According to statistics, there are 330,000 high-tech enterprises nationwide within the period of validity. In order to help enterprises prepare in advance and better carry out the declaration of high-tech enterprises in 2023, Shenkexin compiled a list of precautions and work that can be done now, come and have a look!
Focus
(1) "Rationalization" of the collection of R&D expenses
Scope of collection of research and development expenses:
Personnel costs, direct input costs, depreciation costs and long-term deferred costs, amortization costs of intangible assets, design costs, equipment commissioning costs and test costs, commissioned external research and development costs (according to 80% of the actual amount incurred) and other costs directly related to research and development activities other than the above costs.
suggestion
(1) Maintaining R&D projects: In the course of daily operations, enterprises should regularly confirm the approval of R&D projects in accordance with relevant organizational management systems, promote the implementation and acceptance of R&D projects, and do a good job in sorting out and maintaining the technical, documentation, financial and other materials of R&D projects.
(2) Reasonable collection of expenses: In the course of daily operations, enterprises should strictly follow the requirements for the scope of collection of R&D expenses, reasonably and effectively collect R&D expenses, and do a good job in related work such as auxiliary accounts for R&D expenses.
(3) Emphasis on super deduction: Enterprises should carry out the super deduction of research and development expenses at the same time when they conduct final settlement in the first half of each year.
(2) "Pre-deployment" of intellectual property rights layout
Intellectual property requirements:
Enterprises obtain the ownership of intellectual property rights that play a core technical support role for their main products (services) through independent research and development, transfer, donation, mergers and acquisitions, etc.;
In the detailed rules for the evaluation of enterprise innovation capabilities, the score of intellectual property rights is 30 points, which are mainly scored from four aspects: the advanced degree of intellectual property technology, the core supporting role of main products (services) in technology, quantity and acquisition methods.
suggestion
(1) Plan the layout in advance: before the establishment of the project, the enterprise should make a plan for the layout of the relevant intellectual property rights, and during the implementation process, it should continue to promote the application of intellectual property rights according to the actual implementation progress.
(2) Emphasis on correlation: The applied intellectual property rights should be related to R&D projects and high-tech products in terms of name and content, and fully reflect the core technical points.
(3) "Normalization" of the transformation of scientific and technological achievements
Related definitions of scientific and technological achievements:
In the detailed rules for the evaluation of enterprise innovation capabilities, the score for the transformation of scientific and technological achievements is 30 points.
Scientific and technological achievements refer to achievements of practical value (patents, copyrights, layout designs of integrated circuits, etc.) produced through scientific research and technological development. The transformation of scientific and technological achievements refers to the follow-up experiment, development, application and promotion of scientific and technological achievements in order to improve the productivity level until the formation of new products, new processes, new materials, and the development of new industries.
The forms of transformation of scientific and technological achievements include: self-investment and implementation of transformation; transfer of such technological achievements to others; permitting others to use such scientific and technological achievements; using such scientific and technological achievements as a condition of cooperation to jointly implement transformation with others; using such scientific and technological achievements as price for investment, conversion of shares or capital contribution ratios; and other methods determined through negotiation.
suggestion
(1) Follow-up transformation nodes: The management of the enterprise should pay attention to follow-up at each time point of the transformation of achievements, and suggest that enterprises promote the transformation of scientific and technological achievements on a regular basis. Apply for 5 or more intellectual property rights each year as scientific and technological achievements. At the same time, relevant achievements should reflect the relationship with R&D projects, high-tech products, as well as technological innovation and advancement.
(2) Demonstration of transformation effects: The transformation of scientific and technological achievements should reflect relevant effects. Therefore, for products (services) formed after the transformation of scientific and technological achievements, third-party evaluation materials such as test reports, novelty search reports, and user usage reports should be prepared simultaneously as supporting materials for transformation effects.
(4) "Standardization" of the organizational management system
Organizational management requirements:
In the detailed rules for the evaluation of enterprise innovation capabilities, the score of research and development organization management level is 20 points. The main evaluation contents are: (1) Established the organization and management system of enterprise research and development, established the R & D investment accounting system, and compiled the auxiliary account of R & D expenses; Training, introduction of outstanding talents, and talent performance evaluation and reward system.
suggestion
(1) Conform to its own situation: Enterprises should formulate management systems that conform to their own characteristics and existing conditions based on key points such as the existing organizational structure, development stage, and current development level.
(2) Continuous update and iteration: With the continuous development of the enterprise, the organizational management system should be revised and updated according to the actual situation, especially when there are major changes in the scale of the enterprise, project budget, financial management, etc., it should be reflected in the organizational management system documents.
(3) Consistent management and implementation: while paying attention to the establishment of organizational management systems, enterprises should also do a good job in the process management of system implementation. The system formulation and implementation content should be consistent, and the R&D investment accounting system, R&D expense auxiliary account, training and training, performance evaluation and rewards, etc. should be implemented in practice, and at the same time, the daily implementation process data should be archived.
