As a high-tech enterprise, it must meet the following conditions:
1. Enterprises must be registered for more than one year when applying for accreditation.
2. The enterprise obtains the ownership of the intellectual property rights that support the core technology of its main products (services) through independent research and development, transfer, donation and merger.
3. The technology whose main products (services) play a core supporting role belongs to the scope of "high-tech fields supported by the state".
4. The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the enterprise in the total number of employees in that year shall not be less than 10%.
5. The proportion of the total R&D 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) The proportion of enterprises with sales income of less than 50 million yuan (inclusive) in the latest year 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 is not 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.
6, nearly a year of high-tech products (services) income accounted for the proportion of the total income of enterprises in the same period of not less than 60%.
7, enterprise innovation ability evaluation should meet the corresponding requirements.
8 enterprises to apply for confirmation within one year before the occurrence of major safety, major quality accidents or serious environmental violations.
Preferential tax policy
1. The enterprise income tax will be levied at a reduced rate of 15% for high-tech enterprises that need special support from the state.
2. High-tech enterprises applying for accreditation can enjoy the preferential policy of high-tech enterprise income tax for their total R&D expenses, total income, total sales income, high-tech products (services) and other indicators related to all production and business activities at home and abroad, that is, their overseas income can be paid at the preferential tax rate of 15%, and when calculating the overseas credit line, they can be paid at15.
3, high-tech enterprise staff education expenditure, not more than 8% of the total wages and salaries, allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.
4. When small and medium-sized high-tech enterprises (excluding listed small and medium-sized high-tech enterprises or small and medium-sized high-tech enterprises listed in the national share transfer system for small and medium-sized enterprises) convert undistributed profits, surplus reserves and capital reserves into individual shareholders' share capital, if it is really difficult for individual shareholders to pay personal income tax in one lump sum, they can make their own tax payment plans by installments according to the actual situation, and pay them in installments within no more than five calendar years (inclusive), and report the relevant information to the competent tax authorities for the record.
5, high-tech enterprises to transform scientific and technological achievements, to give equity incentives to the relevant technical personnel of the enterprise, personal one-time tax payment is difficult, according to the actual situation to develop their own installment tax plan, in no more than five calendar years (inclusive), and report the relevant information to the competent tax authorities for the record.
6. If a venture capital enterprise invests in unlisted small and medium-sized high-tech enterprises by means of equity investment for more than 2 years, it can deduct the taxable income of the venture capital enterprise in the current year by 70% of its investment; If the deduction is insufficient in the current year, it can be carried forward in future tax years.
7. If a limited partnership venture capital enterprise has invested in unlisted small and medium-sized high-tech enterprises by means of equity investment for two years (24 months), the legal person partner of the limited partnership venture capital enterprise may deduct the taxable income obtained by the legal person partner from the limited partnership venture capital enterprise according to 70% of his investment in unlisted small and medium-sized high-tech enterprises. If the deduction is insufficient in the current year, it can be carried forward to the next tax year for deduction.
8. If the R&D expenses incurred by enterprises for developing new technologies, new products and new processes are not included in the current profits and losses, they shall be deducted according to 50% of the R&D expenses on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets.
9. If the R&D expenses actually incurred in the R&D activities of small and medium-sized scientific and technological enterprises do not form intangible assets and are included in the current profits and losses, the actual expenses shall be deducted during the period from 20 17 1 to 20 19 12 3 1. If intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets in the above period.
10. For the newly purchased instruments and equipment specially used for R&D in all industries and enterprises after 20 14 10, if the unit value does not exceed 100000 yuan, it is allowed to be included in the current cost at one time, which will be deducted when calculating the taxable income, and depreciation will not be calculated on an annual basis; If the unit value exceeds 6,543,800 yuan, the depreciation period can be shortened or the accelerated depreciation method can be adopted.
Financial subsidy policy
1. Subsidy policy for small and micro high-tech enterprises: According to the Administrative Measures for Financial Subsidies of Small and Micro Enterprises Upgrading High-tech Enterprises in Shandong Province (Lu Caijiao [2016] No.59), the financial budget will arrange subsidy funds to subsidize small and micro enterprises recognized by high-tech enterprises. (1) subsidy object. It is applicable to small and micro enterprises recognized by the high-tech enterprise accreditation administration in Shandong Province, excluding small and micro enterprises re-recognized after 3 years. Small and micro enterprises refer to enterprises with less than 300 employees and sales income of less than 50 million yuan. ② Subsidy methods and standards. After the subsidy, eligible small and micro enterprises will be given a one-time subsidy of 654.38+10,000 yuan.
2. Policy of adding and deducting financial subsidies for R&D expenses: The Notice of Shandong Provincial Department of Finance, Shandong Provincial Department of Science and Technology, Shandong Provincial State Taxation Bureau and Shandong Provincial Local Taxation Bureau on Printing and Distributing the Interim Measures for the Administration of Financial Subsidies for Research and Development of Enterprises in Shandong Province (Lu Caijiao [2065438+06] No.80) stipulates that special funds shall be arranged from the financial budget to carry out R&D activities in Shandong Province and enjoy R&D expenses. ① Sources of funds. Subsidy funds shall be borne by the provincial, municipal and below finance according to a certain proportion, of which the provincial finance shall bear 50%, and the municipal and below finance shall bear their respective proportions. 2. Subsidy conditions. Enterprises enjoying subsidies must meet the following conditions at the same time: resident enterprises registered in Shandong Province (excluding Qingdao) and with sound accounting; The R&D reserve system was established, and self-raised funds were first invested in R&D activities; Complete the filing of annual R&D expenses plus deduction as required, and enjoy the R&D expenses plus deduction policy; Enterprises with an annual sales income of more than 200 million yuan shall enjoy the policy of adding and deducting R&D expenses for two consecutive tax years when the annual R&D investment must increase over the previous year and account for more than 3% (inclusive) of the sales income of that year; For enterprises with annual sales revenue below 200 million yuan (inclusive), the annual R&D investment must account for more than 5% (inclusive) of that year's sales revenue. ③ Subsidy standard. Eligible enterprises with an annual sales income of more than 200 million yuan will be subsidized according to 10% of the newly added R&D expenses and deducted expenses in the previous year; Enterprises with qualified annual sales income below 200 million yuan (inclusive) shall be subsidized according to the R&D expenses of the current year plus 10% of the total deduction; The maximum annual subsidy for a single enterprise shall not exceed 6,543,800 yuan.