(2) the enterprise obtains the ownership of the intellectual property rights that play a core supporting role in technology for its main products (services) through independent research and development, transferee, donation and merger;
major products (services) refer to high-tech products (services) that have the ownership of intellectual property rights that play a core supporting role in technology, and the sum of their income accounts for more than 5% of the income of high-tech products (services) in the same period of the enterprise.
1. The intellectual property rights identified by high-tech enterprises must be authorized or examined and approved in China, and within the effective protection period of China laws. The owner of intellectual property rights shall be the applicant enterprise.
2. Enterprises without intellectual property rights cannot be recognized as high-tech enterprises.
3. In the identification of high-tech enterprises, the intellectual property rights of enterprises are classified and evaluated, in which: invention patents (including national defense patents), new plant varieties, national crop varieties, national new drugs, national first-class Chinese medicine protected varieties, and exclusive rights of integrated circuit layout design are evaluated according to Class I; Utility model patents, design patents, software copyrights, etc. (excluding trademarks) are evaluated according to Class II.
4. The intellectual property evaluated according to Class II can only be used once when applying for high-tech enterprises.
5. During the application period of high-tech enterprises and high-tech enterprise qualifications, if there are multiple owners of intellectual property rights, only one owner can use it at the time of application.
6. The validity of the patent when applying for recognition is subject to the authorization certificate or authorization notice obtained by the enterprise before applying for recognition and the payment receipt can be provided.
7. The patent marks and patent numbers of inventions, utility models, designs and layout designs of integrated circuits can be found on the website of China National Intellectual Property Administration (); The national defense patent shall provide the national defense patent certificate granted by China National Intellectual Property Administration; New plant varieties can be found on the websites of the Office for the Protection of New Plant Varieties of the Ministry of Agriculture (pvp.cn) and the Office for the Protection of New Plant Varieties of the State Forestry Administration (pvp.net); National crop varieties refer to the crop varieties approved and announced by the National Crop Variety Approval Committee of the Ministry of Agriculture; National new drugs must provide a new drug certificate issued by the State Food and Drug Administration; The national first-class protected varieties of traditional Chinese medicine must provide the certificate of protected varieties of traditional Chinese medicine issued by the State Food and Drug Administration; Software copyright can be found on the website of China Copyright Protection Center of National Copyright Administration ().
(3) The technologies that play a core supporting role in the main products (services) of enterprises fall within the scope stipulated in the High-tech Fields Supported by the State;
electronic information, biology and new medicine, aerospace, new materials, high-tech services, new energy and energy conservation, resources and environment, advanced manufacturing and automation.
1. Electronic information includes: software; Microelectronics technology; Computer products and their network application technologies; Communication technology; Radio, film and television technology; New electronic components; Information security technology (except low-level technology with uncertain application prospect). ）； Intelligent transportation and rail transit technology.
2. Biology and new medicine include: medical biotechnology; Traditional Chinese medicine and natural medicine; Research and development technology of chemical drugs; New drug formulation and preparation creation technology; Medical instruments, equipment and medical special software; Light industry and chemical biotechnology (except the application of simple detection technology); Agricultural biotechnology.
3. Aerospace includes: aviation technology; Space technology.
4. new materials include: metal materials (small and medium-sized sintering, pelletizing, coking, ironmaking, steelmaking and casting technologies that do not meet energy consumption and environmental protection standards; Preparation technology of common hot rolled silicon steel, strip steel and plain carbon steel produced by chemical/medium frequency induction furnace; Except for steel machining technology for general use. Smelting technology that does not meet energy consumption and environmental protection standards; Conventional aluminum, copper, magnesium and titanium alloy production and processing technology; Production and processing technology of metal conductor and cable enameled wire for conventional power and electrician; Except for the production and processing technology of general aluminum building materials and general civil aluminum products. Production and processing technology of NdFeB permanent magnets and primary export magnets for general toys, acoustics and metallurgical machinery; Except for the production and processing technology of cemented carbide products for general wear resistance. Preparation technology of coarse powder by low pressure water/gas free atomization: Production technology of conventional powder metallurgy iron/copper-based general mechanical parts; Production technology of imported conventional stainless steel and low alloy steel MIM parts; Except for the production technology of copper-based porous elements for coarse filtration. In-situ composite preparation technology with uncontrollable properties; Preparation technology of conventional particle and fiber reinforced composites; Except for conventional surface treatment technologies such as arc/flame spraying, spray welding, zinc plating, phosphating and electroplating. Except for the preparation and processing technology of single crystal and polysilicon for solar cells with high pollution, high energy consumption and low photoelectric conversion efficiency. Except for conventional ferrite, FeSiAl materials and products, and precious metal slurry preparation technology. Except the conventional preparation technology of cobalt/nickel/lithium manganate and Ferrous lithium phosphate materials. ）； Inorganic nonmetallic materials (preparation technology of traditional structural ceramics formed by conventional processes; Preparation technology of extruded honeycomb ceramic regenerator: Preparation technology of high energy consumption electric melting and casting materials; Preparation technology of traditional oxide refractories such as clay bricks and high alumina bricks; Except for the preparation technology of conventional castable for furnaces. Except for the preparation technology of alumina, zirconia and beryllium oxide ceramic substrates. Except for the conventional glass raw material preparation technology used for functional glass production. Preparation technology of silicon carbide ceramic membrane support with strength less than 15MPa: Except for the preparation technology of alumina ceramic support for extrusion water treatment. ）； Polymer materials (except ordinary rubber and rubber preparation technology which only features the product structure). Conventional or slightly improved fiber preparation technology; Except for conventional nonwovens, coated fabrics or laminated textiles, general functional fiber products production technology, etc. Preparation technology of ordinary modified materials (including disintegrating materials) filled with polyolefin below 5%; Except for the preparation technology of incomplete degradable plastics filled with starch polyolefin. Processing technology of ordinary plastics and general modified special materials; Direct casting, blow molding and stretching methods are excluded. )； Biomedical materials; Fine and special chemicals (except conventional powder material preparation technology). Preparation technology of surfactants with poor biodegradability or high toxicity; Except for chemical preparation technology that does not meet environmental protection standards.