(5) "Standardization" of enterprise growth self-assessment
Growth evaluation:
In the detailed rules for the evaluation of enterprise innovation capabilities, the enterprise growth score is 20 points, which mainly evaluates the growth rate of the enterprise's net assets and sales revenue.
suggestion
(1) Positioning of enterprise self-assessment: Enterprise growth evaluation belongs to the evaluation system of "hard indicators". For enterprises with low growth scores, it is especially necessary to prepare for the other three items in the evaluation of enterprise innovation capabilities (intellectual property rights, transformation capabilities of scientific and technological achievements, and R&D organization management level) to increase points.
(2) Pay attention to preliminary planning: during the development process, enterprises should pay attention to the sales revenue and net assets of the first three years of declaration of high-level enterprises (the operating period is less than three years according to the actual operating time planning).
work now
(1) Accurate collection of research and development expenses
(1) Collect expenses in advance: According to the application conditions of high-tech enterprises, the ratio of research and development expenses to sales revenue should meet the specified requirements, determine the establishment of R&D projects for the three years before the declaration of high-tech enterprises, do a good job in the collection of auxiliary accounts for R&D expenses, avoid unreasonable collection of expenses, question the authenticity of R&D expenses, and affect the results of declarations for high-tech enterprises, and simultaneously complete the work of additional deduction of R & D expenses .
(2) Layout of R&D expense items: Based on the industry field of the enterprise, rationalize the allocation of R&D expense items. For example, for software companies, the proportion of personnel labor costs is more than 60%, the proportion of direct input costs is less than 20%, and the proportion of other expenses is less than 10%.
(2) Accurate layout of intellectual property rights
(1) Pay attention to the application time: the intellectual property application time must be scalable. If all the intellectual property applications of an enterprise are in the same time period, it will be questioned as a temporary package, and there will be a risk of not being recognized or having a very low score.
(2) Pay attention to the acquisition time: the acquisition time of intellectual property rights is mainly based on the three years before the declaration of high-level enterprises. In order to strictly control the acquisition time of enterprise intellectual property rights within the required time, enterprises need to make a good number of intellectual property rights and time planning and layout every year. Now it is necessary to follow up in time to control the progress of all intellectual property applications for that year, and complete all intellectual property authorization and certification work before the end of the year. If the number of intellectual property rights is insufficient, the intellectual property rights issued in the previous three years can be obtained by way of transfer or gift before the end of the year.
(3) Do a good job in the transformation of scientific and technological achievements
(1) Pay attention to the time of transformation: It is recommended that enterprises promote the transformation of scientific and technological achievements on a regular basis, apply for 5 or more intellectual property rights each year as scientific and technological achievements obtained, and pay attention to the time of transformation within the first three years of the high-tech application .
(2) Strengthen the relevance of the transformation of scientific and technological achievements: follow-up experiments, development, application, and promotion of scientific and technological achievements until the formation of new products, new processes, new materials, and the development of new industries. The scientific and technological achievements, such as sales contracts and sales invoices, need to maintain the relevance of the names of scientific and technological achievements .
(3) Demonstrate the transformation effect: The transformation of scientific and technological achievements should reflect the relevant effects. Therefore, for the products (services) formed after the transformation of scientific and technological achievements, third-party evaluation materials such as test reports, novelty search reports, and user usage reports should be prepared simultaneously as transformation effect supporting materials to support the transformation of scientific and technological achievements. At the same time, it is best to pay attention to the time for materials within the first three years of high - tech declaration .
(4) Improving the level of scientific research
In order to improve the level of enterprise science and technology research and development institutions and scientific research conditions, it is necessary to carry out various forms of industry-university-research cooperation with domestic and foreign research and development institutions. The signing time of the industry-university-research agreement must be signed within the past three years , which is a bonus item for high-level enterprise declaration, but the score signed in the year of declaration is low or even not recognized, and record certificates of industry-university-research cooperation (such as invoices and vouchers for project expenditures, etc.) must be provided.
(5) Determining personnel
The total number of high-level enterprises applying for the previous year needs to be at least 10 or more. Therefore, it is necessary to increase the number of employees before the end of the year, and pay social security as required to prepare for the provision of corresponding supporting materials in the later stage. The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities in the enterprise shall not be less than 10% of the total number of employees of the enterprise in the year, and the preparations for R&D personnel with a college degree or above and a major in engineering should be done well in advance.
(6) Improve financial growth
In the development process, enterprises should pay attention to the sales revenue and net assets of the first three years of reporting high-level enterprises (the operating period is less than three years according to the actual operating time plan). The specific scoring criteria are as follows. Through independent evaluation, it is found that the sales revenue and net asset growth of the previous two years are not good. Enterprises need to promote the growth of sales revenue and net assets in a reasonable way before the end of the year to improve the financial growth score of high-level enterprises.
(7) Obtaining high bonus points
Obtain the intellectual property rights standard implementation certification before declaring a high-level enterprise, double-soft enterprise certification, lead or participate in the formulation of industry standards, etc. can get extra points for high-level enterprise declaration.
We sorted out the high-level enterprises in 2023 that need to focus on the "rationalization" of the collection of R&D expenses, the "pre-positioning" of intellectual property rights layout, the "normalization" of the transformation of scientific and technological achievements, the "standardization" of organizational management systems, and the "standardization" of corporate growth self-evaluation. We hope these contents will be helpful to you.