Basic Introduction Chinese Name: mbth, National High-tech Enterprises Source: Administrative Measures for the Accreditation of High-tech Enterprises Implementation Date: 2000 Basis: Basic Information, Accreditation Conditions, Preferential Policies, * * Measures, Overall Objectives, R&D Innovation, Management Measures, Scoring Standards and Basic Information China High-tech Enterprises Accreditation Basis. At that time, in order to establish China's high-tech industry and promote the rapid development of high-tech enterprises, the State Council issued the Conditions and Measures for the Accreditation of High-tech Enterprises in National High-tech Industrial Development Zones (Guo Fa 1 99112) in1year, authorizing the former State Science and Technology Commission to organize the accreditation of high-tech enterprises in National High-tech Industrial Development Zones and give it support. Later, according to the needs of the situation, 1996 expanded the scope of high-tech enterprises outside the national high-tech zone (Guo Kefa issued the word 19960 18). 1999 * * * After the Central Committee and the State Council held a science and technology conference, according to the requirements of the new situation, the accreditation standard of high-tech enterprises in national high-tech zones was revised again (Guo Kefa Zi No.2000324). Enterprises in mainland China registered for one year (1);
(2) The enterprise obtains the ownership of the intellectual property rights that support the core technology of its main products (services) through independent research and development, transfer, donation and merger;
(three) the technology that plays a core supporting role in the main products (services) of the enterprise belongs to the scope stipulated in the "high-tech field supported by the state";
(4) The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the total number of employees of the enterprise in that year shall not be less than10%;
(5) The ratio of total R&D expenses to total sales revenue in the last three fiscal years (if the actual operating period is less than three years, the same below) meets the following requirements:
1. The proportion of enterprises whose sales revenue in the latest year is less than 50 million yuan (inclusive) is not less than 5%;
2. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) in the latest year is not less than 4%;
3. The proportion of enterprises with sales income of more than 200 million yuan in the previous year shall not be less than 3%.
Among them, the total R&D expenses incurred by enterprises in China account for no less than 60% of the total R&D expenses;
(six) the income from high-tech products (services) in the past year accounted for no less than 60% of the total income of the enterprise in the same period;
(seven) the evaluation of enterprise innovation ability should meet the corresponding requirements;
(eight) no major safety, major quality accidents or serious environmental violations occurred within one year before the enterprise applied for recognition. National basis of preferential policies. Preferential tax policies in the Administrative Measures for the Identification of High-tech Enterprises (Ministry of Science and Technology of the People's Republic of China, Ministry of Finance, State Taxation Administration of The People's Republic of China). Article 9 After obtaining the qualification of high-tech enterprise, an enterprise shall go through the formalities of tax reduction and exemption with the competent tax authorities in accordance with the provisions of Article 4 of these Measures. Two. Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC) * * * Eligible small-scale low-profit enterprises shall be subject to enterprise income tax at a reduced rate of 20%. High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%. Article 30 The following expenses of an enterprise may be deducted when calculating taxable income: (1) Research and development expenses incurred in developing new technologies, new products and new processes; Three. "Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" Article 93 The high-tech enterprises that need state support mentioned in the second paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises that have core independent intellectual property rights and meet the following conditions: (1) Products (services) fall within the scope of high-tech fields supported by the state; (two) the proportion of research and development expenses in sales revenue is not less than the prescribed proportion; (three) the proportion of high-tech products (services) income in the total income of the enterprise is not less than the prescribed proportion; (four) the proportion of scientific and technological personnel in the total number of employees of the enterprise is not less than the prescribed proportion; (5) Other conditions stipulated in the Administrative Measures for the Identification of High-tech Enterprises. If the R&D expenses of small and medium-sized science and technology enterprises do not form intangible assets and are included in the current profits and losses, 75% of the actual amount can be deducted before tax; In other words, small and medium-sized technology enterprises can deduct 175% of R&D expenses before tax, thus reducing tax payment. And high-tech enterprises are just within the scope of small and medium-sized technology enterprises. (Note: this policy is applicable from 201710 to 20191February 31February) IV. Article 8 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates that taxpayers and withholding agents have the right to know the national tax laws from the tax authorities. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Article 33 Taxpayers may apply in writing for tax reduction or exemption in accordance with the provisions of laws and administrative regulations. V. Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC) Article 43 Taxpayers who have been granted tax reduction or exemption by laws, administrative regulations or statutory examination and approval authorities shall go through the formalities of tax reduction or exemption with the competent tax authorities with relevant documents. After the expiration of tax reduction or exemption, tax payment shall be resumed from the day after the expiration. * * * Measures Support Measures High-tech enterprises are an important foundation for developing high-tech industries, a new force for adjusting industrial structure and improving national competitiveness, and occupy a very important strategic position in China's economic development. For more than ten years, high-tech enterprises have been highly valued by all levels. The state and local governments have mainly adopted various policies and measures to encourage and support the development of high-tech enterprises, such as tax reduction and exemption, equity incentive, science and technology plan, project land, financial insurance, export credit and so on. China has initially formed a good environment and a perfect policy system to foster the development of high-tech enterprises. Overall goal The overall goal of the new "Identification Method" is to further enhance the comprehensive innovation ability of high-tech enterprises with independent research and development as the core and promote the upgrading and development of high-tech industries under the strategic guidance of building an innovative country through the policy orientation of encouraging innovation and the guiding role of optimizing industrial structure under the new tax system. The general idea is to further clarify the accreditation standards, standardize operating procedures, reform the management system, strengthen