National high-tech enterprises, also known as national high-tech enterprises, according to the "high-tech enterprise certification management approach" provides that the national high-tech enterprise refers to the "national key support for high-tech areas", sustained research and development and transformation of technological achievements, the formation of the core of the company's independent intellectual property rights, and to carry out business activities based on this, within China (excluding Hong Kong, Macao and Taiwan). Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) for more than one year. The technological growth enterprises in Shenzhen can also apply for Shenzhen High-tech Enterprise Recognition. If the enterprise applies for the national high-tech enterprise certification or Shenzhen high-tech enterprise certification for more than three years, you can make an application for high-tech review, that is, high-tech re-determination.
2019 national high-tech enterprise declaration time:
(a) the first batch of online declaration time schedule: April 2019
(a) the first batch of paper material acceptance time: May 2019
(b) the second batch of online declaration time schedule: July 2019
(b) the second batch of paper Material acceptance time: August 2019
Enterprises must complete the relevant declaration procedures within the above time, and late applications will not be accepted : Consulting telephone number: 400-7845-606
National high-tech enterprise certification conditions:
(a) Enterprises applying for the certification of high-tech enterprises shall be registered and established for more than one year;
(ii) Enterprises registered in China (excluding Hong Kong, Macao and Taiwan), through independent research and development, transfers, gifts, mergers and acquisitions, etc., or through exclusive licensing for more than five years, the core technology of its main products (services) with independent intellectual property rights of ownership, and to meet the requirements of one of the following quantities: A, patents for inventions, new varieties of plants, new national medicines, national varieties of agricultural crops, national-level A, invention patents, new plant varieties, national new medicines, national crop varieties, national-level varieties of traditional Chinese medicines, integrated circuit layout design exclusive right of more than one; B, utility model patents of more than 8; C, non-simple change in the pattern and shape of the product design patents (mainly refers to: the use of science and engineering technology, through the process of research and development of the design) or more than 8 pieces of software copyrights;
(C) the core of the enterprise's main products (services) play a supporting role of technology belongs to the "State Key Products (Services)". The technologies that play a core role in supporting the main products (services) of the enterprise belong to the scope stipulated in the Catalogue of High and New Technology Fields with National Key Support 2016;
(d) The ratio of scientific and technological personnel engaged in research and development and related technological innovation activities to the total number of employees of the enterprise in the current year shall not be less than 10%;
(e) The total research and development expenses of the enterprise in the last three fiscal years (calculated according to the actual operating time if the actual operating period is less than three years, the same hereinafter) shall account for The ratio of total research and development expenses to total sales revenue for the same period meets the following requirements:
1. For enterprises with sales revenue of less than 50 million yuan (inclusive) in the most recent year, the ratio shall not be less than 5%;
2. For enterprises with sales revenue of 50 million to 200 million yuan (inclusive) in the most recent year, the ratio shall not be less than 4%;
3. For enterprises with sales revenue of more than 200 million yuan (inclusive) in the most recent year, the ratio shall not be less than 10%;
5. No less than 3% for enterprises with sales revenue of $200 million or more.
Among them, the proportion of the total research and development expenses incurred by the enterprise within China to the total of all research and development expenses shall not be less than 60%;
(The actual amount of commissioned external research and development expenses shall be determined in accordance with the principle of independent transaction, and shall be included in the total research and development expenses of the commissioning party in accordance with 80% of the actual amount incurred.)
(f) The proportion of revenue from high-tech products (services) in the recent year to the total revenue of the enterprise in the same period shall not be less than 60%;
(g) The evaluation of the enterprise's innovation ability shall meet the corresponding requirements;
(h) The enterprise has not experienced any major safety or quality accidents or serious environmental violations in the year before applying for high-tech recognition.
National tax incentives for high-tech enterprises:
(a) Preferential income tax rate. High-tech enterprises enjoy a preferential income tax rate of 15%, which is equivalent to a 40% reduction from the original 25%.
(ii) "Two exemptions and three halves" (canceled). Enterprises established after January 1, 2008 within the original Shenzhen Special Administrative Region are exempted from enterprise income tax for the first and second years from the taxable year in which the first production and operation income is derived, and the enterprise income tax for the third and fifth years is reduced by half in accordance with the statutory tax rate of 25%.
