What process needs to be done?
(1) Enterprises conduct self-evaluation. Enterprises should carefully read the relevant files and accreditation standards before applying for the accreditation of high-tech enterprises, and objectively evaluate themselves. Those who believe that they meet the accreditation conditions can register their enterprises on the "Accreditation Management Network of High-tech Enterprises".
(2) Online registration. Enterprises log in to the "high-tech enterprise accreditation management network", fill in the registration form, and send the completed registration form to the accreditation body. The accreditation body completes the enterprise identity confirmation, and informs the enterprise of the user name and password through the network.
(3) The enterprise submits an application for accreditation. Enterprises enter the online identification management system according to their user names and passwords, fill in the "Application for Identification of High-tech Enterprises" and send it to the identification institution, and submit the required application materials to the identification institution.
(4) The accreditation body organizes accreditation. After receiving the complete application materials of the enterprise, the accreditation body shall organize experts to review, put forward accreditation opinions and determine the list of accredited enterprises.
(5) Publicity and issuance of certification. The recognized high-tech enterprises shall be publicized 15 working days on the "high-tech enterprise recognition management network". If there is any objection to the publicity, the accreditation body shall verify and deal with the relevant issues, and if it is true, it shall cancel the qualification of high-tech enterprises; Publicity without objection, reported to the office of the leading group for the record, in the "high-tech enterprise identification management network" announcement of the results, and by the accreditation body issued a "high-tech enterprise certificate" (stamped with the official seal of science and technology, finance and taxation departments).
Where to declare a high-tech enterprise? The competent department in charge of high-tech enterprise declaration is the "science and technology bureau" in various places, and the science and technology bureau works jointly with the tax bureau and the finance bureau. First register electronically on the website of the Science and Technology Bureau, and then prepare the materials. Specific materials can be found on the website of the Ministry of Science and Technology. In fact, if you are not familiar with it, you can go directly to Maiji, and you are experienced and familiar with the process, which is faster.
What is the process of applying for high-tech enterprises? According to the data of Maiji knowledge base, the display process is as follows:
(1) Enterprises conduct self-evaluation. Enterprises should carefully read the relevant files and accreditation standards before applying for the accreditation of high-tech enterprises, and objectively evaluate themselves. Those who believe that they meet the accreditation conditions can register their enterprises on the "Accreditation Management Network of High-tech Enterprises".
(2) Online registration. Enterprises log in to the "high-tech enterprise accreditation management network", fill in the registration form, and send the completed registration form to the accreditation body. The accreditation body completes the enterprise identity confirmation, and informs the enterprise of the user name and password through the network.
(3) The enterprise submits an application for accreditation. Enterprises enter the online identification management system according to their user names and passwords, fill in the "Application for Identification of High-tech Enterprises" and send it to the identification institution, and submit the required application materials to the identification institution.
(4) The accreditation body organizes accreditation. After receiving the complete application materials of the enterprise, the accreditation body shall organize experts to review, put forward accreditation opinions and determine the list of accredited enterprises.
(5) Publicity and issuance of certification. The recognized high-tech enterprises shall be publicized 15 working days on the "high-tech enterprise recognition management network". If there is any objection to the publicity, the accreditation body shall verify and deal with the relevant issues, and if it is true, it shall cancel the qualification of high-tech enterprises; Publicity without objection, reported to the office of the leading group for the record, in the "high-tech enterprise identification management network" announcement of the results, and by the accreditation body issued a "high-tech enterprise certificate" (stamped with the official seal of science and technology, finance and taxation departments).
What should I pay attention to when applying for high-tech enterprises? In the process of identifying high-tech enterprises, the application materials of enterprises must go through strict local audit, preliminary examination by ministries and agencies and expert evaluation. The enterprise can successfully obtain the qualification of high-tech enterprise only after the enterprise data review is completed and countersigned by four departments (science and technology, finance, national tax and local tax) and publicized without objection. The assessment basis of the assessment link is mainly the following six necessary conditions. Among them, in the expert assessment link, experts should comprehensively score the four indicators of the enterprise, and the comprehensive score should be above 7 1 point before it can be recognized as a high-tech enterprise.
