National high-tech enterprises are also called national-level high-tech enterprises. According to the "Administrative Measures for the Recognition of High-tech Enterprises", national high-tech enterprises refer to continuous activities within the "high-tech fields supported by the state". Research and develop and transform technological achievements to form the core independent intellectual property rights of the enterprise, and carry out business activities on this basis, and be a resident enterprise registered in China (excluding Hong Kong, Macao and Taiwan) for more than one year. Technology-based growth enterprises in Shenzhen can also apply for Shenzhen high-tech enterprise certification. If an enterprise has applied for national high-tech enterprise certification or Shenzhen high-tech enterprise certification for more than three years, it can apply for high-tech review, that is, high-tech re-certification.

The application time for national high-tech enterprises in 2019:

(1) The first batch of online application time schedule: April 2019

(1) The first The acceptance time for the second batch of paper materials: May 2019

(2) The second batch of online application time schedule: July 2019

(2) The acceptance of the second batch of paper materials Time: August 2019

Enterprises must complete the relevant application procedures within the above time. Overdue applications will not be accepted: Consultation hotline: 400-7845-606

National High-tech Enterprise Recognition conditions:

(1) Enterprises must be registered and established for more than one year when applying for high-tech enterprise recognition;

(2) In China (excluding Hong Kong, Macao and Taiwan) Registered enterprises have ownership of independent intellectual property rights in the core technologies of their main products (services) through independent research and development, transfers, donations, mergers and acquisitions, etc., or through exclusive licensing for more than 5 years, and meet one of the following Item quantity requirements: A. More than 1 invention patent, new plant variety, national new drug, national crop variety, national first-level protected variety of traditional Chinese medicine, and exclusive rights to integrated circuit layout design; B. More than 8 utility model patents; C , design patents that do not simply change the pattern and shape of the product (mainly refers to: designs obtained through the research and development process using scientific and engineering technology methods) or more than 8 software copyrights;

( 3) The technologies that play a core supporting role in the company's main products (services) fall within the scope of the "Catalogue of High-tech Fields Supported by the State 2016";

(4) The company engages in R&D and related technological innovation activities The proportion of scientific and technological personnel in the total number of employees of the enterprise in that year shall not be less than 10%;

(5) Research on the enterprise’s past three fiscal years (the actual operating period is less than three years, calculated based on the actual operating time, the same below) The proportion of total development expenses to total sales revenue for the same period meets the following requirements:

1. For enterprises with sales revenue less than 50 million yuan (inclusive) in the most recent year, the proportion shall not be less than 5%;

< p>2. For enterprises with sales revenue of 50 million to 200 million yuan (inclusive) in the last year, the proportion shall not be less than 4%;

3. For enterprises with sales revenue of more than 200 million yuan in the last year For enterprises, the proportion is not 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;

(The actual amount of entrusted external research and development expenses It should be determined in accordance with the arm's length principle, and 80% of the actual amount should be included in the total R&D expenses of the client)

(6) The proportion of high-tech product (service) income in the past year to the company's total income in the same period. Not less than 60%;

(7) The evaluation of enterprise innovation capabilities should meet the corresponding requirements;

(8) No major safety or major quality accidents occurred within the year before the enterprise applied for high-tech certification or serious environmental violations.

National high-tech enterprise tax preferential policies:

(1) Preferential income tax rate. High-tech enterprises enjoy a preferential income tax rate of 15%, which is equivalent to a 40% reduction from the original 25%.

(2) “Two years free and three years half off” (cancelled). Within the original Shenzhen Special Economic Zone, enterprises established after January 1, 2008 are exempt from corporate income tax from the first to the second year starting from the tax year in which they obtain their first production and operation income, and from the third to the fifth year they are subject to corporate income tax at a rate of 25% Corporate income tax is levied at half the statutory tax rate.

(3) Residence incentives and subsidies for talents.

