1. legal basis: according to the enterprise income tax law of the people's Republic of China, the implementation regulations of the enterprise income tax law of the people's Republic of China and the administrative measures for the identification of high-tech enterprises. Application conditions: 1. Products and services fall within the scope stipulated in the High-tech Fields Supported by the State; 2. Enterprises registered in China excluding Hong Kong, Macao and Taiwan have independent intellectual property rights over the core technologies of their main products and 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. The enterprise has one invention patent or six utility model patents (excluding trademarks and appearance patents, and software copyright is equivalent to utility model patents) (Note: the ownership of patents must belong to the company, and if the ownership belongs to individuals, it can be changed into a company through transfer or change) 3. Scientific and technical personnel with college education or above account for more than 3% of the total employees of the enterprise in that year, among which R&D personnel account for more than 1% of the total employees of the enterprise in that year; 4. In order to acquire new knowledge of science and technology, not including humanities and social sciences, creatively apply new knowledge of science and technology, or substantially improve technology, products and services, enterprises have 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: a. The proportion of enterprises with sales revenue of less than 5 million yuan in the last year is not less than 6%; B the proportion of enterprises with sales income of 5 million yuan to 2 million yuan in the latest year shall not be less than 4%; C the proportion of enterprises with sales revenue of more than 2 million yuan in the last year is not less than 3%, among which the total R&D expenses incurred by enterprises in China account for not less than 6% 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; D the income from high-tech products and services accounts for more than 6% of the total income of the enterprise in that year; E. The organization and management level of enterprise research and development meets the requirements (that is, the academic qualifications of R&D personnel and management are required, with the number of junior college students accounting for 3% of the total number of employees and R&D personnel accounting for 1% of the total number of employees); F. The transformation ability of scientific and technological achievements meets the requirements (that is, it is reflected in the enterprise R&D project situation table, that is, there must be at least 12 RD in three years, including project number, project name, start and end time of project R&D, technical field, technical source, R&D funds in recent three years, project purpose and organization and implementation method, core technology and innovation points, and phased achievements); G. The number of independent intellectual property rights meets the requirements (reflected in the summary of independent intellectual property rights, there must be one invention patent or six utility model patents or six software copyrights in the past three years, including the name, category, authorization date, authorization number and acquisition method of the authorized project); H. Indicators such as sales and total asset growth meet the requirements (the indicators are divided into five grades, which will increase every year for three years). 3. Application materials: 1. Application for the recognition of high-tech enterprises; 2. Copy of business license and tax registration certificate of the enterprise; 3. Exclusive license contract of intellectual property certificate, production approval, novelty search materials for new products or new technologies, product quality inspection report, certificate of science and technology plan establishment at or above the provincial level, and other relevant certification materials; 4, the number of employees, academic structure and the proportion of R&D personnel in the enterprise employees; 5. The statement of research and development expenses of enterprises in the last three fiscal years verified by qualified intermediaries. If the actual service life is less than three years, it shall be based on the actual operating life, and the explanatory materials of research and development activities shall be attached; 6. The financial statements of an enterprise certified by a qualified intermediary agency in the last three fiscal years include balance sheet, income statement, cash flow statement, and the actual operating years and technical income statement if the actual years are less than three years. Third, the application procedure 1. Enterprise self-evaluation. Enterprises should conduct self-evaluation according to the provisions of Article 1 of the Identification Measures, and declare in accordance with the requirements of this notice if they meet the requirements; 2. Online registration and declaration. Enterprises log on to the "high-tech enterprise identification management network", register, and fill in the application materials online as required; 3. Tax audit. The enterprise will report the application materials to the competent tax department for enterprise income tax review, and the competent tax department will stamp the basic information form of the enterprise; 4. Local preliminary examination. Municipal Science and Technology Bureaus (including Guangde County and susong county, the same below) shall, jointly with the Finance Bureau, the State Taxation Bureau and the Local Taxation Bureau, conduct preliminary examination on the application materials of enterprises within their respective jurisdictions, and form preliminary examination opinions; 5. Submit the materials. Municipalities that work institutions shall formally submit materials. The submitted documents and the summary table of application and recommendation of high-tech enterprises (see Annex 3 for the format) shall be stamped with the official seals of the Science and Technology Bureau, the Finance Bureau, the State Taxation