The evaluation criteria can be found in: "Measures for the Management of High-tech Enterprise Recognition" and "High-tech Fields Supported by the State".

Tax preferential policies, application time, conditions, and benefits for applying for national high-tech enterprise recognition:

Overview of national high-tech enterprise recognition:

National high-tech enterprise has another It is called a national high-tech enterprise. According to the "Administrative Measures for the Identification of High-tech Enterprises", a national high-tech enterprise refers to a company that continues to conduct research and development and transform technological achievements in the "high-tech fields supported by the state" to form core independent knowledge of the enterprise. Property rights, and carry out business activities based on this, are resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) for more than one year. Technology-based growth enterprises in Shenzhen can also apply for Shenzhen high-tech enterprise certification. If an enterprise has applied for national high-tech enterprise certification or Shenzhen high-tech enterprise certification for more than three years, it can apply for high-tech review.

The application conditions for applying for national high-tech enterprise recognition:

(1) Enterprises registered in China (excluding Hong Kong, Macao and Taiwan), through independent research and development, Own independent intellectual property rights for the core technology of its main products (services) through transfers, donations, mergers and acquisitions, etc., or through exclusive licensing for more than 5 years, and meet one of the following quantitative requirements: A. Invention or new plant More than 2 varieties; B. More than 7 utility models; C. Design patents that do not simply change the pattern and shape of the product (mainly refers to: designs obtained through the research and development process using scientific and engineering technology methods) or More than 7 software copyrights or exclusive rights to integrated circuit layout designs;

(2) The products (services) fall within the scope of the "High-tech Fields Supported by the State";

(3) Scientific and technological personnel with a college degree or above account for more than 30% of the total number of employees of the enterprise that year, of which R&D personnel account for more than 10% of the total number of employees of the enterprise that year;

(4) The enterprise obtains science and technology (excluding Humanities, social sciences) new knowledge, creative application of new scientific and technological knowledge, or substantial improvement of technology, products (services) and continuous research and development activities, and the total research and development expenses in the past three fiscal years account for the proportion of total sales revenue Meet the following requirements:

1. For enterprises with sales revenue of less than 50 million yuan in the most recent year, the ratio shall be no less than 6;

2. For enterprises with sales revenue of less than 50 million yuan in the most recent year, For enterprises with sales revenue of RMB 200 million to RMB 200 million, the ratio shall be no less than 4;

3. For enterprises with sales revenue of more than RMB 200 million in the most recent year, the ratio shall be no less than 3.

Among them, the total research and development expenses incurred by the enterprise in China shall account for no less than 60% of the total research and development expenses. If the enterprise is registered and established for less than three years, it will be calculated based on the actual operating years; the accounting scope of R&D expenses is: (1) personnel labor; (2) direct investment; (3) depreciation expenses and long-term deferred expenses; (4) design expenses ; (5) Equipment commissioning fees; (6) Amortization of intangible assets; (7) Other expenses (other expenses shall not exceed 10% of the total research and development expenses); (8) Entrusted external research and development expenses (entrusted development expenses can only be counted as 80%) ).

(5) The revenue from high-tech products (services) accounts for more than 60% of the company’s total revenue for the year (special audit reports must be provided by 87 qualified accounting firms);

(6) The enterprise's research and development organization and management level, scientific and technological achievements transformation capabilities, number of independent intellectual property rights, sales and total asset growth and other indicators meet the requirements of the "Guidelines for the Management of High-tech Enterprise Recognition" (to be formulated separately).

Tax preferential policies for applying for national high-tech enterprise recognition:

(1) Income tax rate concessions. High-tech enterprises enjoy a preferential income tax rate of 15%, which is equivalent to a 40% reduction from the original 25%.

(2) “Two years free, three years half off”.

Within the original Shenzhen Special Economic Zone, enterprises established after January 1, 2008 are exempt from corporate income tax from the first to the second year starting from the tax year in which they obtain their first production and operation income. From the third to the fifth year, they are exempted from corporate income tax according to 25 Corporate income tax is levied at half the statutory rate.

(3) Housing purchase subsidies for talents. High-tech enterprises can recommend one of their company's high-level Shenzhen talents to apply for housing purchase subsidies every two years. The subsidy standard is: based on the average price of Shenzhen commercial housing in the previous year, regardless of area, Longhua New District 80W (100 packages), Baoan District 48W ( 20 package), Guangming New District 55W (the district subsidizes 3W per year) and other areas are 40W.

(4) Qualified technology transfer income of high-tech enterprises shall be exempted from or reduced from corporate income tax. In a tax year, the part of the technology transfer income of a resident enterprise that does not exceed 5 million yuan is exempt from corporate income tax; the part that exceeds 5 million yuan is levied with a half reduction of corporate income tax.

(5) Accelerated depreciation of fixed assets of high-tech enterprises. Fixed assets that are allowed to be accelerated depreciation include: 1. Fixed assets with rapid product replacement due to technological progress; 2. Fixed assets that are in a state of strong vibration and high corrosion all year round. If the method of shortening the depreciation period is adopted, the minimum depreciation period shall not be less than 60% of the depreciation period specified in Article 60 of these Regulations; if the method of accelerated depreciation is adopted, the double declining balance method or the sum of years' digits method may be adopted.

(6) Super deduction of research and development expenses. If the research and development expenses incurred by the enterprise to develop new technologies, new products, and new processes do not form intangible assets and are included in the current profits and losses, on the basis of actual deductions in accordance with regulations, an additional deduction of 50% of the research and development expenses shall be made; if intangible assets are formed , amortized according to 150 of the cost of intangible assets.

