Question 2: What high-tech industries are there? The products (services) of enterprises should belong to the high-tech fields supported by the state.
Attachment: High-tech fields supported by the state.
1. Electronic information technology
2. Biology and new medical technology
3. Aerospace technology
4. New material technology
5. High-tech service industry
6. New energy and energy-saving technologies
7. Resources and environmental technology
8. High-tech transformation of traditional industries
Hong Rui, a Tianjin Chinese enterprise, has many years' experience in identifying high-tech enterprises.
Question 3: What are the application conditions for high-tech enterprises? Identification of high-tech enterprises must meet the following conditions:
(1) Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights over the core technologies of their main products (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;
(two) products (services) belong to the scope of "high-tech fields supported by the state";
(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, among which R&D personnel accounted for more than 10% of the total employees of the enterprise in that year;
(4) Enterprises continue to carry out research and development activities in order to acquire new scientific and technological knowledge (except humanities and social sciences), creatively apply new scientific and technological knowledge, or substantially improve technology and products (services), and the proportion of total research and development expenses to total sales revenue in the last three fiscal years meets the following requirements:
1. The proportion of enterprises with sales income of less than 50 million yuan in the previous year is not less than 6%;
2. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan in the last year shall not be 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 are not less than 60% of the total R&D expenses. If the enterprise has been registered for less than three years, it shall be calculated according to the actual operating years;
(five) the income from high-tech products (services) accounted for more than 60% of the total income of the enterprise in that year;
(6) The indicators such as the level of R&D organization and management, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, the sales volume and the growth of total assets of enterprises meet the requirements of the Management Guidelines for the Identification of High-tech Enterprises (formulated separately).
Submit the following application materials
1. application for the recognition of high-tech enterprises;
2. Copy of business license and tax registration certificate (copy);
3. Intellectual property certificate (exclusive license contract), production approval letter, new product or new technology certification (novelty search) materials, product quality inspection report, science and technology plan approval certificate at or above the provincial level and other relevant certification materials;
4. Description of the number of employees, educational background structure and the proportion of R&D personnel in the employees of the enterprise;
5. Reports on the research and development expenses of the enterprise in the last three fiscal years verified by qualified intermediaries;
6. The financial statements and technical income of the enterprise in the last three fiscal years verified by qualified intermediaries.
Question 4: What are the preferential policies for high-tech enterprises? Preferential policies for high-tech enterprises and software enterprises are as follows:
1. Corporate income tax is levied at 15% (operation mode: it needs to be filed with the tax authorities at the end of each year).
2. On-demand tax refund policy for general taxpayers' software sales (17%, tax refund14%; Operation mode: test the software first, and then go to the IRS for filing)
3. Enterprises can enjoy exemption from business tax for technology development and technology transfer contracts registered by technology contracts (operation mode: first record the contracts in the technology market, and then apply to the local tax authorities for record).
4. If 9803 software is exported, it can be exempted from turnover tax (operation mode: first obtain the certification of 9803 software, file it with the Ministry of Commerce, file the export contract with the customs, and finally apply for tax exemption in State Taxation Administration of The People's Republic of China).
5. If the enterprise is also a software enterprise, Gong can also enjoy the personal income tax refund policy for senior executives (the annual salary of management talents is required to be more than 6.5438+0.2 million yuan, and the tax refund ratio is 80% of the local retained part).
6.R&D investment can be deducted by 50% (operation: profitable enterprises need to apply to the tax authorities at the beginning of each year, which is cumbersome, but it is very important for enterprises to reduce their tax burden)
7. Others: including the ability to declare other special funds, it still has many advantages for enterprises, is an important qualification for market competition, and plays an important role in corporate social influence.
The above policies hope that enterprises can make more use of them!
Question 5: What are the requirements for applying for high-tech enterprises? administrative measures for the determination of high and new technology enterprises
Tenth high-tech enterprises must meet the following conditions:
(1) Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights over the core technologies of their main products (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;
(two) products (services) belong to the scope of "high-tech fields supported by the state";
(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, among which R&D personnel accounted for more than 10% of the total employees of the enterprise in that year;
(4) Enterprises continue to carry out research and development activities in order to acquire new scientific and technological knowledge (except humanities and social sciences), creatively apply new scientific and technological knowledge, or substantially improve technology and products (services), and the proportion of total research and development expenses to total sales revenue in the last three fiscal years meets the following requirements:
1. The proportion of enterprises with sales income of less than 50 million yuan in the previous year is not less than 6%;
2. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan in the last year shall not be 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 are not less than 60% of the total R&D expenses. If the enterprise has been registered for less than three years, it shall be calculated according to the actual operating years;
(five) the income from high-tech products (services) accounted for more than 60% of the total income of the enterprise in that year;
(6) The indicators such as the level of R&D organization and management, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, the sales volume and the growth of total assets of enterprises meet the requirements of the Management Guidelines for the Identification of High-tech Enterprises (formulated separately).