Identification conditions:
(1) Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights over the core technology of their main products (services) in the past three years through independent research and development, transferee, donation, merger and acquisition, or through exclusive licensing for more than five years;
(2) Products (services) fall within the scope specified in the High-tech Fields Supported by the State;
(3) More than 10% of the total employees of the enterprise in that year are scientific and technical personnel and R&D personnel with college education or above;
(4) The enterprise has continuously carried out research and development activities in order to acquire 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 to total sales revenue in the last three fiscal years meets the following requirements:
1. The proportion of enterprises with sales income less than 200 million yuan in the last year shall not be less than 4%;
2. 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 R&D expenses incurred by enterprises in China account for no less than 60% of the total R&D expenses. If the enterprise has been registered for less than three years, it shall be calculated according to the actual operating years;
(five) the income from high-tech products (services) accounted for more than 60% of the total income of the enterprise in that year;
(6) Indicators such as the organization and management level of enterprise research and development, the transformation ability of scientific and technological achievements, the number of independent intellectual property rights, and the growth of sales and total assets meet the requirements of the Guidelines for the Administration of Identification of High-tech Enterprises (formulated separately).
Conditions, procedures and time for applying for high-tech enterprises:
1. Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights on the core technologies of their main products (services) in the past three years through independent research and development, transfer, donation, merger and acquisition, or through exclusive licensing for more than five years;
2, products (services) belong to the scope of the "high-tech fields supported by the state";
3. Scientific and technical personnel with college education or above account for more than 30% of the total employees of the enterprise in that year, among which R&D personnel account for more than 10% of the total employees of the enterprise in that year;
4. In order to acquire 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), the enterprise has continuously carried out research and development activities, and the proportion of total research and development expenses to total sales revenue in the last three fiscal years meets the following requirements:
(1) The proportion of enterprises whose sales revenue in the latest year is less than 50 million yuan is not less than 6%;
(2) The proportion of enterprises with sales income of 50 million yuan to 200 million yuan in the latest year shall not be less than 4%;
(3) The proportion of enterprises with sales revenue of more than 200 million yuan in the last year shall not be less than 3%.
Among them, the total R&D expenses incurred by enterprises in China account for no less than 60% of the total R&D expenses. If the enterprise has been registered for less than three years, it shall be calculated according to the actual operating years;
5, high-tech products (services) income accounted for more than 60% of the total income of enterprises in that year;
6, enterprise research and development organization and management level, scientific and technological achievements transformation ability, the number of independent intellectual property rights, sales and total assets growth and other indicators in line with the "high-tech enterprises identified management guidelines" (formulated separately) requirements.
Method steps:
1. Core independent intellectual property rights: 1 invention patents in the last three years, or 6 utility model patents or 6 software copyrights are required.
Transformation of scientific and technological achievements: enterprises form products, services, samples, prototypes, etc. with technological achievements (this is an important condition).
Third, the management level of the enterprise:
(1) made a report on the production of research and development projects;
(2) Establish an accounting system for R&D investment;
(3) Carry out R&D activities in cooperation with Industry-University-Research;
(4) having R&D machinery and corresponding facilities and devices;
(5) Establish a performance appraisal and reward system for R&D personnel.
Iv. growth index of total assets and sales: this is an evaluation of the total assets and sales growth rate that reflect the business performance of the enterprise.
1. (Enterprises that must be registered for more than one year) Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) for more than one year.
2. (Intellectual property right independently researched and developed or transferred in the last three years) In the last three years, through independent research and development, transfer, donation, merger and acquisition, etc., or through exclusive licensing for more than five years, the core technology of its main products (services) has independent intellectual property rights; (Including core independent intellectual property rights such as patents, software copyrights, exclusive rights of integrated circuit layout design and new plant varieties)
3. (Products must fall within the scope of high-tech fields supported by the State) Products (services) fall within the scope stipulated in the High-tech Fields Supported by the State;
4. (The company's scientific and technological personnel and R&D personnel need to meet the indicators recognized by high-tech enterprises) The scientific and technological personnel with college education or above account for more than 30% of the total number of employees in the enterprise in that year, among which R&D personnel account for more than 10% of the total number of employees in the enterprise in that year.
5. (The R&D expenses in the last three years must reach the indicators recognized by high-tech enterprises) And the proportion of the total R&D expenses in the last three fiscal years to the total sales revenue meets the following requirements:
(1) The proportion of enterprises whose sales revenue in the latest year is less than 50 million yuan is not less than 6%;
(2) The proportion of enterprises with sales income of 50 million yuan to 200 million yuan in the latest year shall not be less than 4%;
(3) The proportion of enterprises with sales revenue of more than 200 million yuan in the last year shall not be less than 3%.
