"According to the Law on Promoting the Transformation of Scientific and Technological Achievements, scientific and technological achievements refer to achievements with practical value (patents, copyrights, layout design of integrated circuits, etc.). ) produced through scientific research and technological development. "
In a narrow sense, only "patent, copyright and layout design of integrated circuits" can be regarded as "scientific and technological achievements" Broadly speaking, and in line with the spirit of the document, the work guide can be classified as "intellectual property rights" and defined as "scientific and technological achievements" that meet high evaluation standards.
Therefore, when applying for high-tech enterprises, the most consistent approach is to directly interpret "intellectual property rights" as "scientific and technological achievements" that meet the requirements.
2. Specific forms of scientific and technological achievements
In the identification of high-tech enterprises, the intellectual property rights of enterprises are classified and evaluated, among which: invention patents (including national defense patents), new plant varieties, national crop varieties, national new drugs, national first-class Chinese medicine protection varieties, and layout-design exclusive rights of integrated circuits are evaluated according to Class I; Utility model patent, design patent, software copyright, etc. (excluding trademarks) shall be assessed as Class II. All of the above can be defined as "scientific and technological achievements".
In addition, it is clearly pointed out in the work guide that the national standards, industry standards, testing methods and technical specifications that enterprises participate in the preparation are also additional points in the "intellectual property" section.
Classification of scientific research achievements?
The scientific and technological achievements of internal research and development can be divided into "completely independent development" and "cooperative entrusted development"; However, in any case, the project initiation report and acceptance report of the corresponding R&D projects and activities, or cooperation, entrusted development contracts and proof of capital transactions should be provided as proof materials for the source of scientific and technological achievements.
For externally introduced scientific and technological achievements, registered patent transfer contracts, technology licensing agreements, technology transfer contracts and proof of capital contribution can be provided; Or intangible assets value assessment report, intangible assets investment certificate and other proof materials of the source of the results.
To sum up, in the declaration and evaluation of high-tech enterprises, the problem of "transformation of scientific and technological achievements" is the most and the most complicated. In practice, we should carefully understand the spirit of the two documents, namely, the Administrative Measures for the Identification of High-tech Enterprises and the Administrative Guidelines for the Identification of High-tech Enterprises, and strictly follow their requirements.
Legal basis:
People's Republic of China (PRC) Law on Promoting the Transformation of Scientific and Technological Achievements
Article 1 This Law is formulated in order to promote the transformation of scientific and technological achievements into real productive forces, standardize the transformation activities of scientific and technological achievements, accelerate the progress of science and technology, and promote economic construction and social development.
Article 2 The term "transformation of scientific and technological achievements" as mentioned in this Law refers to the subsequent testing, development, application and popularization of scientific and technological achievements with practical value produced by scientific research and technological development until new products, new processes, new materials and new industries are formed.
Article 3 The transformation of scientific and technological achievements should be conducive to improving economic and social benefits, protecting the environment and resources, and promoting economic construction, social development and national defense construction.
The transformation of scientific and technological achievements should follow the principles of voluntariness, mutual benefit, fairness, honesty and credit, and enjoy the benefits and bear risks according to law or in accordance with the contract. Intellectual property rights in the transformation of scientific and technological achievements are protected by law.
The transformation of scientific and technological achievements shall abide by the law, safeguard the national interests and shall not harm the public interests.
Article 4 The administrative department of science and technology, the planning department, the comprehensive economic management department and other relevant administrative departments of the State Council shall manage, guide and coordinate the transformation of scientific and technological achievements within the scope of duties stipulated by the State Council.
Local people's governments at all levels are responsible for the management, guidance and coordination of the transformation of scientific and technological achievements within their respective administrative areas.