High-tech enterprises can recommend a high-level Shenzhen talent of the company to apply for reward subsidies. The subsidy standards are: 320W (100% supporting) in Longhua New District, 320W (100% supporting) in Baoan District, 2.4 million (800,000) in Guangming District, Futian District 1.7 million (100,000), and other areas are 1.60W.

(4) Qualified technology transfer income of high-tech enterprises shall be exempted from or reduced from corporate income tax. In a tax year, the part of the technology transfer income of a resident enterprise that does not exceed 5 million yuan is exempt from corporate income tax; the part that exceeds 5 million yuan is levied with a half reduction of corporate income tax.

(5) Accelerated depreciation of fixed assets of high-tech enterprises. Fixed assets that are allowed to be accelerated depreciation include: 1. Fixed assets with rapid product replacement due to technological progress; 2. Fixed assets that are in a state of strong vibration and high corrosion all year round. If the method of shortening the depreciation period is adopted, the minimum depreciation period shall not be less than 60% of the depreciation period specified in Article 60 of these Regulations; if the method of accelerated depreciation is adopted, the double declining balance method or the sum of years' digits method may be adopted.

(6) Super deduction of research and development expenses. If the research and development expenses incurred by the enterprise to develop new technologies, new products, and new processes have not formed intangible assets and are included in the current profits and losses, on the basis of actual deductions in accordance with regulations, an additional deduction of 75% of the enterprise's research and development expenses will be made; forming For intangible assets, amortization is based on 175% of the cost of the intangible assets.

(7) After obtaining the national high-tech enterprise certificate, you can enjoy the corresponding recognition subsidies in each district, as follows:

What are the national high-tech enterprise recognition awards in Shenzhen and each district?

Region? First recognition? Review?

Shenzhen City? 50,000? 30,000?

Longhua District? 300,000? 200,000?

Baoan District? 300,000? 100,000?

Guangming District? 300,000? None?

Nanshan District 100,000? 100,000?

Longgang District 300,000? 100,000?

Futian District? 200,000? 50,000?

Luohu District? 300,000? 100,000?

Pingshan District? 300,000? 300,000

Dapeng New District? 200,000? 50,000?

Yantian District? 300,000? 50,000?

Highest municipal reward: Dapeng New District 100,000, 50,000 from Pingshan District and 50,000 from Luohu District. ?

(8) High-tech enterprises that enter the high-tech zone share agency system for share quotation transfer will be provided with a maximum of 1.8 million yuan in subsidies.

(9) The recognition of high-tech enterprises is a necessary condition for listing on the New Third Board, and priority will be given to the listing of shares of joint-stock high-tech enterprises that meet the listing conditions.

(10) High-tech enterprise identification is one of the necessary conditions for applying for relevant government funds at all levels.

(11) High-tech enterprises can have priority in obtaining approval for office and industrial land.

(12) Shenzhen will allocate 20% of the total amount of bond issuance to high-tech enterprises that meet the issuance conditions every year.

(13) From 2008 to 2020, Shenzhen will build 5 million to 6 million square meters of innovative industrial housing to support the development of high-tech industries.

(14) High-tech enterprise recognition will effectively improve the enterprise's scientific and technological research and development management level, attach importance to scientific and technological research and development, improve the enterprise's core competitiveness, and provide enterprises with powerful qualifications in market competition, which will greatly Improving corporate brand image, whether it is advertising or product bidding projects, will be of great help.

(15) High-tech enterprise is a rare national qualification certification for any enterprise, and it is an indispensable hard sign for enterprises that rely on science and technology. Its brand influence is second only to Chinese famous brand products, Chinese well-known trademarks, and national inspection-free products.

Notes on applying for national high-tech enterprises:

The application for national high-tech enterprise recognition requires preliminary guidance and document preparation 6 months in advance. Please apply for the first batch of national high-tech enterprises in 2019 Enterprises recognized as high-tech enterprises should contact us as soon as possible so that they can be ready to apply in time.

National high-tech enterprise certification application process:?

