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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Measures for the Identification of High-tech Enterprises (Guo Ke Fa Huo No. 2008 No. 172) issued in 2008 shall be repealed.
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In 2022Conditions for the recognition of high-tech enterprisesAs follows:
1. Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights for the core technology of Huchun 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. Have a college degree.
The scientific and technological personnel with above education 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 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 technologies and products (services), and has been in the past three fiscal years.
The proportion of the total amount of R&D expenses to the total sales revenue.
4. The products (services) belong to the scope (eight fields) specified in the "High-tech Fields Supported by the State".
5. Enterprise R&D organization and management.
level, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, sales and total assets.
Growth and other indicators are in line with 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.
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According to the notice of the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation on revising and printing the administrative measures for the identification of high-tech enterprises (Guo Ke Fa Huo No. 32, 2016), "Article 11 The following conditions must be met at the same time to be recognized as a high-tech enterprise:
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, merger and acquisition, etc.;
3) The technologies that play a core supporting role in the main products (services) of the enterprise fall within the scope of the provisions 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 (the actual operating period is less than three 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.Enterprises with sales revenue of less than 50 million yuan (inclusive) in the most recent 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 most recent 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%.
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) The proportion of high-tech products (services) revenue in the total income of enterprises in the same period shall not be less than 60%;
7) The evaluation of the enterprise's 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. ”
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The conditions for the recognition of high-tech enterprises are:
1. Engage in the research, development, production and operation of one or more high-tech and its products as prescribed by law;
2. Clear property rights, independent accounting, independent management, and self-financing;
3. It has been in operation for more than two years, and the operation mechanism is good;
4. The scientific and technological personnel with college degree or above account for more than 30 of the total number of employees of the enterprise, and the scientific and technological personnel engaged in the research and development of high-tech products should account for 10 of the total number of employees of the enterprise.
How to handle high-tech enterprises.
The handling of high-tech enterprises is as follows:
1. Apply online. Register on the high-tech enterprise identification management network, and submit an application for recognition to the certification agency;
2. After the online application is approved, the enterprise shall submit the written materials of the relevant application to the local science and technology bureau;
3. After receiving the application materials of the enterprise, the accreditation agency shall organize no less than five experts to conduct the review;
4. Conduct a comprehensive review of the application materials of the applicant enterprises and determine the list of high-tech enterprises;
5. The list of enterprises that have been identified and reported shall be publicized for 10 working days. If there is no objection, it shall be recorded, and the identification time shall be subject to the publicity time, and the certificate number shall be issued;
6. The certification agency will issue a uniformly printed high-tech enterprise certificate to the enterprise.
The legal basis refers to Article 5 of the Conditions and Measures for the Recognition of High-tech Enterprises Outside the National High-tech Industrial Development Zone.
Conditions for the recognition of high-tech enterprises:
1) Engage in the research and development, production and technical services of one or more high-tech and their products within the scope of Article 4 of these Measures. Except for purely commercial**.
The high-tech products of the enterprise shall be identified by the provincial and municipal science and technology administrative departments according to the catalog of high-tech products.
2) Have the status of an enterprise legal person.
3) The scientific and technological personnel with college degree or above account for more than 30% of the total number of employees of the enterprise, and the scientific and technological personnel engaged in the research and development of high-tech products in the company should account for more than 10% of the total number of employees of the enterprise.
For labor-intensive high-tech enterprises engaged in the production or service of high-tech products, scientific and technological personnel with college degree or above should account for more than 20% of the total number of employees of the enterprise.
4) The annual expenditure of the enterprise for the research and development of high-tech and its products shall account for more than 5% of the total sales of the enterprise in the current year.
5) The sum of the technical income of the high-tech enterprise and the sales revenue of high-tech products shall account for more than 60% of the total income of the enterprise in the current year; The investment of newly established enterprises in the field of high-tech accounts for more than 60% of the total investment.
6) The main person in charge of the enterprise should be familiar with the research, development, production and operation of the company's products, and attach importance to technological innovation of the company's full-time personnel.
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1. When applying for recognition, the enterprise must be registered and established for more than one year, and more than 365 days before the date of application for high-tech.
2. Through independent research and development, transfer, donation, mergers and acquisitions, etc., the enterprise obtains the ownership of the intellectual property rights that play a core supporting role in the technology of its main products (services), and has more than 15 software copyrights or at least 8 utility models, or 1 invention patent authorization.
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 specified in the "National Key Support for High-tech Fields".
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 (calculated according to the actual operating time if the actual operation period is less than three years) to the total sales revenue in the same period meets the following requirements.
6. The proportion of high-tech products (services) revenue in the total revenue of enterprises in the same period shall not be less than 60%.
7. The evaluation of the enterprise's innovation ability should meet the corresponding requirements, and the enterprise has not had any major safety, major quality accidents or serious environmental violations within one year before the application for identification.
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