Question 2: What are the high-tech industries? The products (services) of the enterprise should belong to the scope specified in "High-tech Fields of National Key Support".
Attachment: National Key Support for High-tech Fields
1. Electronic Information Technology
2. Biological and New Pharmaceutical Technology
3. Aerospace Technology
4. New Material Technology
5. High-tech Service Industry
6. New Energy and Energy Conservation Technology
7. Resource and Environmental Technology
7.
8. High-tech transformation of traditional industries
Years of experience in high-tech enterprise certification by Tianjin Zhongqi Hongrui
Question 3: What are the conditions for the declaration of high-tech enterprises High-tech enterprise certification must also meet the following conditions:
(a) Enterprises registered within the territory of China (excluding Hong Kong, Macao, and Taiwan) within the last three years through independent research and development, (a) Enterprises registered in China (including Hong Kong, Macao and Taiwan), within the past three years, 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;
(b) The products (services) fall within the scope of the "national key support for the field of high and new technology";
(c) Scientific and technological personnel with a college degree or above accounted for 30% of the total number of employees of the enterprise that year (D) the enterprise to obtain new knowledge of science and technology (excluding humanities and social sciences), the creative use of new knowledge of science and technology, or substantial improvement of technology, products (services) and continued research and development activities, and the total amount of research and development costs in the last three fiscal years as a percentage of total sales revenue meets the following requirements. Requirements:
1. For enterprises with sales revenue of less than 50 million RMB in the most recent year, the ratio is not less than 6%;
2. For enterprises with sales revenue of 50 million RMB to 20 million RMB in the most recent year, the ratio is not less than 4%;
3. For enterprises with sales revenue of more than 20 million RMB in the most recent year, the ratio is not less than 3%.
Among them, the proportion of the total research and development expenses incurred by the enterprise in China to the total of all research and development expenses shall not be less than 60%. (e) High-tech products (services) revenue accounted for more than 60% of the total revenue of the enterprise in the year;
(f) The level of research and development organization and management of enterprises, the transformation of scientific and technological achievements, the number of independent intellectual property rights, the growth of sales and total assets, and other indicators in line with the "High-tech Enterprise Certification Management Guidelines" (separately formulated requirements). Guidelines for the Recognition and Management of High-tech Enterprises" (to be formulated separately).
Submit the following application materials
1. application for recognition of high-tech enterprises;
2. copy of business license, tax registration certificate (copy);
3. intellectual property rights certificates (exclusive licensing contracts), production approvals, proof of new products or new technologies (new) materials, product quality inspection reports, proof of the establishment of science and technology programs at or above the provincial level, and other relevant materials. Proof, and other related materials;
4. The number of employees, educational structure and the proportion of R & D personnel accounted for the proportion of employees of the enterprise;
5. The qualified intermediary institutions certified by the enterprise in the last three fiscal years of research and development costs of the table;
6. Qualified intermediary institutions certified by the financial statements of the enterprise in the last three fiscal years and the technical income table. A statement of technical income.
Question 4: What are the preferential policies of high-tech enterprises High-tech enterprises and software enterprises preferential policies are as follows:
1, the enterprise income tax levied in accordance with 15% (mode of operation: the end of each year need to be filed to the tax authorities)
2, general taxpayers software sales that is the policy of refund (pay 17%, 14% refund; mode of operation: the first software testing, to the State Taxation for the record)
2, general taxpayers software sales that is refund policy (pay 17%, 14% refund; mode of operation: first software)
3, the enterprise after the technology contract registration of technology development, technology transfer contracts can enjoy exemption from business tax concessions (mode of operation: first in the technology market contract filing, and then to the local tax authorities to apply for the record)
4, if there is a software export to go to the 9803 category, can be exempted from the export of the turnover tax (mode of operation: first get the 9803 software certification, state tax filing, export contracts in the Commerce Bureau for the record, customs exports, and finally the state tax and then do the tax-free application)
5, if the enterprise is also a software enterprise Gong can also enjoy the executive personal income tax rebate policy (requiring annual salary of more than 120,000 yuan in management personnel, the tax rebate ratio of the local retention of part of the 80%)
6, the R & D investment can be Enjoy plus 50% deduction (operation: profitable enterprises need to be filed at the beginning of each year in the tax authorities for the application, the procedures are more cumbersome, but it is critical to reduce the tax burden on the enterprise)
7, other: including the declaration of other *** Special Funds for the enterprise advantage is still a lot of important qualifications for market competition, for the social influence of the enterprise has an important role.
