What is a high tech enterprise and what is a high tech enterprise

High-tech enterprises refer to the development of science and technology or scientific inventions in new fields, or the operation of innovation in the original fields. On the basis of defining the scope of high-tech industries, the concept of high-tech enterprises can be defined from the Administrative Measures for the Identification of High-tech Enterprises, which was revised and issued by the state in 2016.

High-tech enterprises can continue to carry out research and development and transformation of technological achievements, form the core independent intellectual property rights of enterprises, and carry out business activities on this basis, which is a knowledge-intensive and technology-intensive economic entity.

High-tech enterprises refer to enterprises with high technical level and innovation ability in the field of science and technology, with technology as the core driving force and R&D and innovation as their main business activities. High-tech enterprises are usually at the forefront of scientific and technological innovation, with unique technological advantages and core competitiveness.

Specifically, high-tech enterprises usually have the following characteristics:

2.Abundant intellectual property rights: It has a certain number and quality of intellectual property rights such as patents, copyrights, trademarks, etc., and can effectively use and protect intellectual property rights.

3.High R&D investment: continue to invest a lot of money and human resources in scientific and technological research and development, with high R&D investment intensity and continuous innovation ability.

4.Excellent organizational structure: with a professional R&D team and scientific and technological management system, it can effectively organize and manage scientific and technological innovation activities.

The identification of high-tech enterprises is generally carried out by the relevant national or local departments to assess the ability and level of technological innovation of enterprises. Recognized as a high-tech enterprise can enjoy a variety of policy support and preferential treatment, such as tax exemption, loan support, science and technology project funding, etc., which is conducive to the development and innovation of enterprises.

High-tech enterprises refer to private 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. It is a knowledge-intensive, technology-intensive economic entity. Supported by:

According to China's new "Enterprise Income Tax Law" implemented on January 1, 2008, the tax rate of enterprise income tax is 25%, and if it belongs to "high-tech enterprises that need key support from the state", the enterprise income tax will be levied at a rate of 15%.

What is a high-tech enterprise? Why should high-tech enterprises be recognized?

High-tech enterprises are high-tech enterprises supported by the state, as well as core intellectual property rights, and are enterprises with continuous R&D and transformation capabilities. While they are honored and qualified, they also enjoy policy support such as a 40% reduction and exemption of corporate income tax, which is also a "national" signboard that demonstrates the strength of enterprises.

There are 7 other benefits of applying for high-tech enterprises:

1 Tax Deduction:

The corporate income tax was reduced from 25% to 15%, with a reduction of 40%; At the same time, enjoy the additional deduction of R&D expenses.

2. Financial Treatment:

The period for making up for losses carried forward by enterprises has been extended from 5 years to 10 years.

3**Rewards:

Cultivation and incentive policies have been introduced at all levels, and the newly recognized high-tech enterprises will be rewarded up to 2 million.

4 Funding Projects:

Industry organizations at all levels implement preferential policies and capital project support for high-tech enterprises.

5 policy inclination:

Land. Supporting policies such as rent, industrial electricity, energy conservation and emission reduction.

6. Listing priority:

High-tech enterprises are more favored by investment capital.

7 Brand Promotion:

Enjoy the best brand endorsement, show the ability of scientific research and innovation, and the advantages of bidding.

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. It is a knowledge-intensive, technology-intensive economic entity.

High-tech enterprises refer to resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) 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.

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.

Recognized as a high-tech enterprise. ：

According to the Administrative Measures for the Identification of High-tech Enterprises, national high-tech enterprises refer to resident enterprises that have been registered in China (excluding Hong Kong, Macao and Taiwan) for more than one year in the high-tech fields supported by the state, continuously carrying out research and development and transformation of technological achievements, forming the core independent intellectual property rights of the enterprise, and carrying out business activities on this basis.

In fact, the high-tech enterprises we usually talk about are those that have passed the annual "National High-tech Enterprise Certification" review (score greater than 70 points) and have been publicized. (Here are the four scoring sections).

High-tech enterprises are state-supported enterprises, as long as they have passed the high-tech certification, there are certain preferential tax treatments, and there will be direct financial subsidies in the local area. Take Shenzhen high-tech enterprises as an example:

1) Preferential income tax rate. 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) 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.

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.

Where the method of shortening the depreciation period is adopted, the minimum depreciation period shall not be less than 60% of the depreciation period provided for in Article 60 of these Regulations; If the accelerated depreciation method is adopted, the double declining balance method or the sum of years method can be adopted.

4) R & D expenses are deducted. 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 profit or loss of the current period as intangible assets, 50% of the R&D expenses of the enterprise shall be deducted on the basis of deduction according to the provisions of the regulations; If an intangible asset is formed, it shall be amortized at 150% of the cost of the intangible asset.

5) After obtaining the national high-tech enterprise certificate, you can enjoy the corresponding recognition subsidies, such as: Shenzhen directly rewards 50,000 yuan, and each district also has another 10-300,000 rewards.

6) 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.

7) High-tech enterprises are still a precondition for other funded projects (such as R&D funding, technical research, etc.).

