the output value of the export products of high-tech enterprises in Hubei Province reaches more than 70 percent of the total output value of the current year, the income tax shall be levied at a reduced rate of 10 after approval by the tax authorities.
3. The income obtained by the newly established high-tech enterprises in the special economic zone and the Pudong New Area of Shanghai can enjoy two exemptions and three halves of the enterprise income tax treatment from the tax year in which the first production and operation income is obtained.
4. If the research investment incurred by the enterprise for the research and development of new technologies, new products and new processes does not meet the conditions for capitalization, it shall be deducted according to 50% of the research and development expenses on the basis of deduction according to the facts, and if it meets the conditions for capitalization, it shall be amortized according to 150% of the cost of intangible assets.
5. The proportion of employee education expenses that can be deducted before tax incurred by high-tech enterprises is increased to 8, and the excess part can be carried forward and deducted in subsequent tax years.
2. What is the income tax rate of high-tech enterprises?
The income tax rate applicable to state-supported high-tech enterprises is 15. The State stipulates that the interest income from treasury bonds, dividends, bonuses and other equity investment income of enterprises, or the income of non-profit organizations shall be exempted from enterprise income tax for industries and projects that are supported and encouraged for development; Enterprises engaged in agriculture, forestry, animal husbandry, fishery projects, investment and operation of public infrastructure projects supported by the state, environmental protection, energy conservation and water conservation projects, and qualified technology transfer income can be exempted or reduced from enterprise income tax.
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To apply for a high-tech enterprise, the following conditions must be met:
1. Engaged in the research, development, production and operation of one or more high-tech technologies and their products, except for simple commercial operations;
2. Implement independent accounting, self-financing, and independent operation;
3. The person in charge of the enterprise is a scientific and technological personnel who are familiar with the research, development, production and operation of the company's products, and is a full-time personnel of the enterprise;
4. Scientific and technological personnel with college degree or above account for more than 30% of the total number of employees of the enterprise; Scientific and technological personnel engaged in the research and development of high-tech products should account for more than 10% of the total number of employees of the enterprise. Engaged in the production of high-tech products or service labor-intensive high-tech enterprises, with college degree or above scientific and technological personnel accounting for more than 20% of the total number of employees of the enterprise;
5. Have more than 100,000 yuan of funds, and have business premises and facilities suitable for its business scale;
6. The funds for the research and development of high-tech and its products should account for more than 3% of the total annual income of the enterprise;
7. The total income of high-tech enterprises, the sum of the technical income of high-tech enterprises and the output value of high-tech products should account for more than 50% of the total income of the enterprise in the current year;
8. There is a clear articles of association and a strict technical and financial management system, and the business period of the enterprise is more than ten years.
[Legal basis].Article 9 of the Administrative Measures for the Identification of High-tech Enterprises.
The qualification of high-tech enterprises that have passed the certification is valid for three years from the date of issuance of the certificate.
Article 10. After obtaining the qualification of high-tech enterprise, the enterprise shall enjoy preferential tax treatment from the year in which the high-tech enterprise certificate is issued, and may go through the preferential tax procedures with the competent tax authorities in accordance with the provisions of Article 4 of these Measures.
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On January 29, 2016, the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation issued the revised Administrative Measures for the Identification of High-tech Enterprises with Guo Ke Fa Huo No. 32 2016. The Measures are divided into 5 chapters and 23 articles of General Provisions, Organization and Implementation, Identification Conditions and Procedures, Supervision and Management, and Supplementary Provisions, which shall be interpreted by the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation, and shall be implemented as of January 1, 2016. The Administrative Measures for the Identification of High-tech Enterprises (Guo Ke Fa Huo No. 2008 No. 172) issued in 2008 shall be repealed.
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