The above policy hope that enterprises can make more use of it!
Question 5: What are the requirements for applying for a high-tech enterprise? Administrative Measures for the Recognition of High-tech Enterprises
Article 10 The recognition of high-tech enterprises must also meet the following conditions:
(a) enterprises registered in China (excluding Hong Kong, Macao and Taiwan), within the past three years, through independent research and development, transfers, grants, mergers and acquisitions and other means, or through exclusive licensing for more than five years, the core technology of its main products (services) with independent intellectual property rights. Intellectual property rights;
(ii) the products (services) belong to the scope specified in the "High-tech Fields of National Key Support";
(iii) scientific and technological personnel with university degree or above account for more than 30% of the total number of employees of the enterprise in the current year, of which research and development personnel account for more than 10% of the total number of employees of the enterprise in the current year;
(iv) the enterprise's efforts to obtain new knowledge of science and technology (excluding humanities and social sciences), and to obtain new knowledge of science and technology (excluding humanities and social sciences). Humanities, social sciences) new knowledge, creative use of new knowledge of science and technology, or substantial improvement of technology, products (services) and continued research and development activities, and the total amount of research and development expenses in the last three fiscal years as a percentage of total sales revenue meets the following requirements:
1. The proportion of the enterprise's sales revenue of the most recent year is less than 50 million yuan is not less than 6%;
p> 2. for enterprises with sales revenue of 50 million yuan to 20 million yuan in the most recent year, the ratio is not less than 4%;
3. for enterprises with sales revenue of more than 20 million yuan in the most recent year, the ratio is not less than 3%.
Among them, the proportion of the total research and development expenses incurred by the enterprise in China to the total of all research and development expenses shall not be less than 60%. (e) High-tech products (services) revenue accounted for more than 60% of the total revenue of the enterprise in the year;
(f) The level of research and development organization and management of enterprises, the transformation of scientific and technological achievements, the number of independent intellectual property rights, the growth of sales and total assets, and other indicators in line with the "High-tech Enterprise Certification Management Guidelines" (separately formulated requirements). (F) the enterprise research and development organization and management level, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, sales and total asset growth and other indicators in line with the "high-tech enterprise certification management guidelines" (to be developed separately).
Article 11 The procedures for the recognition of high-tech enterprises are as follows:
(1) Self-evaluation and application by enterprises
Enterprises log on to the "High-tech Enterprise Recognition and Management Network" and conduct self-evaluation in accordance with the conditions stipulated in Article 10 of the present Measures. If you think you meet the conditions for recognition, you can apply to the certification body for recognition.
(b) submit the following application materials
1. application for recognition of high-tech enterprises;
2. copy of business license, tax registration certificate (copy);
3. intellectual property rights certificates (exclusive licensing contracts), production approvals, proof of new products or new technologies (new) materials, product quality inspection reports, the provincial level or above, proof of scientific and technological programs, and other relevant evidence. Project proof, and other related materials;
4. The number of employees, educational structure and the proportion of R & D personnel accounted for the proportion of employees of the enterprise;
5. The qualified intermediary certified by the enterprise's research and development costs for the last three fiscal years table (the actual years less than three years according to the actual years of operation), with a description of the research and development activities materials;
6. p> 6. certified by a qualified intermediary organization of the enterprise's financial statements for the past three fiscal years (including balance sheet, income statement, cash flow statement, the actual life of less than three years according to the actual years of operation) and the technical income of the table.
(C) Compliance review
The certification body shall establish a high-tech enterprise certification evaluation expert database; based on the application materials of the enterprise, extract the experts in the expert database to review the declared enterprises, and put forward the opinion of the certification.