6. (R&D expenses need to reach the identification index of high-tech enterprises) The total R&D expenses incurred by enterprises in China account for no less than 60% of the total R&D expenses.
(1) The income from high-tech products (services) accounts for more than 60% of the total income of the enterprise in that year;
(2) At the same time, enterprises are required to have a certain level of research and development organization and management, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, the growth of sales and total assets, and other indicators in line with the "Guidelines for the Management of High-tech Enterprises"
1. Why should enterprises declare high-tech enterprises 1 and enjoy preferential tax reduction and exemption policies? The enterprise income tax rate of recognized high-tech enterprises has been reduced from the original 25% to 15%, which is equivalent to a 40% reduction on the original basis. After the expiration of three years, they can apply for a review and continue to enjoy preferential tax for three years. (If the annual tax payment is100000,000, you can enjoy the preferential tax reduction of 400000 in the year when the declaration is passed,1200000 in three years and 2.4 million in six years).
2. High-tech enterprises with national scientific research funding support and financial allocation can enjoy the relevant preferential policies of the state, province and city with the approval files and the Certificate of High-tech Enterprises, and it is easier to obtain scientific research funding support and financial allocation at the national, provincial and municipal levels; The title of high-tech enterprise will be a basic threshold for many policies such as financial support.
3. National Qualification Certification Hard Signboard High-tech enterprises can not only reduce corporate income tax, but also be a rare national qualification certification for any enterprise, and it is an indispensable hard signboard for enterprises that rely on science and technology. Its brand influence is second only to China famous brand products, China well-known trademarks and national inspection-free products.
4. Enhancing the brand image The identification of high-tech enterprises will effectively improve the management level of scientific research and development of enterprises, attach importance to scientific research and development, improve the core competitiveness of enterprises, provide powerful qualifications for enterprises in market competition, and greatly enhance the brand image of enterprises, which will be of great help to both advertising and product bidding projects.
5. Promoting the technological transformation and innovation of enterprises is the fundamental driving force for the development of enterprises. The high-tech enterprise identification policy is a guiding policy, which aims to guide enterprises to adjust their industrial structure, take the road of independent innovation and sustainable innovation, stimulate their enthusiasm for independent innovation, and improve their technological innovation ability.
6. Improving the market value of the enterprise proves that the enterprise has strong technological innovation ability and high-level technological development ability in this field, which is conducive to the enterprise to explore domestic and foreign markets and is an important condition for the enterprise to bid.
7. Improving the capital value of enterprises High-tech enterprises are an important condition to attract local * * * and industry organizations to implement preferential policies and financial support for enterprises, and also have the strength to attract venture capital institutions and financial institutions, thus promoting enterprises to quickly invest in industrial operation.
How to effectively declare the self-evaluation of high-tech enterprises, and log in to the "High-tech Enterprise Accreditation Management Network" for registration if it meets the accreditation conditions;
Choose intermediary institutions that meet the requirements of the Work Guidelines and conduct special audits on the research and development expenses of enterprises; Apply for identification, and submit the following materials to the local Municipal Science and Technology Bureau:
1. application for the recognition of high-tech enterprises;
2. Copy of business license and tax registration certificate (photocopy);
3. The special audit report on the research and development expenses of the enterprise in the last three fiscal years (if the actual service life is less than three years, the actual operating life) and the income of high-tech products (services) in the last fiscal year;
4. The financial statements of the enterprise in the last three fiscal years (including balance sheet, profit and profit distribution statement, cash flow statement, if the actual service life is less than three years, it shall be based on the actual operating life);
5. Proof materials of technological innovation activities: intellectual property rights certificates, including invention patents, utility model patents, designs that do not simply change product patterns and shapes, computer software copyright registration certificates, exclusive rights of integrated circuit layout design, and new plant varieties; Exclusive license agreement; Production approval; New product or new technology certification materials; Product quality inspection report; To undertake the certification of scientific and technological projects at or above the provincial level; Certificate of environmental protection compliance; Other relevant supporting materials.
6. A description of the number of employees, educational background structure and the proportion of R&D personnel in the employees of the enterprise, with relevant supporting materials.
