First, the conditions for the recognition of high-tech enterprises published in official documents
(1) An enterprise must be registered for more than one year when applying for accreditation;
(2) The enterprise obtains the ownership of the intellectual property rights that play a core supporting role in technology for its main products (services) through independent research and development, transferee, donation and merger;
(three) the technology that plays a core supporting role in the main products (services) of the enterprise belongs to the scope stipulated in the "High-tech Fields Supported by the State";
(4) The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the enterprise to the total number of employees of the enterprise in that year shall not be less than10%;
(5) The proportion of the total R&D expenses in the last three fiscal years (if the actual operating period is 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. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) in the latest year is not less than 4%;
3. The proportion of enterprises with sales income of more than 200 million yuan in the last year shall not be less than 3%.
Among them, the total amount of research and development expenses incurred by enterprises in China accounts for no less than 60% of the total amount of research and development expenses;
(six) the income of high-tech products (services) in the past year accounted for no less than 60% of the total income of the enterprise in the same period;
(seven) the evaluation of enterprise innovation ability should meet the corresponding requirements;
(eight) no major safety, major quality accidents or serious environmental violations occurred within one year before the enterprise applied for recognition.
Second, the interpretation of the conditions for the recognition of high-tech enterprises
We can interpret that the conditions for identifying high-tech enterprises can be divided into two parts, namely, entry conditions and evaluation conditions. The entry conditions determine whether an enterprise is qualified to participate in the evaluation of high-tech enterprises, while the evaluation conditions determine whether an enterprise can be rated as a high-tech enterprise.
Three, the entry conditions for the identification of high-tech enterprises
The entry conditions are the necessary conditions. Only when these conditions are met can we look at other conditions. If these conditions cannot be met, other conditions are out of the question. There are seven entry requirements, and if one of them is not met, you can't apply for high-tech.
(A), the requirements of the establishment time of enterprises
Enterprises need to be registered for more than one year, that is, more than "365 days". In the past, it was required to meet a fiscal year (1 month 1 day-1February 3 1 day), but now it is required to meet the condition of "registration for more than one year". It is equivalent to relaxing the threshold.
(2), enterprise intellectual property project requirements
In the past, there were some changes in the conditions of this piece in the application in 20 17, which strengthened the attribute requirements of the core intellectual property rights of enterprises. That is, the original licensed intellectual property rights of more than 5 years are no longer counted. The new version of the high-tech accreditation conditions has adopted grading regulations in this piece. The characteristics of this requirement are mainly reflected in one-vote veto and two-level hierarchical system; Emphasize the core, exclusiveness and effectiveness of intellectual property rights; At the same time, it weakens the limitation of timeliness.
1, one-vote veto: enterprises without intellectual property rights cannot be recognized as high-tech enterprises.
2. Two-level hierarchical system: It is more reasonable to expand the scope of intellectual property rights and include national defense patents, national new drugs, and national first-class protected varieties of traditional Chinese medicine, which is beneficial to enterprises in special industries such as agriculture and medicine.
The two-level classification model also fully considers the value of different intellectual property rights, creative requirements and the strictness of authorization and approval, which is conducive to enterprises in related industries to make full use of their intellectual property rights and reasonably maintain their high-tech qualifications.
The significance of the two-level distinction is that class I intellectual property rights can be used indefinitely within the validity period, while class II intellectual property rights can only be used once.
3. Exclusive ownership requirement: the requirement must be authorized or approved in China, and within the effective protection period of China law, and the intellectual property owner should be the applicant enterprise. At the same time, during the period of applying for a high-tech enterprise and the duration of the qualification of a high-tech enterprise, when there are multiple owners of intellectual property, only one owner can use it at the time of application. This shows that many affiliated companies in group enterprises can no longer apply for high-tech qualifications separately through * * *.
4. Core requirements: IP-related technologies play a core supporting role in technology for its main products (services). The so-called main products (services) refer to high-tech products (services) that have the ownership of intellectual property rights that play a core supporting role in technology, and the sum of their income exceeds 50% of the income of high-tech products (services) in the same period of the enterprise.
