The conditions and standards for the accreditation of high-tech enterprises can be summarized as follows:
1. Time of establishment: Enterprises must be registered for more than one year when applying for accreditation.
2. Independent intellectual property rights: Enterprises need to be registered in China (excluding Hong Kong, Macao and Taiwan) and have independent intellectual property rights over the core technologies of their main products (services) through independent research and development, transfer, donation and merger. Specific requirements may include: more than one invention patent, new plant varieties, national new drugs, etc., or more than eight utility model patents, or more than 1 design patents or software copyrights that do not simply change product patterns.
3. Scope of products (services): The products (services) of an enterprise must fall within the scope stipulated in the High-tech Fields Supported by the State.
4. Personnel structure: Scientific and technical personnel with college education or above need to 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.
5. R&D expenses: In order to acquire new scientific and technological knowledge or substantially improve technology, products (services), enterprises need to carry out R&D activities continuously, and the proportion of the total R&D expenses in the last three fiscal years to the total sales revenue must comply with the regulations:
(1) The proportion of enterprises with sales revenue of less than 5 million yuan in the last year is not less than 5% (otherwise, 6.
(2) The proportion of enterprises with sales income of 5 million yuan to 2 million yuan is not less than 4%;
(3) The proportion of enterprises with sales revenue of more than 2 million yuan is not less than 3%.
6. Income proportion of high-tech products (services): The income of high-tech products (services) needs to account for more than 6% of the total income of the enterprise in that year.
7. Other conditions:
(1) The enterprise's research and development organization and management level, 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 need to meet the requirements of the "Guidelines for the Administration of Identification of High-tech Enterprises".
(2) No major safety, major quality accidents or serious environmental violations occurred in the enterprise within one year before the application for certification.
Benefits of accreditation of high-tech enterprises:
1. For accredited high-tech enterprises, the corporate income tax rate has been reduced from 25% to 15%, which is equivalent to a 4% reduction on the original basis, for three consecutive years. After the expiration of three years, you can apply for a review, and you can continue to enjoy three-year tax concessions after the review.
2. Recognized high-tech enterprises can enjoy the relevant preferential policies of the state, province and city with the approval documents and the Certificate of Recognition 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. The identification of high-tech enterprises will effectively improve the management level of scientific research and development, 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.
4. 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.