Eleventh high-tech enterprises identified procedures are as follows:
(A) enterprise self-evaluation and application
Enterprises log on to the "high-tech enterprise identification management network" and conduct self-evaluation in accordance with the conditions stipulated in Article 10 of these Measures. If it is considered that the conditions for accreditation are met, the enterprise may apply to the accreditation institution for accreditation.
(2) Submit the following application materials
1. application for the recognition of high-tech enterprises;
2. Copy of business license and tax registration certificate (copy);
3. Intellectual property certificate (exclusive license contract), production approval letter, new product or new technology certification (novelty search) materials, product quality inspection report, science and technology plan approval certificate at or above the provincial level and other relevant certification materials;
4. Description of the number of employees, educational background structure and the proportion of R&D personnel in the employees of the enterprise;
5. A statement of the research and development expenses of the enterprise verified by a qualified intermediary agency in the last three fiscal years (if the actual service life is less than three years, the actual service life shall prevail), and the explanatory materials of the research and development activities shall be attached;
6. The financial statements (including balance sheet, profit and loss statement and cash flow statement) and technical income of the enterprise in the last three fiscal years verified by qualified intermediaries, and the actual operating years if the actual service life is less than three years.
(3) Compliance review
The accreditation body shall establish an expert database for the accreditation and evaluation of high-tech enterprises; According to the application materials of the enterprise, experts are selected from the expert database to review the declared enterprise and put forward the identification opinions.
(four) identification, publicity and filing
Certification bodies certify enterprises. The recognized high-tech enterprises will be publicized 15 working days on the "high-tech enterprise recognition management network". If there is no objection, it shall be reported to the office of the leading group for the record, and the results of the identification shall be published on the "high-tech enterprise identification management network", and a uniformly printed "high-tech enterprise certificate" shall be issued to the enterprise.
Twelfth high-tech enterprise qualification is valid for three years from the date of issuance of the certificate. The enterprise shall file an application for review within three months before the expiration of the time limit. If the application for re-examination is not filed or the re-examination fails, the qualification of high-tech enterprises will automatically become invalid when it expires.
Thirteenth high-tech enterprises shall submit reports on technological innovation activities such as research and development in recent three years.
The review should focus on the tenth paragraph (four), and those who meet the conditions should be publicized and filed in accordance with the eleventh paragraph (four).
The re-recognized high-tech enterprise qualification is valid for three years. After the expiration, if the enterprise applies for recognition again, it shall be handled in accordance with the provisions of Article 11 of these Measures.
Article 14 Major changes have taken place in the business activities and production technology activities of high-tech enterprises (such as merger, reorganization, job transfer, etc.) ..... >>
Question 6: What are the advantages of running a national high-tech enterprise? 1. Enjoy preferential tax reduction and exemption policies. The corporate income tax rate of all recognized high-tech enterprises has been reduced from the original 25% to 15%, which is equivalent to a reduction of 40% on the original basis. You can apply for a review after three consecutive years, and you can continue to enjoy tax benefits for three years after the review. (If the annual tax payment is 6,543,800+0,000, you can enjoy the tax reduction of 400,000 in the year when the declaration is passed, 6,543,800+0.2 million in three years and 2.4 million in six years). 2. High-tech enterprises with national scientific research funding support and financial allocation can enjoy relevant preferential policies of the state, province and city with the approval documents and high-tech enterprise certificates, and it is easier to obtain scientific research funding support and financial allocation at all levels of the state, province and city; The title of high-tech enterprise will be a basic threshold for many policies such as financial support. 3. National Qualification Certification Hard Signboard High-tech enterprises can not only reduce corporate income tax, but also be a rare national qualification certification for any enterprise and an indispensable hard signboard for enterprises relying on science and technology. Its brand influence is second only to China famous brand products, China well-known trademarks and national inspection-free products. 4. Enhancing the brand image The identification of high-tech enterprises will effectively improve the management level of scientific research and development, attach importance to scientific research and development, enhance the core competitiveness of enterprises, provide strong qualifications for enterprises to participate in market competition, and greatly enhance the brand image of enterprises, which is of great help to both advertising and product bidding projects. 5. Promoting enterprise technological transformation and innovation is the fundamental driving force for enterprise development. The identification policy of high-tech enterprises is a guiding policy, which aims to guide enterprises to adjust their industrial structure, take the road of independent innovation and sustainable innovation, stimulate the enthusiasm of independent innovation and improve their technological innovation ability. 6. Improving the market value of enterprises, proving that enterprises have strong technical innovation ability and high-end technology development ability in this field, which is conducive to enterprises to explore domestic and foreign markets and is an important condition for enterprises to bid. 7. Improving the capital value of enterprises High-tech enterprises are an important condition to attract local * * * and industry organizations to implement preferential policies and financial support for enterprises, and also have the strength to attract venture capital institutions and financial institutions, thus promoting enterprises to quickly put into industrial operation.