(D) Recognition, publicity and filing
The organization shall recognize the enterprises. Recognized high-tech enterprises in the "high-tech enterprise recognition of management work network" on the publicity for 15 working days, there is no objection, submitted to the leading group office for the record, in the "high-tech enterprise recognition of management work network" announcement of the results of the recognition, and issued a uniformly printed "high-tech enterprise" to the enterprise. The company will issue a uniformly printed "high-tech enterprise certificate".
Article 12 The qualification of high-tech enterprises is valid for three years from the date of issuance of the certificate. The enterprise shall apply for review within three months before the expiration date. If the enterprise does not apply for review or fails to pass the review, its qualification of high-tech enterprise shall automatically expire.
Article 13 The review of high-tech enterprises shall submit a report on research and development and other technological innovation activities in the past three years.
The review shall focus on the review of Article 10 (4), and those that meet the conditions shall be publicized and filed in accordance with Article 11 (4).
The qualification of high-tech enterprises through the review is valid for three years. After the expiration of the period, the enterprise again submitted an application for recognition, in accordance with the provisions of Article 11 of these Measures.
Article 14 The high-tech enterprises operating business, production and technology activities, such as major changes (such as mergers and acquisitions, reorganization, change of business ...... >>
Question 6: What are the benefits of applying for the national high-tech enterprises 1, enjoy tax relief preferential policies Where the recognized high-tech enterprises, its corporate income tax rate from the original 25% to 15%, equivalent to a reduction of 40% on the basis of the original for three consecutive years, three years after the expiration of the period you can apply for a review, the review continues to enjoy three years of tax incentives. (Such as annual tax of 1 million, the declaration through the year, you can enjoy the benefits of 400,000 reduction, three years will be able to reduce 1.2 million tax, six years will be reduced by 2.4 million). 2、National research funding support and financial allocations The recognized high-tech enterprises can enjoy the national, provincial and municipal preferential policies with the approval documents and the "Certificate of Recognition of High-tech Enterprises", and it is easier to obtain national, provincial and municipal levels of scientific research funding support and financial allocations; the title of high-tech enterprises will be one of the basic thresholds for a number of policies, such as financial support. 3, the national level of qualification and certification of hard signboard High-tech enterprises can not only reduce or waive corporate income tax, no matter what kind of enterprise is a rare national level of qualification and certification, relying on science and technology-based enterprises is indispensable to the hard signboard, and its brand influence is second only to the Chinese famous-brand products, China Well-known Trademarks, the national exemption from inspection products. 4, enhance the corporate brand image High-tech enterprises will effectively improve the management level of science and technology research and development, emphasis on scientific and technological research and development, 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 or product bidding project, will be of great help. 5、Promote the transformation of enterprise science and technology Innovation is the fundamental driving force of enterprise development, high-tech enterprise certification policy is a guiding policy, the purpose is to guide enterprises to adjust the industrial structure, take the road of development of independent innovation, continuous innovation, stimulate the enthusiasm of enterprises to innovate on their own, and improve the ability of scientific and technological innovation. 6、Improve the market value of the enterprise It proves that the enterprise has strong technical innovation ability and high-end technology development ability in this field, which is conducive to the development of domestic and foreign markets, and is an important condition for the enterprise when bidding. 7, improve enterprise capital value High-tech enterprises is to attract local ***, industry organizations to implement preferential policies and financial support for enterprises is an important condition, but also more attractive to venture capital institutions and financial institutions to attract the strength of the enterprise, so as to promote the enterprise to quickly put into the industrialization of the operation.
