Shenzhen High-tech Enterprise Recognition and Preferential Policies
1. Application Conditions:
(1) The products developed and produced by the applicant enterprise belong to the Shenzhen Municipal Government Scope of the "High-tech Product Catalog";
(2) For enterprises engaged in the research, development, production and operation of high-tech products (including technical services), the sales revenue of self-produced high-tech products accounts for the total sales of the enterprise that year. More than 60% of the company's revenue; for enterprises mainly engaged in the production of high-tech products, the independently accounted annual sales revenue of self-produced high-tech products is more than 5 million yuan and accounts for more than 50% of the company's total sales revenue for the year; enterprises mainly engaged in the research and development of high-tech products must Have independent intellectual property rights or expected independent intellectual property rights;
(3) Enterprises engaged in the research and development of high-tech products have more than 30 scientific and technological personnel with a college degree or above among the total number of employees, among whom those engaged in the research and development of high-tech products, The number of scientific and technological personnel in development should account for more than 10% of the total number of employees, and there should be specialized research and development institutions; enterprises mainly engaged in the production of high-tech products should have more than 10% of scientific and technological personnel with a college degree or above in the total number of employees, among which they are engaged in the research and development of high-tech products. The number of scientific and technological personnel accounts for more than 3% of the total number of employees, and there are specialized research and development institutions;
(4) The annual per capita total output value or expected annual per capita total output value reaches more than 150,000 yuan;
(5) The sales profit rate or expected sales profit rate is higher than the average level of the same industry;
(6) The annual research and development expenditures of enterprises engaged in the research and development of high-tech products account for more than 8% of the annual sales revenue ; Or the annual research and development expenditures of enterprises mainly engaged in the production of high-tech products account for more than 3% of the annual sales revenue;
(7) Have modern management organizations, measures and methods. Although the applicant unit engaged in the research, development and production of major high-tech products does not meet the above conditions, but its products have indeed made a significant contribution to the development of the city's high-tech industry, it can also be recognized as a high-tech enterprise. Software companies recognized by Shenzhen City with annual sales revenue of more than 5 million yuan, and sales revenue from registered self-produced software products accounting for more than 50% of the company's total sales revenue for the year, can directly apply for approval as high-tech enterprises.
2. Application materials:
(1) "Shenzhen High-tech Enterprise Recognition Application Form" (1 original copy);
(2) Enterprise business Copy of the license (1 copy) and legal representative certificate (1 original);
(3) The company’s financial audit report for the previous year audited by a certified public accounting firm and application for high-tech enterprise special project Audit report, special audit report includes the sales revenue of self-produced high-tech products, profits and taxes, research and development expenditures and other subjects in the previous year (if the enterprise is established in the current year and meets the requirements by the application date, the enterprise's data from the date of establishment to the month before the application date shall be provided. Financial audit report and special audit report) (1 original copy);
(4) Product technical standards, quality performance test report (enterprises developing software need to provide: software product registration certificate or software requirements for the product Instructions, system design report, user manual, test outline, test report, user trial report and other materials) (1 original copy).
Enterprises belonging to special industries need to provide special industry licenses or network access permits; for high-tech products with special industry management requirements such as biomedicine, medical equipment, communications, etc., they must submit industry regulations for licensed production, A copy of the necessary sales documents (1 copy); if the project involves environmental pollution, a certificate of environmental compliance must be submitted.
3. Preferential policies:
High-tech enterprises enjoy preferential policies:
Article 1: For newly established enterprises that produce high-tech products, Shenzhen Investment Promotion The Bureau will give priority approval. The Shenzhen Municipal Planning Bureau will give priority to the capital construction investment projects of the above-mentioned new enterprises, or the units that have been recognized and approved as high-tech enterprises, and the Shenzhen Municipal Investment Promotion Bureau will give priority to the project establishment and approval of the technological transformation investment projects.
Article 2 The following tax reductions or exemptions will be provided to high-tech enterprises.
(1) For enterprises with an operating period of more than ten years, starting from the year of profit, income tax will be exempted from income tax in the first and second years, and income tax will be levied at a half rate from the third to eighth years.
(2) After the expiration of the income tax reduction and exemption period in accordance with regulations, if the output value of the enterprise's export products reaches more than 70% of the current year's output value, the income tax will be levied at a reduced rate of 10% upon review and approval by the tax department.
(3) With the approval of the Municipal Science and Technology Bureau, for new products listed at the national level within three years and new products at the provincial or municipal level within two years, the Municipal Finance Bureau will implement a full income tax on the newly added profits of the production enterprises. The local share of the new value-added tax (25) will be refunded by the Municipal Finance Bureau at a ratio of no less than 50.