Question 7: What can be included in the R&D expenses of high-tech enterprises? (1) The annual salary of personnel engaged in R&D activities (also known as R&D personnel), including basic salary, bonus, allowance, subsidy, year-end salary increase, overtime pay and other expenses related to their posts or employment. (2) Direct investment in raw materials and other related expenses purchased by enterprises for the implementation of research and development projects. Such as: water and fuel (including gas and electricity) use fees; The purchase cost of molds, samples, prototypes and general test methods used for intermediate test and product trial production that do not meet the standards of fixed assets, and the inspection cost of trial-produced products, etc. ; Simple maintenance fees for instruments and equipment used for R&D activities; Fixed assets rental fee from operating lease, etc. (3) Depreciation expenses and long-term deferred expenses include depreciation expenses of instruments and equipment purchased for the implementation of R&D activities and buildings used for R&D projects, including long-term deferred expenses incurred in the renewal, renovation, decoration and repair of R&D facilities. (4) Design fees refer to the expenses incurred in the conception, development and manufacture of new products and processes, as well as the design of working procedures, technical specifications and operational characteristics. (5) Equipment debugging expenses mainly include expenses incurred in R&D activities during tooling preparation (such as developing and producing machines, molds and tools, changing production and quality control procedures, or formulating new methods and standards, etc. ). The cost of conventional tool preparation and industrial engineering for mass production and commercial production cannot be included. (6) Amortization of intangible assets: amortization of expenses incurred by proprietary technology (including patented, non-patented inventions, licenses, proprietary technology, design and calculation methods, etc.). ) purchased for research and development activities. (7) Entrusting overseas R&D expenses refers to the expenses incurred by an enterprise to entrust other domestic enterprises, universities, research institutions, transformation institutes, technical professional service institutions and overseas institutions to carry out R&D activities (the project results are owned by the enterprise and closely related to its main business). The amount of commissioned external research and development expenses shall be determined in accordance with the principle of independent transaction. In the process of identification, 80% of external R&D expenses are included in the total R&D expenses. (8) Other expenses refer to other expenses incurred in R&D activities, such as office expenses, communication expenses, patent application maintenance fees, high-tech R&D insurance premiums, etc. Unless otherwise specified, the expenses generally do not exceed 10% of the total R&D expenses.
Question 8: What are the tax benefits for high-tech enterprises? Compared with the original tax law, the policy changes of the new enterprise income tax law in promoting scientific and technological innovation are mainly manifested in the following four aspects:
1. High-tech enterprises enjoy the tax rate of 15%, and the geographical restrictions are cancelled. The original policy was limited to high-tech enterprises in national high-tech development zones, and the new law extended this preferential policy to the whole country.
Second, the new law has increased tax incentives for venture capital enterprises.
Three. The threshold for income tax on technology transfer has been significantly raised. The new law stipulates that in a tax year, if the income from technology transfer of resident enterprises does not exceed 5 million yuan, it will be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
Four, the new law stipulates that qualified small-scale low-profit technology enterprises can collect enterprise income tax at a reduced rate of 20%.
Apply for preferential tax policies for national high-tech enterprises:
(1) Preferential income tax rate. High-tech enterprises enjoy the preferential income tax rate of 15%, which is equivalent to a reduction of 40% on the basis of the original 25%.
(2) "two exemptions and three reductions". Within the scope of the former Shenzhen Special Economic Zone, enterprises established after June 5438+1 October1in 2008 shall be exempted from enterprise income tax from the first year to the second year, and enterprise income tax shall be levied at the statutory tax rate of 25% in the third year to the fifth year.
(3) Talents live in peace. High-tech enterprises can recommend a Shenzhen high-level talent to apply for housing subsidies every two years. The subsidy standard is: 10% of the total subsidy in each district (about 700,000 in total) according to the average price of commercial housing in Shenzhen last year of 32 square meters.
