Second, the declaration object
A resident enterprise registered and established within the administrative area of Hunan Province for more than one year; High-tech enterprises need to re-apply for recognition after the expiration of the validity period.
Third, the appraisal procedure.
self-assessment
Enterprises should conduct self-evaluation according to the "Identification Method" and "Work Guide". In line with the conditions, choose an accounting firm or tax agency that meets the relevant provisions of Item 3 of Article 1 of the work guidelines, conduct special audit (authentication) on the research and development expenses and income of high-tech products (services), and independently prepare and complete the application materials for the identification of high-tech enterprises in accordance with the requirements of the identification methods, work guidelines and this notice.
(2) Registration
Enterprises log on to the "high-tech enterprise certification management network" and click "enterprise application", which will jump to the "government service platform of the Ministry of Science and Technology" or choose to log on to the platform directly. After the enterprise fills in the information and passes the registration, it can carry out the follow-up declaration. Enterprises registered in the "High-tech Enterprise Certification Management Network" do not need to re-register. Enterprises that forget their user names and passwords can retrieve information according to the system prompts.
(3) Submission of materials
1. Submission of online application materials. Enterprises log on to the "High-tech Enterprise Identification Management System" of the government service platform of the Ministry of Science and Technology, fill in the "Application for High-tech Enterprise Identification" as required, upload relevant attachments, and submit them to the host city and state before the deadline for declaration through the network system.
2. Submit written application materials. When submitting online application materials, enterprises must submit paper application materials to the local Municipal Science and Technology Bureau and the National High-tech Zone Administrative Committee before the deadline for application. For specific application materials, please refer to the List of Application Materials and Requirements for Accreditation of High-tech Enterprises in Hunan Province (Annex 1).
According to the relevant requirements of the Notice of the Ministry of Science and Technology on Implementing the Informing Commitment System for the Identification of High-tech Enterprises (Guo Kefa [2021] No.362), starting from this year, the informing commitment system will be implemented in the application materials of high-tech enterprises, such as business licenses and patent certificates, and enterprises can choose whether to apply the informing commitment system. Applicants who choose to apply the notification commitment system should first check the notification commitment system in the "High-tech Enterprise Identification Management System", and then print the "Certification Notification Commitment" on the Internet and sign and seal it. Finally, the signed and sealed Letter of Commitment on Informing of Certification Matters is scanned and uploaded to the system, and certification materials are not required for applicable matters. If the notification commitment system is not implemented, the applicant enterprise shall provide the certification materials required for relevant matters as required.
(4) local summary
The reporting enterprise is responsible for the authenticity of the submitted materials. The Municipal Science and Technology Bureau and the National High-tech Zone Administrative Committee are responsible for the verification (reception) of the application information of enterprises, and submit the consistent recommendation letter, summary table (Annex 2) and written application materials of enterprises to the provincial accreditation office before the deadline.
(five) review and filing
After receiving the enterprise application materials submitted by the Municipal Science and Technology Bureau and the National High-tech Zone Administrative Committee, the Provincial Accreditation Office shall set up an expert group in accordance with the requirements of the Evaluation Measures and the Work Guide, and the expert group shall review the enterprise application materials and put forward the evaluation opinions. The provincial accreditation office shall, in combination with the assessment opinions of the expert group, conduct a comprehensive assessment of the reporting enterprises. The enterprise to be identified shall be publicized on the "high-tech enterprise identification management network". Publicity without objection, reported to the national high-tech certification management leading group office for the record.
Fourth, the job requirements
1. All localities should actively guide enterprises to fully enjoy the pre-tax deduction policy for R&D expenses. Since June 5438+1 October1in 2022, the pre-tax deduction ratio of R&D expenses of small and medium-sized science and technology enterprises has increased to 100%. Eligible enterprises can participate in the evaluation and warehousing of small and medium-sized science and technology enterprises while applying for high-level certification, and enjoy the support policies for supporting science and technology enterprises.
2 enterprises must provide true and effective application materials. If an enterprise is found to have evaded taxes or provided false information in the declaration process, once verified, it will be dealt with severely according to the regulations and notified to the relevant departments.
3. Intermediaries participating in the special audit or verification of enterprise R&D expenses and high-tech products (services) income should issue special audit or verification reports in strict accordance with the relevant financial indicators stipulated in the identification methods, and express clear opinions on enterprise R&D expenses, high-tech products (services) income and related compilation instructions. For intermediaries that make serious mistakes or resort to deceit in their work, they will conduct retrospective investigation and make an announcement on the "high-tech enterprise identification management network" in accordance with the relevant provisions of the work guidelines. Within three years from the date of the announcement, it shall not participate in the work related to the identification of high-tech enterprises, and shall be included in the bad credit record.
4. The provincial accreditation office has not authorized, entrusted or recognized any unit, social organization or intermediary agency as the reporting institution of high-tech enterprises. All reporting enterprises should be vigilant, don't trust the promises of any unit or individual, and avoid damaging their legitimate rights and interests.
5. Municipal science and technology departments and the National High-tech Zone Management Committee should attach great importance to it, earnestly do a good job in the verification of high-tech application materials, strictly follow the time nodes and requirements, carefully organize applications for high-tech identification within their respective jurisdictions, and effectively improve the quality of applications.
6. Science and technology, finance and taxation departments at all levels should strengthen consultation and cooperation, organize and carry out high-level certification policies and professional technical publicity and training for declared enterprises, and do a solid job in interpreting relevant policies, consulting and answering questions.
Verb (abbreviation for verb) contact information
(1) Provincial Certification Office
Achievements and regional division of provincial science and technology department:
Shangchen 073 1-88988 19
Provincial Department of Finance, Tax Administration and Regulation Department:
Xiao Chundan 073 1-85 165043
Enterprise Income Tax Department of Provincial Taxation Bureau:
Janice 073 1-855269 17
(2) System declaration and material submission
Provincial Torch Entrepreneurship Center:
Liu Jun 073 1-88988749
Li Runjie 073 1-88988755
1. List of application materials and requirements for accreditation of high-tech enterprises in Hunan Province
2. Declare the recommendation letter of high-tech enterprises.
3. Letter of Commitment of Intermediaries
4. List of qualified intermediaries for special report (audit or certification) of high-tech enterprises in Hunan Province in 2022.