Question 7: What can be included in the high-tech enterprise research and development costs High-tech enterprise research and development costs include: (1) personnel labor engaged in research and development activities (also known as R & D personnel) annual wages and salaries, including basic salaries, bonuses, allowances, subsidies, year-end raises, overtime pay, as well as other expenditures related to their positions or employment. (2) Direct inputs Expenditures related to raw materials purchased by the enterprise for the implementation of research and development projects. Such as: water and fuel (including gas and electricity) usage fees, etc.; for intermediate tests and product trial production up to the standard of fixed assets, molds, samples, prototypes, and general test means purchase costs, inspection fees for trial products, etc.; for research and development activities of the instrumentation and equipment for the simple maintenance costs; leasing costs incurred in fixed assets leased in the form of operating leases. (3) Depreciation and long-term amortization expenses Includes depreciation expenses for instruments and equipment purchased for the execution of research and development activities and buildings in use for research and development projects, including long-term amortization expenses incurred in the course of alteration, modification, renovation and repair of research and development facilities. (4) Design costs Costs incurred for the conception, development and manufacture of new products and processes, and for the design of processes, technical specifications and operating characteristics. (5) Equipment commissioning costs Mainly includes costs incurred for research and development activities in the process of work preparation (e.g., development of production machines, molds and tools, changes in production and quality control procedures, or the development of new methods and standards, etc.). Costs incurred for routine tooling preparation and industrial engineering for large-scale batch and commercial production cannot be accounted for. (6) Amortization of intangible assets Amortization of expenses incurred for proprietary technologies (including patents, non-proprietary inventions, licenses, know-how, designs and calculation methods, etc.) acquired for research and development activities. (7) Entrusted external research and development expenses Expenses incurred for research and development activities entrusted by the enterprise to other enterprises, universities, research institutes, converted institutes, technical professional service organizations and offshore organizations within the territory of the enterprise (the results of the projects are owned by the enterprise and are closely related to the enterprise's main business operations). The amount of expenses incurred for commissioning external research and development shall be determined in accordance with the principle of independent transactions. During the determination process, 80% of the amount incurred for commissioned external research and development expenses shall be included in the total R&D expenses. (8) Other expenses Other expenses incurred for research and development activities, such as office expenses, communication expenses, maintenance fees for patent applications, and insurance premiums for high-tech research and development. This cost is generally not more than 10% of the total research and development costs, unless otherwise specified.
Question 8: What are the tax incentives for high-tech enterprises The new Enterprise Income Tax Law, compared with the original tax law, to promote scientific and technological innovation in the policy changes are mainly manifested in the following four aspects:
First, high-tech enterprises to enjoy the implementation of the 15% tax rate to abolish the geographic restrictions on the scope of the original policy is limited to the national high-tech development zones within the high-tech enterprises, the new law will be the preferential policy to expand to the national level. The new law extends the preferential policy to the whole country.
Second, the new law newly added tax incentives for venture capital enterprises.
Third, the starting point of income tax on technology transfer has been significantly increased. The new law stipulates that within a tax year, resident enterprises are exempted from enterprise income tax on the portion of income from technology transfer that does not exceed 5 million yuan; the portion that exceeds 5 million yuan is subject to a 50% reduction in enterprise income tax.
Fourth, the new law stipulates that qualified small and micro-profit science and technology enterprises can reduce the enterprise income tax by 20%.
Preferential tax policies for applying for the recognition of national 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". Within the original Shenzhen Special Administrative Region, enterprises established after January 1, 2008 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 are subject to enterprise income tax for the third and fifth years at the statutory rate of 25%.
(C) Talent settlement. High-tech enterprises can recommend a company every two years, Shenzhen high-level talent to apply for subsidies for home purchase, the subsidy standard is: the average price of commercial housing in Shenzhen in the previous year subsidies 32 square meters, while the districts *** supporting subsidies of 10% of the total amount (a total of 700,000 or so).
(D) high-tech enterprises eligible for technology transfer income exemption, reduced enterprise income tax. Within a tax year, the portion of technology transfer income 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.
(E) 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 in the strong vibration, high corrosion of fixed assets. Take to shorten the depreciable life method, the minimum depreciable life shall not be less than 60% of the depreciable life of Article 60 of these regulations; take accelerated depreciation method, you can take the double declining balance method or sum-of-the-years method.
(F) R & D costs plus deduction. Enterprises for the development of new technologies, new products, new processes incurred in research and development costs, the formation of intangible assets are not included in the current profit and loss, in accordance with the provisions of the actual deduction on the basis of the research and development costs in accordance with the 50% deduction; the formation of intangible assets, intangible assets in accordance with the cost of 150% amortization.
