1, national policy. According to the explanation of the Ministry of Science and Technology, the Ministry of Finance and State Taxation Administration of The People's Republic of China on the revision and release of the "Accreditation Measures" in the "Guidelines for the Accreditation of High-tech Enterprises" in August 20 18, it is stipulated that Article 11 of the "Administrative Measures for the Accreditation of High-tech Enterprises" (Guo Keyang Law [2065438+06] No.32) refers to 365 enterprises that need to be registered and established. "The last three fiscal years" refers to the three consecutive fiscal years before the enterprise's declaration (excluding the declaration year); "Within one year before the application is approved" means within 365 days before the application (including the reporting year).

2. Policies at the local level. The above explanation on the identification of high-tech enterprises also applies to all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning. In 2020, Suzhou Science and Technology Bureau issued the Notice on Organizing the Application of High-tech Enterprises in 2020 (Su Kegao [2020] No.22), which also clarified the scope of application: resident enterprises registered and established in Wuzhong District, Xiangcheng District and gusu district administrative area for more than one year (365 calendar days) (enterprises in other regions are organized and declared by local science and technology departments).

It can be seen that the national and local regulations on the establishment period of enterprises applying for high-tech enterprises are the same, that is, they must be established at least 1 year.