(1) Enterprise application

Enterprises conduct self-evaluation against these measures. Those who are deemed to meet the certification conditions shall register on the "High-tech Enterprise Certification Management Network" and submit a certification application to the certification agency. Submit the following materials when applying:

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

2. Relevant registration certificates proving that the enterprise is established in accordance with the law;

3. Intellectual property related materials, scientific research project establishment certificates, scientific and technological achievement transformation, research and development organization and management and other related materials;

4. Key technologies and technical indicators, production approval documents, and certifications of the enterprise's high-tech products (services) Relevant materials such as accreditation and relevant qualification certificates, product quality inspection reports;

5. Materials describing the situation of enterprise employees and scientific and technical personnel;

6. Enterprise information issued by a qualified intermediary agency Special audit or attestation report on research and development expenses in the past three fiscal years and high-tech product (service) income in the past fiscal year, together with explanatory materials on research and development activities;

7. Verified by a qualified intermediary agency The company’s financial accounting reports for the past three fiscal years (including accounting statements, notes to accounting statements and financial statements, the special audit report must be from the 95 accounting firms designated in 2019);

8. Recent Annual corporate income tax returns for three fiscal years.

(2) Expert review

The accreditation agency shall randomly select experts who meet the review requirements to form an expert group. The expert group reviews the enterprise's application materials and puts forward review opinions.

(3) Review and Certification

The certification agency will conduct a comprehensive review of the applicant enterprise based on the review opinions of the expert group, put forward certification opinions and report them to the leading group office. The recognized enterprise will be announced by the leading group office on the "High-tech Enterprise Recognition Management Network" for 10 working days. If there is no objection, it will be filed and announced on the "High-tech Enterprise Recognition Management Network". The recognition agency will issue a unified seal to the enterprise. The "High-tech Enterprise Certificate" issued by the company; if there is any objection, it will be verified and handled by the accreditation agency.

National high-tech enterprise scoring standards:

1. Core independent intellectual property rights: 30 points

Enterprise-owned patents, software copyrights, integrated circuit layout design expertise The number of core independent intellectual property rights (excluding trademarks) such as rights and new plant varieties.

1 Advanced level of technology ≤8

2 Playing a core supporting role in technology for major products (services) ≤8

3 Number of intellectual property rights ≤8

4 Method of obtaining intellectual property rights ≤ 6

5 (As a reference condition, add up to 2 points) Enterprise participation in the preparation of national standards, industry standards, testing methods, and technical specifications ≤ 2

(1) The degree of technological advancement A. High? (7-8 points) B. Higher (5-6 points) C. Average (3-4 points) D. Lower (1- 2 points) E. None? (0 points)

(2) Play a core technical support role for the main products (services) A. Strong? (7-8 points) B. Strong (5 -6 points) C. Average (3-4 points) D. Weak (1-2 points) E. None? (0 points)

(3) Number of intellectual property rights A. 1 or more (Category I) (7-8 points) B. 5 items and above (Category II) (5-6 points) C. 3 to 4 items (Category II) (3-4 points) D. 1 to 2 items (II Category) (1-2 points) E. 0 items? (0 points)

(4) Intellectual property acquisition method A. Have independent research and development? (1-6 points) B. Only transfer, Donations and mergers and acquisitions, etc. (1-3 points)

(5) Enterprises’ participation in the preparation of national standards, industry standards, testing methods, and technical specifications (this item is a bonus item, after the bonus points “knowledge The total score of "Property Rights" shall not exceed 30 points. Relevant standards, methods and specifications must be certified and recognized by relevant national departments.

)A. Yes (1-2 points) B. No (0 points)

(Intellectual property authorization certificate or authorization notice and payment receipt; abstract published on official websites such as the State Intellectual Property Office, through Intellectual property rights acquired through transfer, donation, or merger and acquisition must provide proof of change and other materials issued by the relevant competent authorities. When the intellectual property rights have multiple owners, a letter of commitment that only one owner shall use during the application shall be submitted;)

Note: If you want to get 30 points, you must have 7 software copyright registration certificates or 6-7 design patents or 1-2 invention patents or 6-7 or more utility model patents.

