What should be paid attention to when handling high tech enterprises?

At present, high-tech enterprises mainly review four aspects: intellectual property rights, the ability to transform scientific and technological achievements, the organization and management level of research and development, growth indicators, and the company's financial situation.

1. The evaluation of intellectual property rights mainly assesses the acquisition of intellectual property rights by enterprises. Including the number of patents obtained by enterprises, software copyrights, layout designs of integrated circuits, and new plant varieties. When applying for the recognition of high-tech enterprises, enterprises need to provide valid proof of intellectual property rights (certificates and approvals of national authorities).

The annual average reaches 2 or more).

2. The ability to transform scientific and technological achievements refers to the ability of enterprises to develop technological achievements in application and form products, services, samples and prototypes. In the specific identification, the annual average number of scientific and technological achievements transformation of the enterprise in the last three years is mainly assessed. (The annual average reaches 4 or more).

3. The evaluation of the organization and management level of enterprise research and development mainly includes five aspects:

1) Whether the enterprise has formulated a report on the establishment of the R&D project when carrying out R&D activities;

2) Whether the enterprise has established an accounting system for R&D investment;

3) Whether the enterprise has carried out R&D activities of industry-university-research cooperation;

4) Whether the enterprise has a R&D institution and has the corresponding facilities and equipment;

5) Whether the enterprise has established a performance appraisal and reward system for R&D personnel.

Fourth, the evaluation of the growth of the enterprise, mainly based on the financial data of the enterprise in the past three years, to evaluate the growth rate of the company's sales revenue and total assets, and to obtain the corresponding score. (Preferably, the company's income and assets are incremental).

5. 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 technology and products (services), and the proportion of total research and development expenses in 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%.

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Conditions: 1) Engage in the research, development, production and operation of one or more high-tech and their products within the scope specified in the eight fields (except for simple commercial operations); — Hard conditions.

High-tech fields supported by the state.

1. Electronic information technology.

2. Biology and new medical technology.

3. Aerospace technology.

Fourth, new material technology.

5. High-tech service industry.

6. New energy and energy-saving technologies.

7. Resources and environmental technology.

8. High-tech transformation of traditional industries.

2) There must be independent intellectual property rights (patents), established for more than one year (registered in Chinese mainland) - hard conditions.

3) In terms of human resources, the number of staff with a college diploma or above accounts for more than 30% of the total number of employees in the month, and the number of R&D personnel accounts for more than 10% of the total number of employees in the month. - Actionable.

4) R&D expenses:

Sales of less than 50 million require more than 6% of R&D expenses.

Sales within 50 million to 200 million, R & D expenses should not be less than 4%.

Sales are more than 200000, and R&D expenses should not be less than 3% - operational.

5) The revenue of high-tech products accounts for more than 60% of the total income of the enterprise; - Actionable.

6) Organizational R&D level (at least 12 projects, four per year) - operational.

7) The growth rate of sales and total assets ——— operational.

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Application for the recognition of high-tech enterprises" 01

Copy of business license 02

Enterprise personnel flower list 03

Financial statements and audit reports for the past three years 04

Nearly three fierce next year's final settlement declaration form 05

R&D project establishment report and achievement transformation certification materials 06

Enterprise Intellectual Property Certificate 07

Evidence of the management level of the enterprise research and development organization 08

The declaration of high-tech enterprises is mainly divided into conditional indicators (necessary conditions) and scoring indicators (sufficient articles).

The condition indicators include the declared field, the establishment period, the personnel structure, the research and development expenses, the high-quality income, and the safety and environmental protection (new items).

Scoring indicators: enterprise difficulties (20 points), core independent intellectual property rights (30 points), transformation of scientific and technological achievements (30 points), R&D organization and management level (20 points) Each item needs corresponding supporting materials (high-tech disturbance cloud).

1. The identification of high-tech enterprises must meet the following conditions at the same time:

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 specified in 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 use new knowledge of science and technology, or substantially improve technology and products (services), and the proportion of total research and development expenses in 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 latest 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, the proportion is not less than 4%;

3) Enterprises with sales revenue of more than 20,000 yuan in the latest year, the proportion 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 revenue of high-tech products (services) accounts for more than 60% of the total income of the enterprise in the current year;

6. The indicators of enterprise R&D organization and management level, ability to transform scientific and technological achievements, number of independent intellectual property rights, sales and total asset growth meet the requirements of the "Guidelines for the Management of High-tech Enterprise Identification" (formulated separately).

2. Submit the following application materials.

1.Application for recognition of high-tech enterprises;

2. A copy of the business license and tax registration certificate (copy);

3. Intellectual property certificate (exclusive license contract), production approval, new product or new technology certification (novelty) materials, product quality inspection report, provincial science and technology plan project certificate, and other relevant certification materials;

4. Description of the number of employees, educational structure and the proportion of R&D personnel in the number of employees of the enterprise;

5. A table of R&D expenses of the enterprise in the past three fiscal years verified by a qualified intermediary agency (if the actual life is less than three years, the actual operating period shall be followed), and the explanatory materials of R&D activities shall be attached;

6. The financial statements (including balance sheet, profit and loss statement, cash flow statement, and the actual operating years if the actual life is less than three years) and the technical income of the enterprise in the past three fiscal years certified by qualified intermediaries.

Legal analysis: 1. Online application. Register in the "High-tech Enterprise Identification Management Network" and apply for recognition to the accreditation 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 time of identification shall be subject to the time of publicity, and the number of the certificate shall be verified;

6. The certification agency will issue a uniformly printed high-tech enterprise certificate to the enterprise.

Legal basis: "Administrative Measures for the Identification of High-tech Enterprises" Article 12 The procedures for the identification of high-tech enterprises are as follows:

1) Enterprise application.

Enterprises shall conduct self-evaluation in accordance with these measures. Those who are deemed to meet the requirements for recognition shall register with the "High-tech Enterprise Identification Management Network" and submit an application to the certification agency for recognition of bad behavior.

2) Expert review.

The designating body shall form an expert group from among the experts who meet the review requirements. The expert group reviews the application materials of the enterprise and puts forward the review opinions.

3) Review and determination.

The accreditation body shall conduct a comprehensive review of the applicant enterprise in combination with the evaluation opinions of the expert group, put forward the identification opinions and report them to the office of the leading group. The identified enterprise shall be publicized by the leading group office in the "high-tech enterprise identification management network" for 10 working days, and if there is no objection, it shall be recorded, and the certification agency shall issue a uniformly printed "high-tech enterprise certificate" to the enterprise.

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.