The value recognized by high-tech enterprises is not only the reduction of corporate income tax, but also reflects the company's R&D level and financial standardization, which is of great significance to the long-term development of the company. As an intellectual property + project Planning—Associated senior consultant, Hongbang Intellectual Property has compiled the latest high-tech enterprise recognition guide in 2019.

1. The enterprise must be registered and established for more than one year when applying for recognition. One year: means that the enterprise must be registered and established for 365 years More than one calendar day.

2. Through independent research and development, transfer, donation, mergers and acquisitions, etc., the enterprise obtains ownership of intellectual property rights that play a core supporting role in the technology of its main products (services).

Note: The intellectual property rights must be authorized or approved in China and be within the validity period; the owner of the intellectual property rights should be the applicant enterprise, and must obtain an authorization certificate or authorization notice before applying and be able to provide a payment receipt. shall prevail; when applying for high-tech enterprise recognition and during the duration of the high-tech enterprise qualification, if there are multiple owners, only one owner can use it at the time of application.

Enterprises that do not possess intellectual property rights cannot be recognized as High-tech enterprise.

Intellectual property rights include:

Category I: invention patents (including national defense patents), new plant varieties, national crop varieties, national new drugs, national first-level traditional Chinese medicine protection Exclusive rights for varieties and integrated circuit layout designs. (Class I intellectual property rights can be used multiple times)

Class II: utility model patents, design patents, software copyrights, etc. (excluding trademarks). Design The patent must be a design that does not simply change the pattern and shape of the product. It mainly refers to the appearance design obtained through the research and development process using scientific and engineering technology methods. (Class II intellectual property rights can only be used once)

3. The technologies that play a core supporting role in the company's main products (services) fall within the scope of the "High-tech Fields Supported by the State".

Main products (services): refer to high-tech products (services) ), products (services) that have ownership of intellectual property rights that play a core supporting role in technology, and whose total revenue exceeds 50% of the company's high-tech product (service) revenue in the same period.

High-tech Products (services): refers to products (services) for which the technology that plays a core supporting role falls within the scope of the "High-tech Fields Supported by the State".

The eight major "High-tech Fields supported by the State" Fields:

(1) Electronic information

(2) Biology and new medicine

(3) Aerospace

(4) New materials

(5) High-tech services

(6) New energy and energy conservation

(7) Resources and environment

( 8) Advanced Manufacturing and Automation

4. The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities of the enterprise shall not be less than 10% of the total number of employees of the enterprise that year.

Scientific and technological personnel: directly Personnel engaged in research and development and related technological innovation activities, and those who specialize in the management of the above activities and provide direct technical services, with a cumulative actual working time of more than 183 days, including on-the-job, part-time and temporary employees.

Employees Total number: including the company’s current, part-time and temporary employees. In-service personnel must sign a labor contract or pay social insurance premiums; part-time and temporary employees must work in the company for more than 183 days in total throughout the year.

Current year: Refers to the fiscal year before the enterprise declares.

5. The total research and development expenses of the enterprise in the past three fiscal years (the actual operating period is less than three years, calculated based on the actual operating time, the same below) as a share of the sales revenue in the same period The proportion of the total amount meets the following requirements: for enterprises with sales revenue in the most recent year of less than 50 million yuan (inclusive), no less than 5%; for enterprises with sales revenue from 50 million yuan to 200 million yuan (inclusive), no less than 4%; 200 million yuan For the above enterprises, no less than 3%; among them, the total research and development expenses incurred by the enterprise in China account for no less than 60% of the total research and development expenses.

The past three fiscal years refer to : 3 consecutive fiscal years before the enterprise declares (excluding the filing year);