5. Validity requirements: Proof of patent validity: The validity of the patent at the time of application for recognition is subject to the authorization certificate or authorization notice obtained by the enterprise before the application for recognition and the payment receipt can be provided. This requirement clarifies the criteria for determining the validity of patents, such as written certification materials. Although the power of proof of the patent validity of the authorization notice is weaker than that of the authorization certificate, the payment receipt provides a strong assistance.
6. Weakening the timeliness requirement: Considering the difficulty of obtaining intellectual property rights and other factors, the Work Guide has weakened the timeliness requirement. Specifically, when applying for high-tech enterprises, the intellectual property evaluated according to Class II can only be used once, but there is no limit on the number of times for Class I intellectual property. Compared with the old "Management Measures" and "Work Guidelines", the limitation of timeliness is weakened. From the limitation of timeliness to the limitation of times, Class II intellectual property rights can still be used for three years (because the validity period of a high-tech certification is three years), while Class I intellectual property rights are limited by their own validity period.
(3) Domain requirements of core technologies of major products (services)
1, the technology that plays a core supporting role in the main products (services) of the enterprise belongs to the scope stipulated in the "High-tech Fields Supported by the State";
2. Main products (services) refer to products (services) whose total income exceeds 50% of the income of high-tech products (services) in the same period of the enterprise. This is a new quantitative requirement, which is actually conducive to the identification of the "core supporting role" of intellectual property rights.
(four), high-tech products (services) revenue ratio requirements
The proportion of high-tech products (services) income refers to the ratio of high-tech products (services) income to the total income in the same period, which is not less than 60%.
The income of high-tech products (services) is divided into two categories, which mainly refers to the sum of product (services) income and technical income obtained by enterprises through R&D and related technological innovation activities. The technology that plays a core supporting role for enterprises to obtain the above income should belong to the scope stipulated in the Technical Field. Among them, technical income includes:
(1) Technology transfer income: refers to the income obtained by technology innovation achievements of enterprises through technology trade and technology transfer;
(2) Technical service income: refers to the income obtained by an enterprise from providing technical information, technical consultation and market evaluation, engineering and technical project design, data processing, test analysis and other types of services to the society and users outside the enterprise by using its own manpower, material resources and data systems;
(3) Income from commissioned research and development: refers to the income obtained by enterprises undertaking commissioned research and development, pilot tests and new product development from all sectors of society.
The total income is defined, which refers to the total income MINUS non-taxable income. Total income and non-taxable income shall be calculated in accordance with the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the Enterprise Income Tax Law) and the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the Implementation Regulations).
The new work guidelines cut the technical contracting income from the technical income.
(five), the ratio of scientific and technical personnel to the total number of employees.
The Administrative Measures require that the proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in high-tech enterprises should not be less than 10% of the total number of employees of the enterprise in that year. The Work Guide clarifies the requirements for personnel statistics: it cancels the distinction between scientific and technological personnel and R&D personnel, cancels the academic qualifications of scientific and technological personnel, clarifies the statistical scope of scientific and technological personnel and the total number of employees, and clarifies the specific statistical methods.
1, statistical method: annual monthly average.
The total number of employees and scientific and technical personnel of the enterprise in that year are calculated according to the monthly average of the whole year.
Monthly average = (at the beginning of the month+at the end of the month) ÷2
Annual monthly average = sum of annual monthly average ÷ 12
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined by taking its actual operating period as a tax year.
2, the statistical caliber of the total number of employees
The total number of employees in the enterprise includes on-the-job, part-time and temporary employees. On-the-job personnel can be identified by whether the enterprise has signed a labor contract or paid social insurance premiums (an identification method has been added, which has been used in practice for a long time, and the corresponding certification materials should be considered directly when preparing the materials); Part-time and temporary employees must work in the enterprise for more than 83 days/kloc-0. Of course, the statistics of the total number of employees should include scientific and technological personnel.