(3) Talent settlement incentive subsidies. High-tech enterprises can recommend one of the company's Shenzhen high-level talents to apply for incentive subsidies, the subsidy standard is: Longhua New District 320W (100% matching), Bao'an District 320W (100% matching), Guangming District 2,400,000 (800,000), Futian District 1,700,000 (100,000), and all other regions are 1,600W.
(D) High-tech enterprises eligible for technology transfer Income exemption and reduction of enterprise income tax. In a tax year, the portion of the income from technology transfer of resident enterprises not exceeding 5 million yuan is exempted from enterprise income tax; the portion exceeding 5 million yuan is reduced by half of the enterprise income tax.
(5) Accelerated depreciation of fixed assets of high-tech enterprises. Allow accelerated depreciation of fixed assets, including: 1, due to technological advances, product replacement faster fixed assets; 2, perennial strong vibration, high corrosion of fixed assets. If the method of shortening the depreciation period is adopted, the minimum depreciation period shall not be less than 60% of the depreciation period stipulated in Article 60 of these Regulations; if the method of accelerated depreciation is adopted, the double declining balance method or the sum-of-the-years method may be adopted.
(VI) Additional deduction for research and development expenses. Enterprises for the development of new technologies, new products, new processes incurred in research and development costs, not formed intangible assets included in current profit and loss, in accordance with the provisions of the actual deduction basis, according to 75% of the research and development costs of the enterprise plus deduction; the formation of intangible assets, according to the cost of intangible assets, amortized at 175% of the cost of the intangible assets.
(7) After obtaining the certificate of national high-tech enterprise, you can enjoy the corresponding subsidies for each district, as follows:
Shenzhen and each district of national high-tech enterprise recognition incentives ?
Districts ? First time recognition ? Re-examination ?
Shenzhen ?50,000 ?30,000 ?
Longhua District ?300,000 ?200,000 ?
Baoan District ?300,000 ?100,000 ?
Guangming District ?300,000 ? No ?
Nanshan District 100,000 ?100,000 ?
Longgang District 300,000 ?100,000 ?
Futian District ?200,000 ?50,000 ?
Luohu District ?300,000 ?100,000 ?
Pingshan District ?300,000 ?300,000
Dapeng New District ?200,000 ?50,000 ?
Yantian District ?300,000 ?50,000 ?
Municipal high incentives: Dapeng New District 100,000, Pengshan District 50,000, Luohu District cultivation of 50,000 into the reservoir. ?
(H) into the high-tech zone share agency system for the transfer of shares quoted high-tech enterprises, to be funded up to 1.8 million yuan.
(ix) high-tech enterprises recognized as a necessary condition for listing on the new three boards, priority approval of the listing conditions of the shareholding of high-tech enterprises stock listing.
(j) High-tech enterprise certification is one of the necessary conditions for applying for relevant government funds at all levels.
(xi) High-tech enterprises are given priority in obtaining approval for office and industrial land.
(xii) The Shenzhen Municipality allocates 20% of the total amount of bond issuance each year to high-tech enterprises that meet the issuance conditions.
(xiii) In 2008-2020, Shenzhen will build 5-6 million square meters of innovative industrial housing to support the development of high-tech industries.
(xiv) High-tech enterprises will effectively improve the management level of science and technology research and development, emphasis on scientific and technological research and development, and improve the core competitiveness of enterprises, can provide enterprises with a strong qualification in the market competition, and greatly enhance the corporate brand image, whether it is advertising and promotion or product bidding project, will have very great help.
(xv) High-tech enterprises for any enterprise is a rare national qualification, relying on science and technology-based enterprises is indispensable to the hard signboard, its brand influence is second only to the Chinese brand-name products, China's well-known trademarks, national inspection-free products.
National high-tech enterprise declaration notes:
National high-tech enterprise certification application needs to be 6 months in advance of the preliminary counseling and data preparation, please need to apply for the first batch of 2019 national high-tech enterprise certification of enterprises as soon as possible to contact us, so that we can do a good job in time to prepare for the application.
National high-tech enterprise certification reporting process:?