5. High-tech services include: R&D and design services; Inspection, testing, certification and standard services; Information technology services; High-tech professional services; Intellectual property rights and achievements transformation services; E-commerce and modern logistics technology (except for internal logistics management system, simple R&D design and low-level repetitive service technology). ）； Urban management and social services (except general sports product production and development and service technology). )； Supporting technology of cultural and creative industries (except that cinemas use related technologies to provide services). Except those involving pornography, violence, ideology and causing cultural erosion, which is harmful to the physical and mental health of teenagers; Except that the ticketing company provides ticket delivery service by using relevant technology. ）。
6. New energy sources and energy conservation include: renewable and clean energy sources (except simple packaging of solar cell modules and low-level repetitive production). Except for biomass combustion technology that does not meet the requirements of cleaner production. )； Nuclear energy and hydrogen energy; New efficient energy conversion and storage technology; High-efficiency and energy-saving technologies (excluding technologies that have been recycled in normal production links and general high calorific value gas power generation technologies). )
7. Resources and environment include: water pollution control and water resources utilization technology; Air pollution control technology; Solid waste disposal and comprehensive utilization technology; Physical pollution prevention and control technology; Environmental monitoring and emergency treatment technology of environmental accidents; Ecological environment construction and protection technology; Cleaner production technology; Resource exploration, efficient mining and comprehensive utilization technology (the "three wastes" treatment technology combined with conventional technology and equipment; Production technology of simple compound water treatment agent and flocculant; Biological agents, species and other technologies used to control environmental pollution that have not passed the safety assessment; Except for technologies with secondary pollution and lack of solutions. )
8. Advanced manufacturing and automation include industrial production process control systems (except for non-universal application software). ）; Safe production technology; ; High-performance, intelligent instruments and meters (except sensors with traditional technology and no improvement in performance). Except for traditional flow, temperature, level, pressure gauge or transmitter with low technical content and low accuracy. Except for the traditional gas chromatograph. ）； Advanced manufacturing technology and equipment (except low-end CNC and application systems). Except for low-end robot systems with less than four degrees of freedom. Except for ordinary speed regulation system with general motors. )； New-type machinery (conventional general technology, except ordinary mechanical basic parts, ordinary plastic molds and cold stamping molds with ordinary structure, performance, precision and service life). Except for all kinds of ordinary mechanical equipment manufacturing technology with general technical performance. Except for all kinds of ordinary mechanical products or equipment with general working environment and technical performance. Except for ordinary textile machinery and testing systems. ）； Power systems and equipment (except for small thermal power plants and small hydropower stations). Except for traditional transmission technology and conventional transmission equipment. Except for technologies and products that are not universal. Traditional high-voltage and low-voltage switchgear, except for conventional power generation, supply and distribution equipment. Except for technologies and products that are not universal. )； Related technologies of automobiles and rail vehicles (except for automotive engine technology with general technical performance). Except for auto parts technology with general technical performance. Design and manufacturing technology of high-tech ships and offshore engineering equipment; Transformation technology of traditional cultural industry.
(4) The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the enterprise shall not be less than 1% of the total number of employees of the enterprise in that year; Note: "current year" refers to the fiscal year before the enterprise's declaration;
the proportion of scientific and technological personnel in an enterprise is the ratio of the number of scientific and technological personnel to the total number of employees.