3, the scope of scientific and technological personnel
Enterprise scientific and technological personnel refer to those who are directly engaged in R&D and related technological innovation activities, and who are specialized in the management of the above activities and provide direct services, including on-the-job, part-time and temporary employees, and have worked for more than 183 days.
(six), refined but still not perfect R&D expenses.
1, R&D expenses as a percentage of sales revenue (note that it is the total amount ratio rather than the annual ratio)
The proportion of R&D expenses of an enterprise is the ratio of the total R&D expenses of the enterprise in the last three fiscal years (calculated according to the actual operating time if the actual operating period is less than three years) to the total sales revenue in the same period. The "Administrative Measures" require that the proportion of enterprises with sales income of less than 50 million yuan (inclusive) in the latest year shall not be less than 5%; Enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) in the latest year, the proportion is not less than 4%; The proportion of enterprises with sales revenue of more than 200 million yuan in the last year is not less than 3%. Among them, the total amount of research and development expenses incurred by enterprises in China accounts for no less than 60% of the total amount of research and development expenses;
Sales revenue is the sum of main business income and other business income. Main business income and other business income are calculated according to the caliber of enterprise income tax return.
2, the determination of enterprise research and development activities (R&D projects)
The determination methods of R&D activities are similar to those before, including industry standard judgment, expert judgment and goal or result judgment. Among them, the goal or result determination method is the auxiliary method of the first two methods. Enterprises should fill in <: < Application for identification of high-tech enterprises > > "IV. Table of Enterprise R&D Activities".
3. Collection method of R&D expenses
Enterprises should correctly collect R&D expenses, and special audit or verification should be conducted by qualified intermediaries that meet the relevant conditions of the Work Guidelines.
The R&D expenses of an enterprise are measured separately and summed up with a single R&D activity as the basic unit. Taking a single R&D activity as the basic unit saves the trouble of using the cost sharing mechanism. Enterprises should collect the expenses including direct research and development activities and indirect research and development activities that can be included, and fill in the "Detailed List of Annual Research and Development Expenses of Enterprises" in the Application for Identification of High-tech Enterprises.
Enterprises should set up supplementary accounting accounts for special research and development expenses recognized by high-tech enterprises in accordance with the "Detailed List of Annual Research and Development Expenses of Enterprises", provide relevant vouchers and detailed lists, and conduct accounting as required.
4. Collection scope of R&D expenses
Including personnel labor costs; Direct input cost; Depreciation expenses and long-term deferred expenses; Amortization expense of intangible assets; Design cost; Equipment debugging cost and test cost; Entrust external research and development expenses and other expenses, and other expenses shall be adjusted from 10% of the total research and development expenses to 20%, including technical books and materials, materials translation fees, expert consultation fees, high-tech research and development insurance fees, research and development results retrieval, demonstration, evaluation, appraisal and acceptance fees, intellectual property application fees, registration fees, agency fees, conference fees, travel expenses and communications.
(seven), the enterprise has no major special requirements.
No major safety, major quality accidents or serious environmental violations occurred within one year before the enterprise applied for certification. What we are worried about is that if this condition requires enterprises to provide "non-material" certificates issued by relevant authorities, especially tax authorities, it will greatly increase the burden on enterprises. And whether it is significant or not is itself a very controversial issue. Therefore, this requirement may need to clarify the practice rules, and it is not suitable for enterprises to apply for and maintain the qualification of high-tech enterprises. For the specific implementation of this condition, we can consider referring to the identification method of technologically advanced service enterprises, and the identification institution can inquire whether there are "major special matters" in the enterprise itself.
In addition, it is the evaluation conditions of high-tech enterprises. After meeting the above conditions, the content items in the necessary conditions of enterprises should be scored. Only when the total score exceeds 70 points can they be recognized as high-tech enterprises, excluding 70 points.
So, how can enterprises know whether they meet the evaluation conditions?
Here I would like to share with you a self-assessment (scoring rules) of high-tech enterprises. I hope it helps you!
Hongdeyu Project Application Counseling!