(A) Enterprise application
Enterprises conduct self-evaluation against this method. Thinking that meets the conditions for recognition in the "high-tech enterprise certification management network" registration, to the certification body to apply for certification. The following materials shall be submitted with the application:
1. Application for recognition of high-tech enterprises;
2. Relevant registration documents proving that the enterprise is established in accordance with the law;
3. Materials related to intellectual property rights, proof of scientific research projects, transformation of scientific and technological achievements, and organizational and management of research and development;
4. Key technologies and technical indicators, production approvals, certification and related qualification certificates, product quality inspection reports and other related materials;
5. Employees and scientific and technological personnel of the enterprise materials;
6. Qualified intermediary institutions issued by the enterprise in the last three fiscal years research and development costs and income of high-tech products (services) in the last fiscal year special audit or attestation report, with a description of research and development activities. report, with materials describing the research and development activities;
7. the financial accounting report of the enterprise for the last three fiscal years certified by a qualified intermediary institution (including the accounting statement, notes to the accounting statement, and statement of financial affairs, and the special auditing report must be from the 95 accounting firms designated in 2019);
8. the annual tax payment for the enterprise income tax for the last three fiscal years Returns.
(2) Expert Evaluation
The accreditation organization shall form an expert group by random selection among the experts who meet the evaluation requirements. The expert group shall evaluate the declaration materials of the enterprises and put forward evaluation opinions.
(3) Review and Determination
The determination organization shall take into account the evaluation opinions of the expert group, conduct a comprehensive review of the applicant enterprises, and put forward the determination opinions and report them to the Office of the Leading Group. The recognized enterprises will be announced by the Leading Group Office in the "High-tech Enterprise Recognition and Management Website" for 10 working days, and if there is no objection, it will be filed and announced in the "High-tech Enterprise Recognition and Management Website", and the recognized organization will issue a uniformly printed "High-tech Enterprise Certificate" to the enterprises. "High-tech enterprise certificate"; there are objections, the certification body to verify the processing.
National high-tech enterprise scoring standards:
1, core independent intellectual property rights 30 points
The number of core independent intellectual property rights owned by the enterprise, such as patents, software copyrights, the exclusive right to integrated circuit layout design, and new varieties of plants, etc. (excluding trademarks).
1 The advanced degree of technology ≤8
2 The main products (services) in technology to play a core supporting role ≤8
3 The number of intellectual property rights ≤8
4 Intellectual property rights to obtain the way ≤6
5 (as a reference, up to 2 points) The enterprise's participation in the compilation of national standards, industry standards, testing methods, technical specifications Situation ≤2
(1) The advanced degree of technology A. High? (7-8 points) B. Higher (5-6 points) C. General (3-4 points) D. Lower (1-2 points) E. None? (0 points)
(2) Playing a core support role technically for major products (services) A. Strong? (7-8 points) B. Strong (5-6 points) C. General (3-4 points) D. Weak (1-2 points) E. None? (0 points)
(3) Number of Intellectual Property Rights A. 1 or more (Class I) (7-8 points) B. 5 or more (Class II) (5-6 points) C. 3 to 4 (Class II) (3-4 points) D. 1 to 2 (Class II) (1-2 points) E. 0? (0 points)
(4) Intellectual Property Acquisition Methods A. With independent research and development? (1-6 points) B. Only transfers, gifts and mergers and acquisitions (1-3 points)
(5) the enterprise's participation in the preparation of national standards, industry standards, testing methods, technical specifications (this is a plus point, after the addition of "intellectual property rights," the total score of no more than 30 points. Relevant standards, methods and specifications must be certified by the relevant state departments). A. Yes (1-2 points) B. No (0 points)
(Intellectual property rights authorization certificates or notification of authorization and payment receipts; abstracts published on the official website of the State Intellectual Property Office, etc., and intellectual property rights acquired by transfer, donation, merger and acquisition are required to provide change certificates and other materials issued by the relevant competent authorities. When the intellectual property rights have more than one owner, it should submit the commitment that only one owner is used in the application;)
Note: If you want to get 30 points, you must have 7 software copyright registration certificates or 6-7 design patents or 1-2 invention patents or more than 6-7 utility model patents.