(4) For scientific research institutions and enterprises engaged in the development of high-tech products, if the proprietary technologies or technical achievements invented and developed by themselves have been appraised at or above the municipal level, their technology transfer (including technical consulting, Technical services and technical training, etc.), those whose annual net income is less than 300,000 yuan are exempt from income tax; the portion exceeding 300,000 yuan shall be levied income tax at the applicable rate. Income from the transfer of technological achievements is exempt from business tax.
(5) A high-tech development fund of 1% can be withdrawn from the above-mentioned technology transfer income, and the cost is allowed to be invested specifically for the development of scientific research.
(6) Awards given to scientific and technological personnel who have made outstanding contributions to the research and development of high-tech products. Upon approval by the taxation department, the salary adjustment tax will be exempted; scientific research achievement awards to relevant personnel awarded by units above the municipal people's government will be exempted from the personal income adjustment tax.
(7) High-tech enterprises may accelerate the depreciation period of equipment based on the needs of technological upgrading and with the approval of the competent departments and tax authorities.
(8) All taxes that are reduced or exempted due to these provisions shall be accounted for separately and shall be used exclusively for the production development of the enterprise and the development of high-tech products under the supervision of relevant departments, and shall not be used for Collective welfare and other funds, in case of violation, the financial and tax authorities will recover the reduced or exempted funds.
Article 3 provides the following preferential treatment to high-tech enterprises in terms of financial credit:
(1) Banks shall allocate a certain amount of loan quota from the total credit amount as special credit for science and technology development every year funds and provide preferential interest rates. The municipal finance will allocate part of the funds as loan interest discounts. The interest rate discount will depend on the specific circumstances of the project. The special credit funds will be mainly used to support the development and production of the projects listed in these regulations. The Science and Technology Bureau will put forward project suggestions, and the banks will conduct special credit funds. Approval.
(2) Shenzhen Investment Management Company allocates a certain proportion from the total annual investment to provide priority loans, long-term low-interest (10-20% lower than the same bank interest rate) loans, equity investments, etc. Support the construction of high-tech projects of municipal state-owned enterprises.
(3) A quota of 20% from the total bond issuance amount will be allocated to high-tech enterprises that meet the issuance conditions every year.
(4) Priority will be given to the listing of shares of joint-stock high-tech enterprises that meet listing conditions.
Article 4: High-tech enterprises and high-tech projects will be provided with more preferential treatment and support for construction land and housing purchase.
(1) In urban and land planning, relevant departments should set aside high-tech project construction communities with special environmental requirements (such as dust prevention, noise prevention, and pollution prevention) and focus on construction.
(2) The land used for scientific research, production and operation by high-tech enterprises (projects) will be given priority approval by the Shenzhen Municipal Planning and Land Bureau, and a discount of 10-20% of the land price will be given according to the different circumstances of the enterprise, or a discount of 10% to 20% will be given. Half payment of land use fees for five years.
(3) In the bonded zone, allocate part of the land at preferential land prices to high-tech enterprises.
(4) Relevant departments should give priority to high-tech enterprises that apply to purchase low-profit commercial housing or apply for land for self-construction and self-use housing.
Article 5 High-tech enterprises can enjoy the following preferential treatment when hiring and transferring scientific and technological personnel from the mainland, as well as personnel who go abroad to Hong Kong:
(1) The total number of quotas for the transfer of cadres from the city every year Allocate a certain proportion of the funds to give priority to the transfer of technical personnel from research and development, production and operation enterprises engaged in the projects listed in these regulations. The Shenzhen Municipal Labor and Personnel Department will give priority to the transfer of talents with national-level major inventions and senior technicians with special skills for approval and procedures. Those who need to hire mainland scientific and technological personnel can relax the quantity limit and give priority to temporary residence procedures. (2) The above-mentioned transferred personnel will be exempted from the urban population increase fee in accordance with the relevant regulations of the Shenzhen Municipal Government.
(3) Actively introduce scientific and technological talents from abroad in an organized manner. Overseas students who come to work in the special zone will be given preferential treatment in accordance with relevant regulations of Shenzhen City.
(4) Scientific and technological personnel from high-tech enterprises who go to Hong Kong for business purposes can be given priority in going through the approval procedures. A certain proportion of the "Multiple Travel Permits to Hong Kong and Macao" will be allocated for the needs of scientific and technological personnel of high-tech enterprises to go to Hong Kong on official business; the approval procedures for those holding "passports approved for multiple trips abroad" shall be as per [1990] State Science and Technology No. 400 "Notice on the Use of High-tech Enterprise Registration Form for Personnel Going Abroad Multiple Times" (referred to as KW122 Form) stipulates that the Shenzhen Foreign Affairs Office is responsible for handling.
