1. Enjoy preferential tax reduction and exemption policies. The corporate income tax rate of all recognized high-tech enterprises has been reduced from 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 is 1 10,000, you can enjoy tax reduction or exemption in that year.
2. High-tech enterprises with national research funding support and financial allocation can enjoy national, provincial and municipal preferential policies with the approval documents and high-tech enterprise certificates, and it is easier to obtain national, provincial and municipal research funding support and financial allocation; The title of high-tech enterprise will be the basic threshold of 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. It is an indispensable hard signboard for enterprises that rely on science and technology, and its brand influence is second only to China famous brand products, China well-known trademarks and national inspection-free products.
Declare high-tech enterprises
4. Enhancing corporate 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 corporate brand image, 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 enterprises for 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 governments 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 invest in industrial operations.
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 Chinese enterprises account for no 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 management level of enterprise R&D organization, the transformation ability of scientific and technological achievements, the number of independent intellectual property rights, sales, total assets growth and other indicators 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 for enterprises to log on to the "high-tech enterprise identification management network", 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 identification 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) The compliance examination and confirmation institution shall establish a high-tech enterprise certification and accreditation expert database; 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.
(4) Recognition, publicity and filing of enterprises recognized by authorized institutions. 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 submitted to the office of the leading group for the record, and the results shall be published on the "high-tech enterprise identification management network". And issue a uniformly printed "high-tech enterprise certificate" to the enterprise. Twelfth high-tech enterprise qualification is valid for three years from the date of issuance of the certificate. The enterprise shall apply for reexamination within three months before the expiration. Failing to apply for review or failing to pass the review within the time limit, the qualification of high-tech enterprises will automatically become invalid. Thirteenth high-tech enterprises shall submit reports on technological innovation activities such as research and development in recent three years.
During the review, we will focus on item (4) of Article 10. Those who meet the requirements shall be publicized and filed in accordance with item (4) of Article 11.
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.
Fourteenth high-tech enterprises in the operation, production and technical activities, such as major changes (such as mergers and acquisitions, restructuring, job changes, etc.), should be reported to the recognized management agencies within fifteen days; If the change does not meet the requirements of these measures, the qualification of high-tech enterprises will be terminated from that year; Where it is necessary to apply for the recognition of high-tech enterprises, it shall be handled in accordance with the provisions of Article 11 of these Measures.
Where a high-tech enterprise changes its name, it shall be confirmed by the accreditation body, and the accreditation certificate shall be renewed after publicity and filing, with the number and validity unchanged.
Chapter IV Legal Liability Article 15 A high-tech enterprise recognized under any of the following circumstances shall be disqualified: (1) Providing false information in the process of applying for recognition; (two) tax fraud; (three) the occurrence of major safety and quality accidents;
(four) there are environmental and other illegal acts, punished by the relevant departments.
For an enterprise whose qualification as a high-tech enterprise has been cancelled, the accreditation body will no longer accept the application for accreditation of the enterprise within five years.
Sixteenth institutions and personnel involved in the identification of high-tech enterprises have the obligation of honesty and confidentiality to declare and identify the relevant information of enterprises. Those who violate the relevant requirements and disciplines of high-tech enterprises will be dealt with accordingly.
Chapter V Supplementary Provisions Article 17 As of the date of implementation of these Measures, the original Conditions and Measures for the Recognition of High-tech Enterprises Outside the National High-tech Industrial Development Zone (Guo Kefa Zi [1996] No.018) and the original Conditions and Measures for the Recognition of High-tech Enterprises in the National High-tech Industrial Development Zone (Guo Kefa Zi [2000] No.324).
Eighteenth approach by the Ministry of science and technology, the Ministry of finance and State Taxation Administration of The People's Republic of China is responsible for the interpretation of.
Article 19 The Ministry of Science and Technology, the Ministry of Finance and State Taxation Administration of The People's Republic of China will separately formulate management guidelines for the identification of high-tech enterprises.
Article 20 These Measures shall be implemented as of June 5+10/October 6 +0, 2008.