2, the ability to transform scientific and technological achievements 30 points
In accordance with the Law on the Promotion of the Transformation of Scientific and Technological Achievements, scientific and technological achievements refer to the results of scientific research and technological development through the practical value of the results (patents, copyrights, integrated circuit layout designs, etc.). The transformation of scientific and technological achievements refers to the subsequent testing, development, application and promotion of scientific and technological achievements for the purpose of improving the level of productivity until the formation of new products, new processes, new materials, the development of new industries and other activities.
The forms of transformation of scientific and technological achievements include: investing in the implementation of the transformation; transferring the technical achievements to others; licensing the use of the scientific and technological achievements; using the scientific and technological achievements as the conditions of cooperation with others **** with the implementation of the transformation; investing in the scientific and technological achievements at a price, discounted shares or the proportion of the capital contribution; as well as other negotiated ways to determine. (The source of the results can be provided from the patent, know-how, project establishment certificate and other supporting materials; the transformation results can be provided from the production approval, new products or new technologies to promote the application of the certificate, the product quality inspection report and other materials;)
The technical experts based on the transformation of scientific and technological achievements of the enterprise's overall situation and the transformation of scientific and technological achievements within the past three years the annual average of a comprehensive evaluation. The same scientific and technological achievements transformed separately at home and abroad, or transformed into multiple products, services, processes, samples, prototypes, etc., will only be counted as one.
A. Strong transformation ability, ? ≥5 items (25-30 points)
B. Strong transformation ability, ≥4 items (19-24 points)
C. General transformation ability, ≥3 items (13-18 points)
D. Weak transformation ability, ≥2 items (7-12 points)
E. Weak transformation ability, ? ≥ 1 (1-6 points)
F. No transformation ability, 0 (0 points)
Note: If you want to get 30 points, you must have 18 technology development contracts or 18 technical service contracts or 18 sales contracts (for different products)
3, the organization and management of research and development 20 points
Technical experts according to the enterprise The overall situation of the organization and management of research and development and technological innovation, combined with the following several evaluations, a comprehensive score.
(1) the establishment of the organization and management system of enterprise research and development, the establishment of the R & D investment accounting system, the preparation of R & D costs of auxiliary accounts; (≤ 6 points)
(2) the establishment of the internal science and technology research and development institutions and have the corresponding scientific research conditions, and research and development institutions at home and abroad to carry out a variety of forms of cooperation between the University and the University of Science and Technology; (≤ 6 points)
(3) the establishment of the organization and implementation of the transformation of scientific and technological achievements, and the establishment of (3) the organization and implementation of the transformation of scientific and technological achievements and incentive reward system, the establishment of open innovation and entrepreneurship platform; (≤ 4 points)
(4) the establishment of scientific and technological personnel training, staff skills training, the introduction of outstanding talent, as well as talent performance evaluation and reward system. (≤4 points)
Note: the above four sub-items are all complete, in order to get 20 points
4, growth indicators 20 points
This indicator is reflective of the business performance of the enterprise's net asset growth rate, sales revenue growth rate indicators to evaluate the specific method of calculation is as follows:
Net Asset Growth Rate = 1/2 (end of the second year net assets ÷ end of the first year net assets + end of the third year net assets + end of the third year net assets) Net assets at the end of the second year + net assets at the end of the third year ÷ net assets at the end of the second year) - 1,
Net assets = total assets - total liabilities;
Total assets and total liabilities should be based on the end of the enterprise's accounting statements certified by qualified intermediaries.
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,;
Enterprises with a negative net assets growth rate or sales revenue growth rate shall be calculated as 0 points. If the net assets or sales revenue at the end of the first year is 0, it will be calculated for the next two years; if the net assets or sales revenue at the end of the second year is 0, it will be calculated as 0 points.
The above two indicators are evaluated against the following table (ABCDEF) to obtain the score, and the two scores are added together to calculate the comprehensive score of enterprise growth indicators.
Note: Total assets and sales are incremental each year to reach the maximum of 20 points
National key support for high-tech areas:
I, electronic information; II, biology and new medicines; III, aerospace; IV, new materials; V, high-tech services; VI, new energy and energy conservation; VII, resources and environment; VIII, advanced manufacturing and automation.