Concept of high-tech enterprise
High-tech enterprises refer to the development in new fields through science and technology or scientific inventions, or the innovative management in the original fields. On the basis of defining the scope of high-tech industries, the concept of high-tech enterprises can be defined in the Administrative Measures for the Identification of High-tech Enterprises promulgated by the state in 2008. Therefore, in China, high-tech enterprises generally refer to resident enterprises that continuously carry out research and development and transformation of technological achievements within the scope of "high-tech fields supported by the state" promulgated by the state, form core independent intellectual property rights of enterprises, and carry out business activities on this basis. They are knowledge-intensive and technology-intensive economic entities.
Advantages of high-tech enterprises
Promote scientific and technological transformation of enterprises
Innovation is the fundamental driving force for the development of enterprises, and 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 their enthusiasm for independent innovation and improve their scientific and technological innovation ability.
Enhance corporate brand image
Explain that the person in charge has a strong sense of innovation, high market development ability and high management level. It shows that this enterprise is a high-growth enterprise supported by the state and has a good potential economic benefits.
Enjoy preferential tax reduction and exemption policies
The recognized high-tech enterprises can implement the preferential tax rate of 15% (25% before recognition), with the tax rate reduced by 10 point and the tax amount reduced by 40%.
Improve the market value of enterprises
It is proved that enterprises have strong technological innovation ability and high-end technology development ability in this field, which is conducive to enterprises to explore domestic and foreign markets; It is an important condition for enterprises to bid.
Improve 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 operation.
Scoring standard for high-tech enterprises
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 should 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.
The transformation ability of scientific and technological achievements is 30 points.
On average, it takes more than four items to transform scientific and technological achievements every three years.
[description]
1. The application for the same scientific and technological achievement (patent, copyright, technology license, registered software copyright, integrated circuit layout design) at home and abroad is only recorded as one.
2. A formal technical contract shall be signed for the purchase and sale of technical achievements.
3. This kind of evaluation can be included in the technical know-how, but not the less valuable ones. Evaluate the value of technical know-how from the performance of product or process improvement (the enterprise may not disclose the specific content).
4. The basis for judging the transformation of technological achievements is that enterprises use technological achievements to form products, services, samples and prototypes.
Note: If you want to score 30 points, you must have 12 technology development contract, 12 technical service contract or 12 sales contract (for different products).
The organization and management level of R&D is 20 points.
(1) has made a report on the establishment of R&D projects; (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 all the above five items are completed can you get 20 points.
The growth index is 20 points
This indicator is an evaluation of the growth rate of total assets and sales reflecting the business performance of the enterprise (each accounting for 10). The specific calculation method is as follows:
Total assets growth rate = 1/2 (total assets in the second year ÷ total assets in the first year+total assets in the third year ÷ total assets in the second year)-1.
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.
Identification standard of high-tech enterprises
According to the revised Administrative Measures for the Identification of High-tech Enterprises and State-supported High-tech Fields jointly issued by the Ministry of Science and Technology of the People's Republic of China, the Ministry of Finance and State Taxation Administration of The People's Republic of China on March 20 16. The standards for the identification of high-tech enterprises are as follows:
(1) Enterprises must be registered for more than one year when applying for accreditation;
(2) The enterprise obtains the ownership of the intellectual property rights that support the core technology of its main products (services) through independent research and development, transfer, donation and merger;
(three) the technology that plays a core supporting role in the main products (services) of the enterprise belongs to the scope stipulated in the high-tech field supported by the state;
(4) The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the enterprise is not less than 65,438+00% of the total employees of the enterprise in that year;
(5) The proportion of the total R&D expenses to the total sales revenue of the enterprise in the last three fiscal years (if the actual operating period is less than three years, the same below) meets the following requirements: the proportion of enterprises whose sales revenue in the last year is less than 50 million yuan (inclusive) is not less than 5%; The proportion of enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) in the latest year is not less than 4%; The proportion of enterprises with sales income of more than 200 million yuan in the previous year is not less than 3%. Among them, the total R&D expenses incurred by enterprises in China account for no less than 60% of the total R&D expenses;
(6) The income from high-tech products (services) in the previous year accounted for no less than 60% of the total income of the enterprise in the same period;
(7) The evaluation of enterprise's innovation ability should meet the corresponding requirements;
(8) No major safety, major quality accidents or serious environmental violations occurred within one year before the enterprise applied for certification.
Matters needing attention
1. Due to the complexity of materials, if you want to apply for recognition as a high-tech enterprise, you should prepare as soon as possible;
2, should be in accordance with the requirements of the "work guide", carefully check whether it meets the identification conditions;
3. When issuing a special audit report on the R&D expenses and income of high-tech products (services), pay attention to selecting an accounting firm registered by the competent department. R&D projects and sales contracts must belong to the main business areas of the enterprise.
4. The evidence of all materials provided must provide sufficient and convincing proof materials. For example, the owner of the intellectual property certificate must be the applicant enterprise and must be within the validity period.