High-tech enterprises are recognized and declared as one of the current popular tax preferential policies, attracting thousands of enterprises to declare every year. Huaxia Tyco ( techchn.cn ) fingertip declaration as a professional policy service platform, the editor brings preferential policies and certification requirements for high-tech enterprises, hoping to help.
1. Preferential policies for high-tech enterprises
1. Preferential policies for high-tech enterprises enjoy tax reduction and exemption policies
High-tech enterprise income tax is reduced and exempted by 40% (regular enterprises pay 1 million, high-tech enterprises only need to pay 600,000 ), and the R&D fee will be tax-free again.
2. Preferential policies for high-tech enterprises enjoy financial subsidies
This policy is for the state to help companies better perform product research and development, but it is limited to high-tech companies, so it is a good policy for all high-tech companies. However , there are certain differences in the subsidy funds ( 2 million) of newly recognized high-tech enterprises in various regions , so I will not introduce the specific subsidy amount here.
3. Preferential policies for high-tech enterprises enjoy priority listing policies
High-tech enterprises can attract policy and financial support, promote the development of enterprise industrialization, and promote the financing and listing of enterprises.
4. Preferential policies for high-tech enterprises enjoy resource support
High-tech enterprises can enjoy various supporting policies including but not limited to land, electricity, pollution discharge, energy saving, scientific research funds, equity incentives, science and technology plans, project land, financial insurance, and export credit.
5. Preferential policies for high-tech enterprises enhance brand image
High-tech enterprises can highlight the advantages of product highlights, improve corporate brand awareness, high-tech certificates have high gold content, more trust from customers, and faster brand development.
1. Requirements for the recognition of high-tech enterprises
1. The company must be registered for more than one year when applying for accreditation
The term “more than one year” here means that the establishment time of the enterprise exceeds 365 calendar days. This condition is not a problem for companies that have been established for more than one year. It is mainly for new companies that have just been established. It is necessary to verify whether they have been established for more than 365 calendar days when applying for certification .
2. Recognition of high-tech enterprises
( 1 ) Fields: electronic information, biology and new medicine, aerospace, new materials, high-tech services, new energy and energy conservation, resources and environment, advanced manufacturing and automation.
( 2 ) New changes: In recent years, more and more companies have pursued diversified development and the integration of industries and industries. The main products of companies will change over time and diversified development. Therefore, when companies have multiple main products (Service) When multiple technical fields are involved, the correct selection of the appropriate field becomes a technical task, which requires a comprehensive analysis of the company’s main business, technology, products, and intellectual property rights.
( 3 ) How to choose:
①Determined according to the main products (services) sold by the company
The categories of products (services) sold by companies may be diversified and complicated. We can choose the field of products (services) that are supported by intellectual property rights and have revenues of more than 50% as the PS field for high-level applications , and then the RD field, company registration information, The field selection of the main situation table of the enterprise can be consistent with the PS field.
②Take the core technology of intellectual property as a high-tech field
Classify the authorized intellectual property rights of the enterprise, find out which intellectual property rights play a core supporting role for high-tech products (services), and then check the content of the intellectual property application documents to find out that the intellectual property rights are based on existing technologies and their innovations What is the point, and then determine the technical field to which it belongs through the innovation point of the core intellectual property.
3. Requirements for the identification of high-tech enterprises-intellectual property
Through independent research and development, transfer, donation, mergers and acquisitions, the enterprise obtains the intellectual property rights for its main products ( services ) to play a core supporting role in technology.
( 1 ) The origin of intellectual property rights: Including independent research and development, transfer, donation, mergers and acquisitions, etc., compared with the previous, the exclusive license method has been cancelled for more than 5 years. If the enterprise obtains it through transfer, donation, merger, etc., the enterprise also needs to provide corresponding certification materials.
( 2 ) Intellectual property rights should be closely related to the R&D, testing and industrialization technology of the company's main products (services).
( 3 ) The owner of the intellectual property rights: it should be the declaring enterprise. When there are multiple owners of the intellectual property rights, only one owner can apply for use. When transferring the intellectual property rights, the enterprise must verify whether the patent has been used. Declare high prices in other companies.
( 4 ) Types of intellectual property rights
①Class I: invention patents (including national defense patents), new plant varieties, national crop varieties, national new medicines, national first-level traditional Chinese medicine protected varieties, exclusive rights to integrated circuit layout designs
②Class II: utility model patents, design patents, software copyrights (excluding trademarks)
③Key points: At least 5 pieces of Class II intellectual property rights, and at least 1 piece of Class I intellectual property rights .
4. Requirements for the recognition of high-tech enterprises-scientific and technical personnel
The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities of the company to the total number of employees of the company for the year is not less than 10%
prompt:
( 1 ) Scientific and technical personnel not only refer to direct R&D personnel, but also include personnel who specialize in the management of the above-mentioned activities and provide direct technical services, and those who have accumulated actual working hours of more than 183 days, including in-service, part-time and temporary hired personnel.
( 2 ) Incumbents can be identified by whether the enterprise has signed a labor contract or paid social security. However, due to the possibility of forgery and other violations of the labor contract, the social security statement will be the main basis for the competent authority to verify the personnel's situation. Therefore, please friends from all enterprises in accordance with the law Pay social security for employees.
5. Requirements for the identification of high-tech enterprises-income from high-tech products
The proportion of revenue from high-tech products (services) in the total revenue for the same period in the past year meets the requirements:
( 1 ) The income from high-tech products ( services ) accounts for no less than 60% of the total income .
( 2 ) The technologies that play a core supporting role in obtaining the above-mentioned income of the enterprise should fall within the scope of the "High-tech Fields Supported by the State".
( 3 ) Some enterprises engaged in high-tech services have not registered their technical service income in the technology market due to the lack of original management, or the actual income of the registered contract is less than 60% of the total income . With the further improvement of the high-tech certification work, the registration of the contract of technical service income will become a prerequisite for the national high-tech enterprise certification and declaration.
( 3 ) Total revenue = total revenue -non-taxable revenue. Total revenue and non-taxable revenue are calculated in accordance with the "Enterprise Income Tax Law of the People's Republic of China" and the "Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China".
6. Requirements for the identification of high-tech enterprises-the proportion of R&D investment
The proportion of the total R&D expenses of an enterprise in the past three fiscal years (calculated based on the actual operating time if the actual operating period is less than three years, the same below) to the total sales revenue of the same period meets the following requirements:
( 1 ) Sales income = main business income + other business income. The main business income and other business income are calculated in accordance with the caliber of the annual corporate income tax return.
( 2 ) The scope of collection of research and development expenses
( 3 ) R&D projects must conform to the definition of corporate R&D activities in the work guidelines, and possess a certain degree of innovation and creativity ( project appraisal, government approval of science and technology plans, industry-university-research cooperation, related intellectual property applications, etc. ) .
( 4 ) The structure of R&D expenses is reasonable, and the R&D auxiliary accounts or special accounts are standardized and reasonable. They are disclosed in the annual audit report and final settlement report, and the disclosed data are consistent.