1. Standards recognized by national high-tech enterprises are engaged in electronic and information technology, new materials and application technology, advanced manufacturing technology, modern agricultural technology and aerospace technology. Scientific and technical personnel with legal person qualification and college degree or above spend more than 6% of the total sales of the enterprise each year on research and development of high-tech and its products, and the main person in charge of the enterprise is familiar with the products studied by the enterprise.

2. Legal basis: Article 5 of the Administrative Measures for the Identification of High-tech Enterprises is a knowledge-intensive and technology-intensive economic entity. High-tech enterprises in the Development Zone must meet the following conditions:

(a) engaged in the research, development, production and operation of one or more high-tech and its products within the scope specified in Article 4 of these Measures. Except for pure commercial operation.

(two) the implementation of independent accounting, independent management, self financing.

(3) The person in charge of the enterprise is a scientific and technical person who is familiar with the research, development, production and operation of the products of the enterprise, and is a full-time staff of the enterprise.

2. Are government subsidies to high-tech enterprises tax-free?

It's not tax-free, but there is a discount. High-tech enterprises can get preferential tax rate relief, especially high-tech enterprises supported by the state, which can collect enterprise income tax at a reduced rate of 15%. For those obtained in special economic zones, the enterprise income tax shall be exempted in the first and second years from the tax year when the first income from production and operation is obtained, and the enterprise income tax may be halved at the statutory tax rate of 25% in the third and fifth years.