2. 30 points for the ability to transform scientific and technological achievements

According to the "Law on Promoting the Transformation of Scientific and Technological Achievements", scientific and technological achievements refer to results with practical value produced through scientific research and technological development ( Patents, copyrights, integrated circuit layout designs, etc.). The transformation of scientific and technological achievements refers to the subsequent testing, development, application, and promotion of scientific and technological achievements in order to improve productivity levels until the formation of new products, new processes, new materials, and the development of new industries.

The forms of transformation of scientific and technological achievements include: investing on your own to implement transformation; transferring the technological achievements to others; licensing others to use the technological achievements; using the scientific and technological achievements as conditions for cooperation to implement transformation with others; The scientific and technological achievements are priced as investments, converted into shares or capital contribution proportions; and other methods determined through negotiation. (The source of the results can be provided with supporting materials from patents, technical know-how, project approval certificates, etc.; the transformation results can be provided with materials from production approval documents, new product or new technology promotion and application certificates, product quality inspection reports, etc.;)

< p>Technical experts will conduct a comprehensive evaluation based on the overall situation of the transformation of scientific and technological achievements of the enterprise and the annual average number of transformation of scientific and technological achievements in the past three years. The same scientific and technological achievements that are transformed at home and abroad, or transformed into multiple products, services, processes, samples, prototypes, etc., are only counted as one item.

A. Strong transformation ability,? ≥5 items (25-30 points)

B. Strong transformation ability, ≥4 items (19-24 points)

C. Average transformation ability, ≥3 items (13-18 points)

D. Weak transformation ability, ≥2 items (7-12 points)

E. Weak transformation ability,? ≥1 item (1-6 points)

F. No transformation ability, 0 items (0 points)

Note: If you want to get 30 points, you must There must be 18 technology development contracts or 18 technical service contracts or 18 sales contracts (for different products respectively)

3. The organizational management level of research and development is 20 points

By technology Experts make a comprehensive score based on the overall situation of the enterprise's research and development and technological innovation organization and management, combined with the following evaluations.

(1) Formulate an organizational management system for enterprise research and development, establish an R&D investment accounting system, and prepare auxiliary accounts for R&D expenses; (≤6 points)

(2) Establishment It has established an internal scientific and technological research and development institution and has the corresponding scientific research conditions, and carries out various forms of industry-university-research cooperation with domestic and foreign research and development institutions; (≤6 points)

(3) Established an organization for the transformation of scientific and technological achievements Implement and motivate and reward the system, and establish an open innovation and entrepreneurship platform; (≤4 points)

(4) Establish the training and further training of scientific and technological personnel, employee skills training, introduction of outstanding talents, and talent performance evaluation and rewards system. (≤4 points)

Note: Only after all the above four items are complete can you get 20 points

4. Growth index 20 points

This The first indicator is to evaluate the net assets growth rate and sales revenue growth rate indicators that reflect the company's operating performance. The specific calculation method is as follows:

Net assets growth rate = 1/2 (net assets at the end of the second year ÷ first Net assets at the end of one year + net assets at the end of the third year ÷ net assets at the end of the second year) - 1,;

Net assets = total assets - total liabilities;

Total assets and total liabilities should The period-end figures of corporate accounting statements certified by qualified intermediaries shall prevail.

Sales growth rate = 1/2 (sales in the second year ÷ sales in the first year + sales in the third year ÷ sales in the second year) - 1,;

If the growth rate of a company's net assets or sales revenue is negative, it will be calculated as 0 points.

If the net assets or sales revenue at the end of the first year are 0, the calculation will be based on the next two years; if the net assets or sales revenue at the end of the second year are 0, the calculation will be based on 0 points.

The above two indicators are compared with the evaluation grade (ABCDEF) in the table below to get the score. The two scores are added to calculate the comprehensive score of the enterprise growth indicator.

Note: Total assets and sales must increase every year to reach the maximum score of 20 points

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.