1. Legal basis: According to the Enterprise Income Tax Law of People's Republic of China (PRC), the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC) and the Administrative Measures for the Identification of High-tech Enterprises. Application conditions: 1. Products and services fall within the scope stipulated in the high-tech field supported by the state; 2. Enterprises registered in China except Hong Kong, Macao and Taiwan have independent intellectual property rights over the core technologies of their main products and services in the past three years through independent research and development, transfer, donation, merger and acquisition, or through exclusive licenses for more than five years. The enterprise owns 1 invention patents or 6 utility model patents (excluding trademarks and appearance patents, the software copyright is equivalent to utility model patents) (Note: the ownership of patents must belong to the company, and the ownership can be changed to the company by means of transfer or change). 3. Scientific and technical personnel with college degree or above accounted for more than 30% of the total employees of the enterprise in that year, of which R&D personnel accounted for 65,430% of the total employees of the enterprise in that year. 4. In order to acquire new scientific and technological knowledge (excluding humanities and social sciences), creatively apply new scientific and technological knowledge, or substantially improve technology, products and services, enterprises continue to carry out research and development activities, and the proportion of total research and development expenses to total sales revenue in the last three fiscal years meets the following requirements: a. The proportion of enterprises with sales revenue of less than 50 million yuan in the last year is not less than 6%; B the proportion of enterprises with sales income of 50 million yuan to 200 million yuan in the latest year shall not be less than 4%; C the proportion of enterprises with sales revenue exceeding 200 million yuan in the previous year shall not be less than 3%, and the proportion of total R&D expenses incurred by enterprises in China shall not be less than 60%. If the enterprise has been registered for less than three years, it shall be calculated according to the actual operating years; D the income from high-tech products and services accounts for more than 60% of the total income of the enterprise in that year; E, enterprise R&D organization and management level meets the requirements (that is, R&D personnel and management personnel are required to have academic qualifications, and the number of junior college students accounts for 30% of the total number of employees, and R&D personnel accounts for10% of the total number of employees); F. The transformation ability of scientific and technological achievements meets the requirements (that is, it is reflected in the enterprise's R&D project table, that is, there must be at least 12 RD within three years, including project number, project name, project R&D start and end time, technical field, technical source, R&D funds in the last three years, project purpose and organization implementation method, core technology and innovation, and phased achievements); G. The number of independent intellectual property rights meets the requirements (reflected in the summary of independent intellectual property rights, there must be 1 invention patents or 6 utility model patents or 6 software copyrights in recent 3 years, including the name, category, authorization date, authorization number and acquisition method of authorized projects); H. Indicators such as sales volume and total assets growth meet the requirements (the indicators are divided into five grades, which will increase every year within three years). Three. Application materials: 1. Application for identification of high-tech enterprises; 2 copies of the business license and tax registration certificate of the enterprise; 3. Intellectual property certificates, production approval documents, novelty retrieval materials for new products or technologies, product quality inspection reports, certificates for the establishment of science and technology plans at or above the provincial level and other relevant certification materials; 4, the number of employees, academic structure and the proportion of R&D personnel in the enterprise employees; 5. Reports of research and development expenses of enterprises in the last three fiscal years verified by qualified intermediaries. If the actual service life is less than three years, the actual service life shall prevail, and the research and development activities shall be accompanied by explanatory materials; 6. The financial statements of enterprises certified by qualified intermediaries in the last three fiscal years include balance sheet, income statement and cash flow statement. If the actual operating period is less than three years, the actual operating period and technical income statement shall also be provided. Iii. Application procedure 1, enterprise self-evaluation. Enterprises shall conduct self-assessment according to the provisions of Article 10 of the Identification Measures, and declare those that meet the requirements in accordance with the requirements of this Notice; 2. Online registration and declaration. Enterprises log on to the "high-tech enterprise identification management network", register, and fill in the application materials online as required; 3. Tax audit. The enterprise will report the application materials to the competent tax department for enterprise income tax audit, and the competent tax department will stamp the basic information form of the enterprise; 4. Local preliminary examination. Municipal Science and Technology Bureau (including Guangde County, susong county, the same below) shall, in conjunction with the Finance Bureau, the State Taxation Bureau and the Local Taxation Bureau, conduct preliminary examination on the application materials of enterprises within their jurisdiction, and form preliminary examination opinions; 5. Submission. The