policy coordination, do a good job in accreditation management of high-tech enterprises, and truly implement preferential policies. The new "R&D and R&D innovation ability and innovative enterprise identification method" clearly stipulates the main identification indicators and measurement basis of R&D and innovation ability. As we all know, the original method of identifying high-tech enterprises has great shortcomings, that is, there is no measurement basis for key identification indicators, especially for R&D activities, and there is no evaluation standard and fee collection standard, which leads to the lack of unified and measurable standards in actual operation. In order to solve this problem, the new method, after a lot of research, draws lessons from international experience (OECD, the United States, South Korea) and combines with the reality of China, determines the definition standard and fee collection standard of enterprise R&D activities. At the same time, the corresponding indicators such as scientific and technological personnel, R&D personnel, independent intellectual property rights and the ability to transform scientific and technological achievements are also clearly stated. The new "Identification Method" clarifies the measurement basis of key identification indicators such as research and development, and the identification standards are unified, avoiding the arbitrariness of identification work. Administrative Measures Article 1 In order to support and encourage the development of high-tech enterprises, these Measures are formulated in accordance with the relevant provisions of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law) and the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Implementation Regulations). Article 2 The term "high-tech enterprises" as mentioned in these Measures refers to resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) for more than 1 year, and formed core independent intellectual property rights through continuous research and development and transformation of technological achievements. Article 3 The identification and management of high-tech enterprises shall follow the principles of highlighting the main body of enterprises, encouraging technological innovation, implementing dynamic management and adhering to fairness and justice. Article 4 High-tech enterprises recognized in accordance with these Measures may apply for preferential tax policies in accordance with the Enterprise Income Tax Law and its implementing regulations, the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration (hereinafter referred to as the Tax Collection and Administration Law) and the Implementing Rules of People's Republic of China (PRC) Municipality on Tax Collection and Administration (hereinafter referred to as the Implementing Rules). Article 5 The Ministry of Science and Technology, the Ministry of Finance and State Taxation Administration of The People's Republic of China are responsible for the guidance, management and supervision of the identification of high-tech enterprises nationwide. Scoring standard 1, core independent intellectual property rights 30 points.
Investigate the quality and quantity of intellectual property owned by enterprises. [description]
1. Technical experts shall evaluate whether the intellectual property rights declared by enterprises meet the requirements of the identification methods and work guidelines, and make qualitative and quantitative evaluations. 2 invention patents (including national defense patents), new plant varieties, national crop varieties, national new drugs, national first-class protected varieties of traditional Chinese medicine, and the exclusive right to layout design of integrated circuits are evaluated according to Class I; Utility model patent, design patent, software copyright, etc. (excluding trademarks) are evaluated according to Category II, and the intellectual property rights evaluated according to Category II can only be used once when applying for high-tech enterprises. 3. During the application period of high-tech enterprises and high-tech enterprises, when there are multiple rights holders of intellectual property rights, only one right holder can use it at the time of application. 4. The validity of the patent at the time of application for recognition shall be subject to the authorization certificate or authorization notice obtained by the enterprise before the application for recognition and the payment receipt can be provided. 5. Enterprises without core independent intellectual property rights cannot be regarded as high-tech enterprises. 6 enterprises to participate in the preparation of national standards, industry standards, testing methods and technical specifications (this item is a bonus, and the total score of "intellectual property rights" after bonus points is not more than 30 points. Relevant standards, methods and specifications must be certified and recognized by relevant state departments. ) 2, the transformation ability of scientific and technological achievements 3 0 points
In the last three years, it takes more than six items to transform scientific and technological achievements every year to get 30 points.
(1) There is only one application for the same scientific and technological achievement (patent, copyright, technology license, registered software copyright, integrated circuit layout design) at home and abroad.
(2) The purchase or sale of technical achievements shall be subject to the formal technical contract.
(3) This kind of evaluation can be included in the technical know-how, but the less valuable ones are not included. Evaluate the value of technical know-how from the performance of product or process improvement (the enterprise may not disclose the specific content).
(4) The basis for judging the transformation of technological achievements is the products, services, samples and prototypes formed by enterprises. With scientific and technological achievements.
3. The organization and management level of R&D is 20 points. According to the overall situation of enterprise R&D organization and management and technological innovation, technical experts will make a comprehensive score with the following evaluations. (1) Formulate enterprise R&D organization and management system, establish R&D investment accounting system, and prepare R&D expense supplementary account; (≤6 points) (2) Established internal R&D institutions with corresponding scientific research conditions, and carried out various forms of Industry-University-Research cooperation with R&D institutions at home and abroad; (≤6 points) (3) Established the organizational implementation and incentive system for the transformation of scientific and technological achievements, and established an open platform for innovation and entrepreneurship; (≤4 points) (4) The system of training and further study of scientific and technical personnel, skill training of employees, introduction of outstanding talents, performance evaluation and reward of talents has been established. (≤4 points) 4. The growth index is 20 points. Financial experts select indicators such as the growth rate of net assets and the growth rate of sales revenue to evaluate the growth of enterprises. If the actual operating period of the enterprise is less than three years, it shall be calculated according to the actual operating time. The calculation method is as follows: net assets growth rate = 1/2 (net assets at the end of the second year ÷ net assets at the end of the first year+net assets at the end of the third year ÷)- 1/2 (sales income in the second year ÷ sales income in the first year+sales income in the third year ÷)