How do high-tech enterprises declare?
1. It usually takes 6- 12 months to apply for utility model and design. Generally, you can get a certificate when you apply in the same year, and the time limit for applying for software copyright is 2-3 months. General software development enterprises are more suitable, and other enterprises can also apply as appropriate, but they must ensure the relevance with their main business.
2. The technology of the main products (services) of the enterprise belongs to the scope stipulated in the "high-tech field supported by the state"; Namely electronic information technology; Biology and new medical technology; Aerospace technology; New material technology; High-tech service industry; New energy and energy-saving technologies; Resources and environmental technology; High-tech transformation of eight major industries such as traditional industries.
3. The proportion of scientific and technical personnel engaged in research and development and related technological innovation activities in the enterprise is not less than10% of the total employees of the enterprise in that year; The enterprise shall provide a roster and relevant certificates, and the roster shall indicate: name, ID number, education, major, professional title, etc. (Statisticians are subject to the labor contract signed with the enterprise), and the certificates include: education certificate and professional title certificate (in principle, only some certificates are required, but some enterprises will require all personnel's certificates).
4. The proportion of the total R&D expenditure of the enterprise in the last three fiscal years (if the actual operating period is less than three years, it is calculated according to the actual operating time) to the total sales revenue in the same period meets the following requirements: the proportion of enterprises with sales revenue of less than 200 million yuan (inclusive) in the last year is not less than 4%; The proportion of enterprises with sales income of more than 200 million yuan in the past year is not less than 3%. It should be noted that among the eight major expenses, "other expenses" shall generally not exceed 65,438+00% of the total R&D expenses, unless otherwise specified; 80% of the entrusted external expenses are included in the total R&D expenses.
"High-tech enterprise" is the heavyweight and national qualification certification of any enterprise, and it is an indispensable hard signboard for enterprises relying on scientific and technological projects to innovate and start businesses. Its brand influence is second only to "China famous brand products", "China well-known trademarks" and "national inspection-free products".
After the successful identification of "high", the enterprise income tax is reduced from 25% to 15%, which is equivalent to a reduction of 40% on the basis of the original 25%; (Enterprises can enjoy the preferential policy of R&D investment enterprise income tax 175% plus deduction (see Caishui (20 15)19, Caishui (20 18)64 and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement 20/KLOC-0 for details. Income from technology development, technology transfer and technical consultation contracts registered by enterprises through technology contracts may be partially exempted from value-added tax upon approval. )
National high-tech enterprises need pre-counseling and data preparation for the application (6- 10 months). For the enterprises that passed the certification on 20 18, don't think that high-tech enterprises can pass the certification once and for all, and it is also important to identify successful follow-up work.
Near the end of the year, every enterprise should make quarterly and annual reports to the relevant departments, especially the newly recognized high-tech enterprises. If the annual report is not reported in one of the past three years, the probability of success in the next cycle will be greatly reduced, and enterprises that have not reported quarterly reports for two years will be directly disqualified from high-tech enterprises. Let me emphasize the issue of quarterly reports and annual reports.
1. Report is not submitted in time: the national high-tech enterprises that are not reported in time will be recorded, which will affect the identification of high-tech enterprises and the application of provincial-level related scientific and technological projects by enterprises. Enterprises without data for two consecutive years will be disqualified from high-tech enterprises and recover the previous preferential taxes.
Second, ensure that the data filled in meet the requirements of high-tech enterprises: match the real R&D and production projects of enterprises, prevent overestimation and underestimation of project cycle and R&D expenses, prevent unnecessary tax audit troubles, and facilitate the re-identification of enterprises after three years;
Third, ensure the rigor, consistency and relevance of various external data between different reporting systems of enterprises: when identifying high-tech enterprises, enterprises should pay attention to the consistency of the data in the enterprise tax return and the data in the audit report submitted during the enterprise reporting process, otherwise, if it is regarded as a loophole, it may be directly denied, or even more seriously, there may be a risk of tax inspection.
Enterprises may not pass the application for high-tech enterprise certification. As for the preferential policies of high-tech enterprises, we won't talk about them here. You can click "inventory of preferential policies for high-tech enterprises" for a detailed view.
The above is how high-tech enterprises declare, and can they sit back and relax after being approved? The content of.