1. What is the identification of high-tech enterprises?

High-tech identification, also known as high-tech enterprise identification, refers to the behavior of enterprises that meet the scope of the "High-tech Fields Supported by the State" to apply to relevant state departments for recognition as high-tech enterprises according to the conditions stipulated in the "Administrative Measures for the Identification of High-tech Enterprises".

There are many levels of high-tech enterprise identification, for example, you can apply for high-tech enterprises in Beijing: national high-tech, Beijing high-tech, Haidian District high-tech, Zhongguancun high-tech four levels of high-tech enterprise qualification.

In the same way, if you are in Tianjin, you can also apply for national high-tech, Tianjin high-tech, and Binhai New Area high-tech. The first two items are national and local, while Binhai New Area and Zhongguancun are regional high-tech certification qualifications set up by the state for several specific high-tech areas (such as Tianjin Binhai, Wuhan East Lake, and Shenzhen High-tech Zone).

Second, the role of high-tech enterprise identification.

1. Promote the scientific and technological transformation of enterprises.

Innovation is the fundamental driving force for the development of enterprises, and the policy of identifying high-tech enterprises is a guiding policy, which aims to guide enterprises to adjust their industrial structure, take the development path of independent innovation and continuous innovation, stimulate the enthusiasm of enterprises for independent innovation, and improve their scientific and technological innovation capabilities.

2. Enhance the brand image of the enterprise.

It shows that the person in charge has a strong sense of innovation, high market development ability and management level. It shows that the enterprise is a high-growth enterprise supported by the state and has good potential economic benefits.

3. Enjoy preferential policies for tax reduction and exemption.

Recognized high-tech enterprises can implement a preferential tax rate of 15% (25% before recognition), with the tax rate reduced by 10 points and the tax amount reduced by 40%.

4. Improve the market value of the enterprise.

It proves that the enterprise has strong technological innovation ability and high-end technology development ability in this field, which is conducive to the enterprise to explore domestic and foreign markets; It is an important condition for enterprises to bid.

5. Improve the capital value of the enterprise.

High-tech enterprises are an important condition for attracting local governments and industry organizations to implement preferential policies and financial support for enterprises, and they also have the strength to attract venture capital institutions and financial institutions, so as to promote enterprises to quickly invest in industrialized operations.

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

2. 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 "High-tech Fields Supported by the State";

3. There has been no major safety, major quality accident or serious environmental violation within one year before the enterprise applies for identification;

4. 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);

5. 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%;

6. The proportion of the total R&D expenses of the enterprise in the past three fiscal years (calculated according to the actual operating time for less than three years, the same below) to the total sales revenue in 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 past 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%. Among them, the proportion of the total R&D expenses incurred by enterprises in China to the total R&D expenses is not less than 60%;

7. The proportion of high-tech products (services) revenue in the total income of enterprises in the same period shall not be less than 60%;

8. The evaluation of enterprise innovation ability should meet the corresponding requirements.

Legal basisArticle 13 of the Administrative Measures for the Identification of High-tech Enterprises.

After obtaining the qualification of high-tech enterprises, enterprises should fill in the annual development reports of intellectual property rights, scientific and technological personnel, R&D expenses, and operating income in the previous year in the "High-tech Enterprise Identification Management Network" before the end of May each year.

Article 14: For enterprises involved with secrets, in accordance with the relevant state regulations on secrecy work, and on the premise of ensuring the security of secret-related information, the designation is to be organized in accordance with the procedures for designation.

What is the role of identifying high-tech enterprises? What are the conditions to be met? Welcome to follow, like, the next wonderful content is recommended to be popular, please send a private message for business handling, innovation is the fundamental driving force for enterprise development, so the state encourages enterprises to innovate independently, research and development of scientific and technological projects, and has great preferential help for high-tech industries in policy, applying for high-tech enterprise identification is conducive to enhancing the company's image and brand influence, so what are the conditions for applying for high-tech enterprise identification?

Next, I made a detailed arrangement First, what is the role of identifying high-tech enterprises? Enjoy tax reductions and exemptions: The income tax rate of enterprises has been reduced from the original 25% tax rate to the original 15% tax rate, and the VAT is refunded immediately, and the tax incentives for software enterprises are reduced.

For example, if you pay 1 million and declare for one year, you can enjoy a discount of 400,000 yuan, 1.2 million taxes for 3 years, and 2.4 million yuan for 6 years. For example, the area of Hangzhou is 600,000 Second, the conditions for applying for high-tech enterprises 1. Enterprises must be registered and established for more than one year when applying for recognition; 2. The enterprise has not had any major safety, major quality accidents or serious environmental violations within one year before applying for recognition 3. Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have the ownership of independent intellectual property rights for 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:

a. More than 2 inventions or new plant varieties; b. More than 6 utility model patents; c. More than 7 design patents that do not simply change the pattern and shape of the product (mainly referring to the design obtained through research and development by using scientific and engineering technology methods) or software copyright or integrated circuit layout design; 4. The technology that plays a core supporting role in the main products (services) of the enterprise belongs to the scope specified in the "Catalogue of High-tech Fields Supported by the State 2016"; 5. 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%;