(G) obtain the national high-tech enterprise certificate can enjoy the corresponding recognition of the district subsidies, such as: Longhua New District 200,000, Bao'an, Luohu 100,000 each.
(viii) High-tech enterprises that enter the high-tech zone share agency system for the transfer of shares quoted, to be funded up to 1.8 million yuan.
(ix) High-tech enterprises recognized as a new three board listing requirements, 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 to apply for relevant *** funds at all levels.
(xi) High-tech enterprises are given priority in obtaining approval for office and industrial land.
The new Administrative Measures for the Recognition of High-tech Enterprises (Hi-tech Enterprises), high-tech enterprises need to meet the following conditions:
1, with independent intellectual property rights;
2, the product (service) belongs to the "national key support for high-tech areas" in the scope of the provisions;
3, scientific and technological personnel accounted for the year of the total number of employees of the enterprise more than 30%, of which the R & D personnel accounted for more than 10% of the total number of employees of the enterprise in the year. The total research and development expenses in the last three fiscal years as a percentage of total sales revenue is not less than the prescribed ratio;
5, high-tech products (services) accounted for more than 60% of the total revenue of the enterprise in the current year;
6, the enterprise's other indicators, such as sales and total asset growth and other indicators must be in line with the "Guidelines for the Administration of the Recognition of High-tech Enterprises". Management Guidelines for the Recognition of High-tech Enterprises".
Second, "high enterprises" recognized through what procedures?
(a) Enterprise self-evaluation and registration. Enterprises against the "identified measures" in the identification of conditions for self-evaluation, that meets the conditions in the "high-tech enterprises identified management work network" for registration, according to the requirements to fill out the "business registration form.
(ii) Enterprises to prepare and submit materials. Enterprises need to submit the following materials to the provincial high-tech enterprises recognized management work coordination group office:
1, "High-tech enterprise ...... >>
Question 9: What technology areas are included in the high-tech enterprises Electronic Information Technology
The technology includes: software technology, microelectronics technology, computer and network technology, communications technology, radio and television technology, new electronic components, information security technology, intelligent transportation technology
Biological and new pharmaceutical technology
The technology includes: pharmaceutical biotechnology; traditional Chinese medicine, new medicine, new medicine, new medicine, new medicine, and new medicine. : pharmaceutical biotechnology; traditional Chinese medicine, natural medicine; chemical drugs; new dosage forms and preparation technology; medical instrumentation technology, equipment and medical software; light industry and chemical biotechnology
Aerospace technology
Technologies include: civil aircraft technology; air control systems; a new generation of civil aviation operation and security systems; satellite communication application systems; satellite navigation application service system
New Materials Technology
Technologies include: metallic materials; inorganic non-metallic materials; polymer materials; biomedical materials; fine chemicals
High-tech Service Industry
Technologies include: *** technology; modern logistics; integrated circuits; Business Process Outsourcing (BPO); cultural and creative industry support technology; public *** services; technical consulting services Precision and complex mold design; biomedical technology; industrial design
New energy and energy-saving technologies
Technologies include: renewable and clean energy technologies; wind energy; biomass energy; geothermal energy utilization; nuclear energy and hydrogen energy; new and efficient energy conversion and storage technologies; efficient energy-saving technologies
Resource and environmental technologies
Technologies include: water pollution control technologies; air pollution control technologies; water pollution control technologies; water pollution control technologies; water pollution control technologies; air pollution control technologies; water pollution control technologies; air pollution control technologies; air pollution control technologies; air pollution control technologies; air pollution control technologies Resource and environmental technologies
Technologies include: water pollution control technology; air pollution control technology; solid waste treatment and comprehensive utilization of technology; environmental monitoring technology;
Eco-environmental construction and protection of technology; cleaner production and recycling economy technology; efficient development of resources and the comprehensive utilization of technology
Transformation of traditional industries
Technologies include: industrial production process control system; high-performance and intelligent instrumentation; Advanced Manufacturing Technology; New Machinery; Power System Informatization and Automation Technology; Automobile Industry Related Technology