Bureau and the Local Taxation Bureau, together with the application materials of enterprises within their respective jurisdictions (in duplicate), which shall be submitted to the window of the Science and Technology Department of the Provincial Government Affairs Center by the Municipal Science and Technology Bureau before the deadline for submission of materials. Iv. time of application and place of submission of materials The accreditation of high-tech enterprises began in 28, with four batches in 28, three batches in 29, only two batches in 21, two batches in 211, two batches in 212 (once in the first half of the year) and two batches in 213. High-tech enterprises that apply online all the year round accept applications, and the municipalities focus on preliminary examination and recommendation, and the provincial accreditation office organizes reviews and submits them for the record in batches. The deadline for application of high-tech enterprises in 212 was April 2th and August 1th, respectively. In 213, the deadline for application of high-tech enterprises was April 2th and July 2th, respectively. The application materials shall be submitted to the window of the Science and Technology Department of the Provincial Government Service Center. Supplement: Specific evaluation methods for the identification of high-tech enterprises: (7 points or more, excluding 7 points) 1. Core independent intellectual property rights (3 points) The number of core independent intellectual property rights (excluding trademarks) owned by enterprises, such as patents, software copyrights, exclusive rights of integrated circuit layout design and new plant varieties. [Description] 1. Experts shall judge whether the core independent intellectual property rights declared by enterprises meet the requirements of the Work Guidelines. 2. The application and registration of the same intellectual property right at home and abroad is only recorded as one item. 3. If the creator of intellectual property rights is separated from the owner of intellectual property rights, the number of intellectual property rights can be calculated separately. 4. The patent shall be subject to the authorization certificate. 5. Enterprises that do not have core independent intellectual property rights cannot be recognized as high-tech enterprises. Note: If you want to get 3 points, you must have 6 software copyright registration certificates or 1 invention patent or 6 utility model patents. 2. Transformation ability of scientific and technological achievements (3 points). The average annual transformation of scientific and technological achievements in the last three years needs more than four items [Description ]1. The application of the same scientific and technological achievement (patent, copyright, technology use license, registered software copyright, integrated circuit layout design) at home and abroad is only recorded as one item. 2. The purchase or sale of technical achievements shall be subject to the formal technical contract. 3. The basis for judging the transformation of technological achievements is that enterprises form products, services, samples and prototypes with technological achievements. Proof materials for the transformation of scientific and technological achievements: including the explanation of the source of the achievements and the explanation of the products, services, samples and prototypes formed by the achievements. Proof materials can be provided: science and technology plan approval (acceptance) documents at or above the county level, patent certificate or acceptance notice, software copyright, novelty search report, test report, product appraisal certificate or high-tech product, national new product certification certificate, technology development contract with other enterprises or universities, project acceptance report (production approval, production registration approval), test report, enterprise standard filing certificate, product sales contract invoice or order (user use report), product. Materials that can be considered as the source of achievements: such as formal technical contracts for purchasing or selling technical achievements within three years, R&D project numbers in the last three years (taken from the second project number in the declaration form), products formed by achievements and patents three years ago; such as new product certificates, new product inspection reports, new product and new technology appraisal acceptance certificates, new product novelty search reports, new product sales certificates, production registration approval letters and other materials that can be considered as the service for forming achievements: such as sales contracts and invoices. Materials such as test reports, photos of objects, etc. can be considered for forming samples and prototypes. Remarks: A new product may be the result of transformation of many scientific and technological achievements, which can be filled in one by one. III. Organization and management level of research and development (2 points) (1) A report on the establishment of research and development projects has been made; (2) The R&D investment accounting system has been established; (3) R&D activities in cooperation with Industry-University-Research were carried out; (4) having R&D institutions and corresponding facilities and equipment; (5) The performance appraisal and reward system for R&D personnel is established. Note: Only after all the above five items are complete can you get 2 points. 4. Total assets and sales growth index (2) This index is an evaluation of the total assets growth rate and sales growth rate reflecting the business performance of the enterprise (each accounting for 1 points). The specific calculation method is as follows: total assets growth rate = 1/2 (total assets in the second year ÷ total assets in the first year+total assets in the second year ÷ total assets in the second year). Sales growth rate = 1/2 (second year sales ÷ first year sales+third year sales ÷ second year sales)-1; Note: the total assets and sales are increasing every year, and the maximum score is 2

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