(4) Income from qualified technology transfer of high-tech enterprises shall be exempted from or reduced from enterprise income tax. In a tax year, the part of the technology transfer income of resident enterprises that does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
(V) Accelerated depreciation of fixed assets of high-tech enterprises. Fixed assets that allow accelerated depreciation include: 1. Due to technological progress, fixed assets with faster product upgrading; 2. Fixed assets are in a state of strong vibration and high corrosion all the year round. If the depreciation period is shortened, the minimum depreciation period shall not be less than 60% of the depreciation period stipulated in Article 60 of these regulations; If the accelerated depreciation method is adopted, the double declining balance method or the sum of years method can be adopted.
(6) R&D expenses plus deduction. If the R&D expenses incurred by enterprises for developing new technologies, new products and new processes are not included in the current profits and losses, 50% of the R&D expenses will be deducted on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets.
(7) After obtaining the national high-tech enterprise certificate, you can enjoy the corresponding subsidies recognized by various districts, such as: Longhua New District 200,000, Baoan and Luohu 65,438+10,000 respectively.
(8) High-tech enterprises that enter the share agency system in the High-tech Zone to make share quotation transfer will be given a maximum subsidy of 6,543,800 yuan+0.8 million yuan.
(9) The recognition of high-tech enterprises is a necessary condition for the listing of the New Third Board, and priority is given to the approval of the listing of shares of joint-stock high-tech enterprises that meet the listing conditions.
(ten) the identification of high-tech enterprises is one of the necessary conditions for applying for relevant funds at all levels.
(eleven) high-tech enterprises can give priority to the approval of office and industrial land.
The new "management measures for the identification of high-tech enterprises") high-tech enterprises must meet the following conditions at the same time:
1, with independent intellectual property rights;
2, products (services) belong to the scope of "high-tech fields supported by the state";
3, scientific and technical personnel accounted for more than 30% of the total number of employees in that year, of which R&D personnel accounted for more than 10% of the total number of employees in that year;
4. The proportion of the total research and development expenses in the last three fiscal years to the total sales revenue shall not be less than the prescribed proportion;
5, high-tech products (services) income accounted for more than 60% of the total income of enterprises in that year;
6, other indicators of the enterprise, such as the growth of sales and total assets, must meet the requirements of the "high-tech enterprise management guidelines".
2. What are the procedures for determining "high"?
(1) enterprise self-evaluation registration. Enterprises shall conduct self-evaluation according to the identification conditions in the identification method, register in the identification management network of high-tech enterprises that meet the requirements, and fill in the enterprise registration form as required.
(2) The enterprise prepares and submits materials. Enterprises need to submit the following materials to the office of the Provincial High-tech Certification Management Coordination Group:
1, high-tech enterprises >>
Question 9: What technical fields of electronic information technology do high-tech enterprises include?
Technologies include: software technology, microelectronics technology, computer and network technology, communication technology, radio and television technology, new electronic components, information security technology and intelligent transportation technology.
Biology and new medical technology
Technologies include: medical biotechnology; Traditional Chinese medicine and natural medicine; Chemical medicine; New dosage form and its preparation technology; Medical instrument technology, equipment and medical special software; Biotechnology in light industry and chemical industry
Aviation and aerospace engineering
Technologies include: civil aircraft technology; Air control system; A new generation of civil aviation operation support system: satellite communication application system; Satellite navigation application service system
new material technology
The technology includes: metal material; Inorganic nonmetallic materials; Polymer materials; Biomedical materials; Refined chemicals
High-tech service industry
Technology includes: sexual technology; Modern logistics; Integrated circuit; Business process outsourcing (BPO); Supporting technologies for cultural and creative industries; Public service; Technical advisory services; Precise and complicated mold design; Biomedical technology; industrial design
New energy and energy-saving technology
Technologies include: renewable clean energy technology; Wind energy; Biomass energy; Geothermal energy utilization; Nuclear energy and hydrogen energy; New efficient energy conversion and storage technology; Efficient energy-saving technology
Resources and environmental technology
Technologies include: water pollution control technology; Air pollution control technology; Solid waste treatment and comprehensive utilization technology; Environmental monitoring technology;
Ecological environment construction and protection technology; Cleaner production and circular economy technology; Efficient development and comprehensive utilization technology of resources
Transform traditional industries
The technology includes: industrial production process control system; High-performance intelligent instruments; Advanced manufacturing technology; New machines; Power system informatization and automation technology; Automobile industry related technology