1. scientific and technological personnel
scientific and technological personnel in enterprises refer to those who are directly engaged in R&D and related technological innovation activities, and who are specialized in the management of the above activities and provide direct technical services, and have accumulated actual working hours of more than 183 days, including on-the-job, part-time and temporary employees.
2. Total number of employees
The total number of employees in an enterprise includes on-the-job, part-time and temporary employees. On-the-job personnel can be identified by whether the enterprise has signed a labor contract or paid social insurance premiums; Part-time and temporary employees must work in the enterprise for more than 183 days throughout the year.
3. statistical methods
the total number of employees and scientific and technological personnel in the enterprise in that year are calculated according to the monthly average of the whole year.
monthly average = (number at the beginning of the month+number at the end of the month) ÷2
monthly average of the whole year = sum of monthly average of the whole year ÷12
If business activities are started or terminated in the middle of the year, the actual business period shall be taken as a tax year to determine the above related indicators.
(5) The proportion of the total R&D expenditure to the total sales revenue in the same period in the last three fiscal years (if the actual operating period is less than three years, the same below) meets the following requirements: Note: "the last three fiscal years" refers to the three consecutive fiscal years (excluding the reporting year) before the enterprise's declaration
1. The sales revenue in the latest year is less than 5 million yuan (inclusive).
2. The proportion of enterprises with sales income of 5 million yuan to 2 million yuan (inclusive) in the latest year shall not be less than 4%;
3. The proportion of enterprises with sales revenue of more than 2 million yuan in the last year is not less than 3%.
note: "last year" refers to the fiscal year before the enterprise's filing;
The proportion of R&D expenditure of an enterprise is the ratio of the total R&D expenditure of the enterprise in the last three fiscal years to the total sales revenue in the same period. Note: "the last three fiscal years" refers to the three consecutive fiscal years (excluding the reporting year) before the enterprise's application
(1) Determination of enterprise's research and development activities
Research and development activities refer to the continuous efforts to acquire new knowledge of science and technology (excluding social science, art or humanities), creatively apply new knowledge of science and technology, or substantially improve technology, products (services) and technology. It does not include the routine upgrading of products (services) or the direct application of a scientific research achievement (such as the direct adoption of new materials, devices, products, services, processes or knowledge, etc.).
an enterprise should fill in the "iv. table of enterprise research and development activities" in the application for accreditation of high-tech enterprises in annex 2 according to the definition of research and development activities.
in the process of expert evaluation, you can refer to the following methods to judge:
-industry standard judgment method. If relevant state departments, national (world) trade associations and other institutions with corresponding qualifications provide technical parameters (standards) for measuring "new knowledge of science and technology", "creative application of new knowledge of science and technology" or "technologies, products (services) and processes with substantial improvement", it is preferred to judge whether the project carried out by the enterprise is a research and development activity according to these parameters (standards).
-expert judgment method. If the recognized measurement standard of R&D activities is not published in the industry where the enterprise is located, it will be judged by experts in this industry. The acquisition of new knowledge, creative application of new knowledge and substantial improvement of technology should be valuable innovation achievements recognized by experts in the same industry, which will promote the technological progress of related industries in the region.
-goal or result determination method. This method is used as an aid when it is difficult to judge whether an enterprise has R&D activities by using industry standard judgment method and expert judgment method. Focus on understanding the purpose, innovation, input resources (budget) of R&D activities, and whether final or intermediate results (such as patents and other intellectual property rights or other forms of scientific and technological achievements) have been achieved.
(2) Collection scope of research and development expenses
A. Personnel labor expenses
include wages and salaries of enterprise scientific and technological personnel, basic endowment insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund, as well as labor expenses of external scientific and technological personnel.
B. Direct input expenses
Direct input expenses refer to the related expenses actually incurred by enterprises for implementing research and development activities. Including:
-direct consumption of materials, fuel and power costs;
—— Development and manufacturing expenses of molds, process equipment used for intermediate test and trial production of products, which do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products;
—— expenses for operation, maintenance, adjustment, inspection, testing and repair of instruments and equipment used for research and development activities, and rental expenses for fixed assets used for research and development activities through operating lease.
C. Depreciation expenses and long-term deferred expenses
Depreciation expenses refer to the depreciation expenses of instruments, equipment and buildings in use for research and development activities.
Long-term prepaid expenses refer to the long-term prepaid expenses incurred in the process of reconstruction, modification, decoration and repair of R&D facilities.
D. Amortization expenses of intangible assets
Amortization expenses of intangible assets refer to the amortization expenses of software, intellectual property rights and non-patented technologies (proprietary technology, licenses, design and calculation methods, etc.) used for research and development activities.
e. design expenses
design expenses refer to the expenses incurred in conceiving, developing and manufacturing new products and technologies, and designing working procedures, technical specifications, procedures and operational characteristics. Including for innovation.