Article 6: High-tech enterprises that establish research and development institutions or sales agencies overseas based on business needs will be given priority to go through the approval procedures
Article 7: Raw materials used by high-tech enterprises for research and development , components, samples, prototypes, instruments, equipment and technical data will be given priority for import approval within the scope permitted by national indicators. The customs will try its best to provide convenience in handling relevant procedures.
Article 8: Priority shall be given to ensuring the water, electricity and communication needs of high-tech enterprises.
Article 9. For products that high-tech enterprises have applied for substitution of imported products, the Shenzhen Municipal Economic Development Bureau will impose restrictions when approving the import of similar products to support such products. For products listed in the catalog of high-tech products, the proportion of domestic sales can be appropriately relaxed.
Article 10: The scientific and technological research and development expenses invested by industrial enterprises can be deducted before income tax is levied in the current year according to the actual expenditure within the standard range: for high-tech enterprises, the annual sales volume is 3 to 5 , among which, for the technology development expenses of four products such as integrated circuits, program-controlled switches, software, and electronic computers, the accrual ratio can be increased to no more than 10% of sales revenue.
Article 11 The purchase fees for test instruments and key equipment required by high-tech enterprises to trial-produce new products with a unit value of less than 50,000 yuan can be directly included in the cost. If it is really necessary to purchase a small amount of units with a unit value of more than 50,000 yuan, Testing and key equipment worth RMB 10,000 can also be included in the cost with the approval of the competent tax authority.
Article 12 After the digestion and absorption projects of imported technologies carried out by high-tech enterprises are approved by the Shenzhen Municipal Science and Technology Department and are put into production, the profits obtained shall be reported to the municipal taxation department for approval, and they will be exempted from income tax for three years. .
Article 13 Shenzhen Customs provides the following preferential treatment to high-tech enterprises:
(1) High-tech enterprises that engage in the business of exporting processed products may establish special material preparation warehouses with the approval of the customs , in order to handle the import procedures of materials; among them, those who do not have the right to declare import and export can enjoy the right to self-manage customs declaration with the approval of the customs.
(2) If the products processed by high-tech enterprises are sold domestically or exported, the customs shall refer to the management methods for processing of incoming materials. The materials and parts shall be bonded when imported. If the products are actually sold domestically, the compensation shall be handled in accordance with the relevant regulations for domestic sales. Tax and other procedures.
(3) Businesses carried out by high-tech companies for which customs must collect deposits according to regulations. Enterprises can apply and upon approval by the customs, they can be exempted from paying a deposit. (4) When high-tech enterprises carry out processing projects with imported materials, the customs can issue a "special list", declare the goods at the actual channel for inspection when importing and exporting, conduct centralized customs declaration on a monthly basis, and write off the contract after completion.
(5) For taxable goods imported and exported by high-tech enterprises, the customs can first release them and issue a "tax payment manual". The enterprise must complete the tax payment procedures with the bank within seven days.
(6) The customs will provide convenience in supervision of the goods imported and exported by high-tech enterprises. If the customs deems it necessary to inspect and the goods are inconvenient to be opened on site, the enterprise can apply and the customs can send personnel to follow up. The vehicle supervisor will go to the company's location and conduct inspections in conjunction with the loading and unloading process.
(7) State-owned enterprises among high-tech enterprises can apply to participate in the annual "Enterprises with Good Reputation" assessment activities by the Customs. Those who are awarded the title of "Enterprises with Good Reputation" will be given corresponding treatment by the Customs in accordance with relevant regulations. discount.
(8) High-tech enterprises that produce small quantities of samples that are urgently needed for import, spare parts for repairing machinery and equipment, raw materials, packaging materials, and items that need to be taken overseas for repair, etc., can be carried in and out of the country by the personnel of the enterprise. The port customs office will release the goods first based on the registration card or declaration form issued by the competent customs office, and then go through the procedures afterwards.
Shenzhen high-tech enterprise certification is cultivated by Shenzhen City in order to cultivate qualified enterprises to apply for national high-tech enterprises. The conditions are slightly lower. They are recognized in Shenzhen. If the application is successful, national high-tech enterprises are recognized nationwide. Approved, in addition to enjoying financial support, income tax will be reduced by 10 percentage points, and priority will be given when applying for other preferential support and other projects. I wish you a successful application.