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 passed independent certification in the past three years. Possess independent intellectual property rights for the core technologies of its main products (services) through research and development, transfer, donation, mergers and acquisitions, etc., or through exclusive licensing for more than 5 years;

2. Products (services) It falls within the scope of the "High-tech Fields Supported by the State";

3. Scientific and technological personnel with a college degree or above account for more than 30% of the total number of employees of the company that year, among which R&D personnel account for 10% of the total number of employees of the company that year. More than 10%;

4. Enterprises have continued to carry out activities to obtain new knowledge in science and technology (excluding humanities and social sciences), creatively apply new knowledge in science and technology, or substantially improve technologies and products (services). research and development activities, and the ratio of total research and development expenses to total sales revenue in the past three fiscal years meets the following requirements:

(1) For enterprises with sales revenue of less than 50 million yuan in the most recent year, the proportion is not low 6%;

(2) For enterprises with sales revenue of 50 million to 200 million yuan in the most recent year, the proportion shall not be less than 4%;

(3) In the most recent year For enterprises with sales revenue of more than 200 million yuan, the proportion shall not be less than 3%.

Among them, the total research and development expenses incurred by the enterprise in China account for no less than 60% of the total research and development expenses. If the enterprise was registered and established for less than three years, the calculation shall be based on the actual operating years;

5. The income from high-tech products (services) accounts for more than 60% of the enterprise's total income for the year;

6. Indicators such as the level of enterprise research and development organization and management, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, sales and total asset growth are in line with the requirements of the "Guidelines for the Management of High-tech Enterprise Recognition" (to be formulated separately).

2. Submit the following application materials

1. Application form for recognition of high-tech enterprise;

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

3. Intellectual property certificate (exclusive license contract), production approval document, new product or new technology certification (novelty check) materials, product quality inspection report, provincial-level or above science and technology plan project approval certificate, and others Relevant certification materials;

4. Description of the number of employees, academic structure, and the proportion of R&D personnel in the company’s employees;

5. Nearly three companies certified by qualified intermediaries Statement of research and development expenses for the fiscal year (actual operating years if the actual years are less than three years), with explanatory materials on research and development activities;

6. The company’s accounting for the past three years certified by a qualified intermediary agency Annual financial statements (including balance sheet, profit and loss statement, cash flow statement, actual operating years if the actual age is less than three years) and technical income statement.

Extended information:

1. High-tech fields supported by the state

1. Electronic information

2. Biology and new medicine

3. Aerospace

4. New materials

5. High-tech services

6. New energy and energy conservation

7. Resources and Environment

8. Advanced Manufacturing and Automation

2. Supervision and Management of High-tech Enterprises

Article 15?

The Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation have established mechanisms for random inspections and key inspections to strengthen supervision and inspection of the identification and management of high-tech enterprises in various regions. Propose rectification opinions to accreditation institutions with problems and make corrections within a time limit. If the problems are serious, they will be notified and criticized. If the problems are not corrected within the time limit, their accreditation management work will be suspended.

Article 16?

For recognized high-tech enterprises, if the relevant departments find that they do not meet the recognition conditions during daily management, they should submit it to the certification agency for review. If it is confirmed after review that it does not meet the identification conditions, the identification agency will cancel its high-tech enterprise qualifications and notify the tax authorities to recover the tax benefits it has enjoyed since the year it did not meet the identification conditions.

Article 17?

When a high-tech enterprise changes its name or undergoes major changes related to the recognition conditions (such as division, merger, reorganization, changes in business operations, etc.), it shall be within three Report to the accrediting agency within the month.

If the certification agency meets the certification conditions after review, its high-tech enterprise qualifications will remain unchanged. If the company changes its name, the certification certificate will be re-issued with the number and validity period unchanged; if the certification conditions are not met, its high-tech enterprise status will be canceled starting from the year of name change or condition change. Business qualifications.

Article 18?

If a high-tech enterprise that has been transferred as a whole across the management area of ??a certification agency completes the migration within the validity period of its high-tech enterprise qualification, its qualification will continue to be valid; cross-certification If part of the institutional management area is relocated, the accreditation agency at the place of relocation shall re-certify it in accordance with these Measures.

Article 19?

If a recognized high-tech enterprise commits any of the following acts, the certification agency will cancel its high-tech enterprise qualification:

( 1) There is serious fraud during the application process;

(2) Major safety or major quality accidents or serious environmental violations occur;

(3) Failure to meet deadlines Reporting major changes related to the recognition conditions, or failing to fill in the annual development report for two consecutive years.

For enterprises whose high-tech enterprise qualifications have been cancelled, the accreditation agency shall notify the tax authorities to recover the high-tech enterprise benefits they have enjoyed since the year when the above-mentioned acts occurred in accordance with the Tax Collection and Administration Law and relevant regulations. Tax benefits.

Article 20?

Various institutions and personnel involved in the identification of high-tech enterprises have obligations of integrity, compliance, and confidentiality for the relevant work they undertake. Anyone who violates the requirements and disciplines related to the identification of high-tech enterprises will be dealt with accordingly.

Reference material: High-tech Enterprise Recognition Management Measures - Baidu Encyclopedia