In principle, four batches of high-tech enterprises are identified annually. The last day of January, April, July and October of each year is the deadline for the office of the leading group for the identification and management of high-tech enterprises in the province to accept each batch of recommended application materials from the Municipal Science and Technology Bureau. According to the application materials of the enterprise, the Office of the Leading Group for the Certification and Management of Provincial High-tech Enterprises selects not less than 5 relevant experts from the expert database according to the technical field for review, and then submits them to the Leading Group for the Certification and Management of Provincial High-tech Enterprises for approval and determination, and makes a public announcement 15 working days on the "Management Work Network". Enterprises that have no objection after publicity shall fill in the summary table of examination and approval for the record by the provincial high-tech enterprise identification management office and report it to the national high-tech enterprise identification management leading group office for the record.
Please adopt it if it is helpful! thank you
Consult the local science and technology bureau for the declaration of high-tech enterprises.
Specific preferential policies
According to the preferential policies granted by the State Council to state-level economic and technological development zones and state-level high-tech industrial parks, and the Notice on Preferential Policies for Enterprise Income Tax on Enterprise Technological Innovation (Caishui [2006] No.88) and other relevant documents, enterprises in Beijing Economic and Technological Development Zone can enjoy the following preferential policies for high-tech industries: high-tech enterprises established and operated in Yizhuang Science and Technology Park of Zhongguancun Science and Technology Park in Beijing Economic and Technological Development Zone enjoy the preferential policies for state-level high-tech industrial parks: corporate income tax reduction/kloc- If the output value of export products reaches more than 40% (excluding) of the total output value of the year, the enterprise income tax will be levied at a reduced rate of 10% for enterprises approved by the tax authorities.
1, preferential policies for domestic enterprises
From 1 month/day, 2006, newly established high-tech enterprises in the national high-tech industrial development zone are exempted from enterprise income tax for two years from the profit-making year, and enterprise income tax is levied at a reduced rate of 1 5% after the tax exemption expires. After the above-mentioned enterprises are put into operation, the profit-making year begins with the first tax year in which profits are made; If an enterprise has losses at the initial stage of its establishment, it may carry them forward year by year to make up for them in accordance with the provisions of the tax law, and its profit-making year shall be calculated from the tax year after making up for them. According to the current regulations, domestic-funded enterprises that enjoy the preferential policy of exempting new high-tech enterprises from enterprise income tax for two years from the production year should continue to implement the original preferential policy until the expiration, and no longer enjoy the preferential policy of exempting enterprise income tax for two years from the profit-making year.
2. Software enterprises enjoy the following preferential policies.
After the newly established software production enterprise is recognized, the enterprise income tax will be exempted in the first and second years from the profit-making year, and the income tax will be halved in the third to fifth years. For general VAT taxpayers selling their own software products, VAT was levied at the statutory tax rate of 17% 20 10 years ago, and the part with actual tax burden exceeding 3% was subject to the policy of immediate refund. The self-use devices required for software enterprises to import, as well as the technologies (including software), accessories and spare parts imported with the devices according to the contract, are exempt from customs duties and import value-added tax, except for the goods listed in the Catalogue of Imported Goods Not Duty Free for Foreign Investment Projects and the Catalogue of Imported Goods Not Duty Free for Domestic Investment Projects.
3, the recognized high-tech achievements transformation project, within three years from the date of recognition, the local income part of the business tax, enterprise income tax and value-added tax paid by the financial arrangements for special funds to support; Support will be halved in the next two years. The local income of business tax, enterprise income tax and value-added tax paid within five years from the date of identification of major high-tech achievements transformation projects will be supported by special funds arranged by the financial authorities; Support will be halved in the next three years. 80% of the special funds for the above financial arrangements are used for technological innovation of related enterprises, and 20% are included in the centralized use of technological innovation funds.
4. The income of units and individuals engaged in technology transfer and technology development business and related technical consultation and technical services in this Municipality shall be exempted from business tax.
Other preferential policies:
After 2006 1 month 1 day, the value of newly purchased instruments and devices for research and development is less than 300,000 yuan, which can be amortized into the cost at one time or in stages. On the basis of the deduction of 100% in accordance with the regulations, 50% of the actual amount of the expenses in that year can be deducted before the enterprise income tax. Enterprises and institutions engaged in technology transfer, as well as the income from technical consultation, technical service and technical training related to technology transfer in the process of technology transfer, whose annual net income is below 300,000 yuan (including 300,000 yuan), are temporarily exempted from enterprise income tax; For the part exceeding 300,000 yuan, enterprise income tax shall be paid according to law.
(Beijing Economic and Technological Development Zone Management Committee)