(7) After obtaining the national high-tech enterprise certificate, you can enjoy corresponding recognition subsidies in each district, such as: 200,000 yuan for Longhua New District, 100,000 yuan each for Baoan, Luohu, and Pingshan.

(8) High-tech enterprises that enter the high-tech zone share agency system for share quotation transfer will be provided with a maximum of 1.8 million yuan in subsidies.

(9) The recognition of high-tech enterprises is a necessary condition for listing on the New Third Board, and priority will be given to the listing of shares of joint-stock high-tech enterprises that meet the listing conditions.

(10) High-tech enterprise identification is one of the necessary conditions for applying for relevant government funds at all levels.

(11) High-tech enterprises can have priority in obtaining approval for office and industrial land.

(12) Shenzhen City allocates 20% of the total amount of bond issuance every year to high-tech enterprises that meet the issuance conditions.

(13) From 2008 to 2020, Shenzhen will build 5 million to 6 million square meters of innovative industrial housing to support the development of high-tech industries.

(14) High-tech enterprise recognition will effectively improve the enterprise's scientific and technological research and development management level, attach importance to scientific and technological research and development, improve the enterprise's core competitiveness, and provide enterprises with powerful qualifications in market competition, which will greatly Improving corporate brand image, whether it is advertising or product bidding projects, will be of great help.

(15) High-tech enterprise is a rare national qualification certification for any enterprise, and it is an indispensable hard sign for enterprises that rely on science and technology. Its brand influence is second only to Chinese famous brand products, Chinese well-known trademarks, and national inspection-free products.

Notes on application for national high-tech enterprise certification:

National high-tech enterprise certification application requires preliminary guidance and document preparation 6 months in advance. Please apply for the first batch of 2015 Enterprises recognized as national high-tech enterprises should contact us as soon as possible so that they can be ready to apply in time.

National high-tech enterprise certification application process:

National high-tech enterprise certification scoring criteria:

1. Core independent intellectual property rights: 30 points

The number of core independent intellectual property rights owned by the company such as patents, software copyrights, exclusive rights to integrated circuit layout designs, and new plant varieties (excluding trademarks). [Explanation]

1. Experts will evaluate whether the core independent intellectual property rights declared by the enterprise meet the requirements of the "Work Guidelines".

2. Applications and registrations for the same intellectual property at home and abroad are only recorded as one item.

3. If the creator of the intellectual property rights and the owner of the intellectual property rights are separated, they can be calculated separately when calculating the quantity of the intellectual property rights.

4. The patent shall be subject to obtaining the authorization certificate.

5. Enterprises that do not possess core independent intellectual property rights cannot be recognized as high-tech enterprises.

Note: If you want to get 30 points, you must have 7 software copyright registration certificates or 7 design patents or 2 invention patents or 7 utility model patents.

2. Ability to transform scientific and technological achievements: 30 points

The annual average number of scientific and technological achievements transformation in the past three years must be more than four. [Explanation]

1. Applications for the same scientific and technological achievements (patents, copyrights, technology licenses, registered software copyrights, integrated circuit layout designs) at home and abroad are only recorded as one application.

2. The purchase or sale of technological achievements shall be subject to the formal technology contract.

3. This evaluation can be included in technical know-how, but less valuable ones are not included. Evaluate the value of technical know-how based on the improvement performance of products or processes (the company does not need to disclose the specific content).

4. The basis for judging the transformation of technological achievements is: enterprises use technological achievements to form products, services, samples, prototypes, etc.

5. The standards mastered by Shenzhen City are: one achievement is transformed into several products, and the number of transformation results is calculated according to the number of transformed products; several scientific and technological achievements are applied in one product, and the transformation results The quantity is calculated based on the number of applied scientific and technological achievements.

6. During the expert review process, Shenzhen City generally first looks at the types of high-tech products (services) and whether they meet the standards; if there are less than 12 high-tech products (services), then look at the R&D projects; if there are more If there are still less than 12 R&D projects, it depends on the number of intellectual property rights owned by the company.

Note: If you want to get 30 points, you must have 12 technology development contracts or 12 technical service contracts or 12 sales contracts (for different products respectively)

3. The organizational management level of research and development is 20 points

(1) Formulated a research and development project proposal report; (2) Established an R&D investment accounting system; (3) Carry out R&D activities through industry-university-research cooperation; (4) ) It has an R&D institution with corresponding facilities and equipment; (5) It has established a performance appraisal and reward system for R&D personnel.

Note: Only when all the above five items are complete can you get 20 points

4. Growth indicator 20 points

This indicator is a reflection of Evaluation of the total assets growth rate and sales growth rate of the company's operating performance (10 points each), the specific calculation method is as follows:

Total assets growth rate = 1/2 (total assets in the second year ÷ first Total assets in one year (total assets in the third year ÷ total assets in the second year) - 1, the above value is 10 points if it is greater than 0.35;

Sales growth rate = 1/2 (sales in the second year ÷Sales in the first year (Sales in the third year ÷Sales in the second year) - 1. The above value is greater than 0.35, which is 10 points;

The enterprise has not yet generated sales revenue or the growth indicator is If the sales revenue is negative in the first year, it is calculated as 0; if the sales revenue is 0 in the first year, it is calculated as 2 years; if the sales revenue is 0 in the second year, it is calculated as 0.

The data based on the calculation of this indicator should be based on corporate financial statements certified by qualified intermediaries.

Note: Total assets and sales must increase every year to reach the maximum score of 20 points

High-tech fields supported by the state:

1. Electronic information technology ; 2. Biological and new medical technology; 3. Aerospace technology; 4. New material technology; 5. High-tech service industry; 6. New energy and energy-saving technology; 7. Resources and environmental technology; 8. Transformation of traditional industries by high and new technologies .