A, high-tech enterprises that scoring standards
(1) time standard
If your own enterprise wants to apply for high-tech enterprise recognition, the first hard condition is that the enterprise must be established for one year before it can apply for high-tech enterprise recognition, otherwise it can't get in.
(2) Intellectual property standards
Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) by companies applying for the recognition of high-tech enterprises have independent intellectual property rights on the core technologies of their main products (services) through independent research and development, transfer, donation and merger, and meet one of the following quantitative requirements:
1 and 1 intellectual property rights (including invention patents, new plant varieties, national crop varieties, national new drugs, national first-class Chinese medicine protected varieties, and exclusive rights of integrated circuit layout design);
2. There are more than six kinds of intellectual property rights (including utility model patents, software copyrights and design patents), among which design patents are not simply to change the patterns and shapes of products, but mainly refer to industrial designs obtained by research and development using scientific and engineering methods.
(iii) Product/service standards
Only when the technology that plays a core supporting role in the main products (services) of the enterprise falls within the scope of the state-supported high-tech field can it be recognized as a high-tech enterprise.
(4) Personnel standards
Companies applying for high-tech enterprises can give scientific and technical personnel engaged in R&D and related technological innovation activities not less than the proportion of the total number of employees in the enterprise in that year 10%.
(5) Sales standard
The proportion of the total research and development expenses of the enterprise in the last three fiscal years (if the actual operating period is less than three years, it is calculated according to the actual operating time, the same below) to the total sales revenue in the same period meets the following requirements:
1, and the proportion of enterprises whose sales revenue in the latest year is less than 50 million yuan (inclusive) is not less than 5%.
2. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) in the latest year shall not be less than 4%.
3. The proportion of enterprises with sales income of more than 200 million yuan in the previous year shall not be less than 3%. Among them, the total R&D expenses incurred by enterprises in China are not less than 60% of the total R&D expenses.
(six) high-tech income standards
In the past year, the income of high-tech products (services) accounted for no less than 60% of the total income of enterprises in the same period, in which the main products (services) refer to products (services) with intellectual property rights that play a core supporting role in technology, and the sum of income accounts for more than 50% of the income of high-tech products (services) in the same period.
(7) Innovation standards
1, the evaluation of enterprise innovation ability should meet the corresponding requirements.
2. Note: The innovation ability of enterprises is mainly evaluated from four indicators: intellectual property rights, transformation ability of scientific and technological achievements, R&D organization and management level and enterprise growth. Indicators at all levels are scored in whole numbers, with a full score of 100, and a comprehensive score of 70 or more (excluding 70) meets the requirements for identifying high-tech enterprises.
(8) Safety standards
No major safety, major quality accidents or serious environmental violations occurred within one year before the enterprise applied for certification.
Second, the audit requirements of high-tech enterprises
(1) Income from high-tech products (services)
1 refers to the sum of product (service) income and technology income obtained by the identified enterprise through a series of activities such as R&D and related technological innovation (technology should fall within the scope specified in "State-supported high-tech fields").
2. Technical income includes:
(1) Income from technology transfer: income obtained through technology trade and technology transfer.
(2) Technical service income: income from providing technical data, technical consultation and market evaluation, engineering and technical project design, data processing, test analysis and other services.
(3) Entrust research and development income: it is recognized that high-tech enterprises undertake entrusted research and development, pilot test and new product development income from all walks of life.
3. The certified enterprise shall correctly calculate the income of high-tech products (services), and conduct special audit or certification by a qualified intermediary agency (Huaxia Tyco as a professional policy service platform) that meets the relevant conditions of the Management Guidelines for High-tech Certification.
(2) Total income
1, total income = total income-income excluding tax.
2. Total income and non-taxable income shall be calculated in accordance with the provisions of the Enterprise Income Tax Law and its implementing regulations.
(iii) Sales revenue
1, sales income = main business income+other business income.
2. The main business income and other business income shall be calculated according to the caliber of the annual tax return of enterprise income tax.
(4) Indicators and scope of R&D.
1, personnel labor cost
Wages of enterprise scientific and technical personnel, basic endowment insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund, as well as labor costs of external scientific and technical personnel.
2. Direct input cost
Refers to the related expenses actually incurred by enterprises for implementing research and development activities. Including:
(1) direct consumption of materials, fuel and power costs.
(2) The development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products.
(3) Expenses for the operation, maintenance, adjustment, inspection, testing and repair of instruments and equipment used for research and development activities, as well as the rental expenses for fixed assets used for research and development activities through operating lease.
3. Depreciation expenses and long-term deferred expenses
(1) Depreciation expense refers to the depreciation expense of instruments, equipment and buildings used for research and development activities.
(2) Long-term prepaid expenses refer to long-term prepaid expenses incurred in the process of reconstruction, renovation, decoration and repair of R&D facilities.
4. Intangible assets or amortization expenses
Refers to the amortization expenses of software, intellectual property rights and non-patented technologies (know-how, licensing, design and calculation methods, etc.). ) for research and development activities.
5. Design cost
(1) refers to the expenses incurred in conceiving, developing and manufacturing new products and new processes, and designing working procedures, technical specifications, procedures and operating characteristics.
(2) Including the related expenses of creative design activities for obtaining innovative, creative and breakthrough products.
6, equipment debugging costs
(1) Equipment debugging expenses refer to the expenses incurred in R&D activities in the process of tooling preparation.
(2) Including developing special and special production machines and changing production and quality control procedures.
(3) or expenses incurred in activities such as formulating new methods and standards.
7. Test cost
(1) test fee: mainly refers to the clinical test fee for new drug development, the field test fee for exploration and development technology, and the field test fee.
(2) These exceptions are: routine tool preparation and industrial engineering for mass production and commercial production.
8. Entrust external R&D expenses
(1) refers to the expenses incurred by enterprises entrusting other institutions or individuals at home and abroad to carry out research and development activities.
(2) According to the principle of independent transaction, 80% of the actual amount is included in the total R&D expenses of the entrusting party.
(3) The results of all research and development activities are owned by the entrusting enterprise and are closely related to the main business of the enterprise.
9. Other expenses
Refers to other expenses directly related to R&D activities other than the above expenses:
(1) includes technical books and materials, materials translation fees, expert consultation fees, high-tech R&D insurance fees, etc.
(2) the cost of retrieval, demonstration, evaluation, appraisal and acceptance of research and development results.
(3) Application fees, registration fees, agency fees, conference fees, travel expenses, communication fees, etc.
(4) This expense generally does not exceed 20% of the total R&D expenses, unless otherwise specified.