accreditation office of the municipality directly under the Central Government shall formally submit the materials. The submitted documents and the Summary of Application and Recommendation of High-tech Enterprises (see Annex 3 for the format) are stamped with the official seals of Science and Technology Bureau, Finance Bureau, State Taxation Bureau and Local Taxation Bureau, together with the application materials of enterprises within their jurisdiction (in duplicate), and submitted by the Municipal Science and Technology Bureau to the window of the Science and Technology Department of the Provincial Government Affairs Center before the deadline for submission of materials. Four. The identification of high-tech enterprises of application time and place of submission materials began in 2008, with four batches in 2008, three batches in 2009, only two batches in 20 10, two batches in 201year and two batches in 20 12 (once in the first half of the year). High-tech enterprises that apply online all the year round accept the application, and the municipalities focus on the preliminary recommendation, and the provincial evaluation office organizes the evaluation and reports it in batches for the record. 20 12 The deadline for application of high-tech enterprises is April 20th and August 10 respectively. 20 13 The deadline for application of high-tech enterprises is April 20th and July 20th respectively. The application materials shall be submitted to the window of the Science and Technology Department of the Provincial Government Service Center. Supplement: Specific evaluation method for high-tech enterprise accreditation: (70 points or more, excluding 70 points) 1. Core independent intellectual property rights (30 points) The number of core independent intellectual property rights (excluding trademarks) owned by enterprises, such as patents, software copyrights, exclusive rights of integrated circuit layout design and new plant varieties. [Description] 1. Experts will judge whether the core independent intellectual property rights declared by enterprises meet the requirements of the work guide. 2. Only one application and registration of the same intellectual property right at home and abroad is recorded. 3. If the creator of intellectual property rights is separated from the owner of intellectual property rights, the quantity of intellectual property rights can be calculated separately. 4. The patent shall be subject to the authorization certificate. 5. Enterprises without core independent intellectual property rights cannot be recognized as high-tech enterprises. Note: To score 30 points, you must have 6 software copyright registration certificates or 1 invention patents or 6 utility model patents. 2 transformation ability of scientific and technological achievements (30 points). The average annual transformation of scientific and technological achievements in the last three years needs more than four items [description] 1. 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 is recorded. 2. A formal technical contract shall be signed for the purchase and sale of technical achievements. 3. The basis for judging the transformation of technological achievements is that enterprises use technological achievements to form products, services, samples and prototypes. Proof materials for the transformation of scientific and technological achievements: including the explanation of the source of achievements and the explanation of products, services, samples and prototypes formed by achievements. Available certification materials: approval (acceptance) documents of science and technology plan at or above the county level, patent certificate or acceptance notice, software copyright, novelty retrieval report, test report, product appraisal certificate or high-tech product, national new product certification certificate, technology development contract with other enterprises or universities, project acceptance report (production approval, production registration approval), test report, enterprise standard filing certificate, product sales contract invoice or order (user use report), and product. Materials that can be regarded as the source of achievements: such as formal technical contracts for purchasing or selling technical achievements within three years, R&D project numbers of the last three years (taken from the second project number in the declaration form), achievements made three years ago and products formed by patents; Such as new product certificate, new product inspection report, new product and new technology appraisal and acceptance certificate, new product novelty retrieval report, new product sales certificate, production registration approval letter and other materials that can be regarded as services that form results, such as sales contracts and invoices. Test report, physical photos and other materials. You can consider forming samples and prototypes. Remarks: A new product may be the result of the transformation of many scientific and technological achievements, which can be filled in one by one. Three. Organizational management level of R&D (20 points) (1). A report on the establishment of R&D projects has been completed; (2)R&D investment accounting system has been established; (3) R&D activities in cooperation with Industry-University-Research; (4) Having R&D institutions and corresponding facilities and equipment; (5) Establish the performance appraisal and reward system for R&D personnel. Note: Only when the above five items are completed can you get 20 points. 4. Total assets and sales growth index (20) This index is an evaluation of the total assets growth rate and sales growth rate that reflect the business performance of the enterprise (65,438+00 points each). The specific calculation method is as follows: total assets growth rate = 65,438+0/2 (total assets in the second year ÷ total assets in the first year+third year). Sales growth rate = 1/2 (second year sales ÷ first year sales+third year sales ÷ second year sales)-1; Note: Total assets and sales are increasing every year to reach the highest score of 20 points.