Specialized, special, new, small and medium-sized enterprises and high-tech enterprises are the two policies that enterprises are most concerned about. So, what is the difference between the two? Shenkexin briefly compiled a comparative analysis for reference.
1. Definition
Specializing in new small and medium-sized enterprises
Specialized and special new small and medium-sized enterprises refer to small and medium-sized enterprises whose main business and development focus conform to the national industrial policy and relevant requirements, with obvious specialization, refinement, specialization and novelty characteristics, strong innovation ability, fast development speed, high operating quality and good economic benefits.
high-tech enterprises
A high-tech enterprise refers to a resident enterprise that has been registered in China (excluding Hong Kong, Macao, and Taiwan) for more than one year within the "high-tech fields supported by the state" and continuously conducts research and development and transformation of technological achievements, forms the core independent intellectual property rights of the enterprise, and conducts business activities based on this.
2. Application Benefits
Specializing in new small and medium-sized enterprises
1. Financial support:
From 2021 to 2025, the central government will arrange a total of more than 10 billion yuan in reward and subsidy funds. Due to the immediacy of the policy, the subsidy policies of different districts in Shenzhen are slightly different. It is recognized as a specialized, special new "little giant", and the subsidy amount is between 1 million and 6 million yuan; it is recognized as a specialized, special and new small and medium-sized enterprise, and the subsidy is between 100,000 and 500,000 yuan.
2. Honor qualification:
Issuing special, special and new, "little giant" enterprise certificates.
3. Policy help:
The focus is on the difficulties encountered in the development of enterprises, which is "one enterprise, one policy" to help, such as special financial funds, tax incentives, enterprise intellectual property protection, technological innovation support, market development support, financing credit enhancement, etc.
4. Policy support:
Focus on support in financing services, technical services, innovation-driven, transformation and upgrading, and special training.
5. Enterprise talents:
There are special campus, social recruitment channels, and talent training discounts.
6. Enterprise promotion:
Improve corporate qualifications and honors, improve corporate brand and product promotion, etc.
7. Enterprise development:
In the later stage, there is a preference for enterprises in corporate financial services, to enhance the financing attractiveness of the enterprise in the financial market, and to obtain this honor (enterprises that can receive this honor represent the scope of application for companies with good growth, specialization, specialization, and new small and medium-sized enterprises). In the later stage, there are policy preferences in the application for corporate technical transformation projects and cultivation project funding.
8. Listed on the Beijing Stock Exchange, corporate financing.
high-tech enterprises
1. Tax incentives
Certified high-tech enterprises can enjoy a preferential tax rate of 15% (25% before certification). It is 10 points lower than the general corporate tax rate, which is equivalent to a 40% reduction on the basis of the original 25%.
2. Financial incentives
Certified high-tech enterprises are more likely to obtain scientific research funding support and financial allocations at the national, provincial, and municipal levels (the highest is one million). After the enterprise passes the national high-tech certification, the newly certified national high-tech will be given a subsidy of 100,000 to 350,000 yuan, and the re-examination enterprise will be given a subsidy of 50,000 to 300,000 yuan. The specific subsidy amount is subject to the actual subsidy amount in each region. For Shenzhen City, please refer to the following or click to view the detailed policies:
3. Financial support
The identification of high-tech enterprises is one of the necessary conditions for applying for relevant government funds at all levels. It is more convenient to declare various special funds and subsidies, and it is easy to obtain VC investment and loans from major banks.
4. Project support for high-tech enterprises' project research and development expenses plus deduction.
When the research and development expenses incurred by an enterprise for the development of new technologies, new products, and new processes do not form intangible assets and are included in the current profit and loss, on the basis of deduction in accordance with regulations, 50% of the research and development expenses will be deducted; if intangible assets are formed, 150% of the cost of intangible assets will be reimbursed.
5. Capital market
High-tech enterprise certification is a necessary condition for listing on the NEEQ. High-tech enterprises are more likely to win the favor of investors, which is very conducive to financing and listing.
6. Helpful in bidding
The identification of high-tech enterprises will effectively improve the management level of scientific and technological research and development of enterprises, attach importance to scientific and technological research and development, improve the core competitiveness of enterprises, provide powerful qualifications for enterprises in market competition, and greatly enhance the brand image of enterprises. Whether it is advertising or product bidding projects, it will be of great help.
7. Exemption and reduction of corporate income tax
The qualified technology transfer income of high-tech enterprises is exempted or reduced from corporate income tax. Within a tax year, the part of the technology transfer income of a resident enterprise that does not exceed 5 million yuan is exempt from corporate income tax; the part that exceeds 5 million yuan is halved.
8. Improvement of office address
High-tech enterprises can have priority in obtaining approval for office and industrial land, and many places can also use land for free.
9. Asset depreciation
Accelerated depreciation of fixed assets of high-tech enterprises. Fixed assets that allow accelerated depreciation include:
(1) Due to technological progress, fixed assets with relatively fast product replacement;
(2) Fixed assets that are in a state of strong vibration and high corrosion all the year round. If the method of shortening the depreciation period is adopted, the minimum depreciation period shall not be lower than the relevant regulations.
10. Brand promotion
High-tech enterprise is a rare national qualification certification for any enterprise, and it is an indispensable hard signboard for enterprises relying on science and technology. Its brand influence is second only to China's famous brand products, China's well-known trademarks, and national inspection-free products.
3. Differences in conditions
Recognition conditions for specialized, special and new small and medium-sized enterprises
Meeting the following four conditions at the same time is deemed to meet the qualification conditions:
(1) Engaged in specific market segments for more than 2 years.
(2) The total research and development expenses in the previous year were not less than 1 million yuan, and accounted for not less than 3% of the total operating income.
(3) The total operating income of the previous year was more than 10 million yuan, or the total operating income of the previous year was less than 10 million yuan, but the total amount of new equity financing (paid-in amount of qualified institutional investors) in the past two years reached more than 20 million yuan.
(4) The evaluation score reaches 60 points or above or meets one of the following conditions:
1. Have won provincial science and technology awards in the past three years, and ranked among the top three award-winning units; or have won national science and technology awards, and ranked among the top five award-winning units.
2. The average total R&D expenditure in the past two years is more than 10 million yuan.
3. The total amount of new equity financing (pay-in amount of qualified institutional investors) in the past two years is more than 60 million yuan.
4. In the past three years, it has entered the list of the top 500 enterprises in the "Maker China" SME Innovation and Entrepreneurship Competition.
high-tech enterprises
1. The enterprise must be registered and established for more than 1 year when applying for certification.
2. 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.
3. The technologies that play a core supporting role in the main products (services) of enterprises fall within the scope specified in the "High-tech Fields Supported by the State".
4. The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities of the enterprise shall not be less than 10% of the total number of employees of the enterprise that year.
5. The ratio of the total research and development expenses of the enterprise to the total sales revenue of the same period in the past three fiscal years (the actual operation period is less than three years is calculated according to the actual operation time, the same below) meets the following requirements:
(1) For enterprises with sales revenue less than 50 million yuan (inclusive) in the most recent year, the proportion shall not be less than 5%.
(2) For enterprises with sales revenue of 50 million to 200 million yuan (inclusive) in the most recent year, the proportion shall not be less than 4%.
(3) The proportion of enterprises with sales revenue of more than 200 million yuan in the most recent year shall not be less than 3%.
Among them, the total research and development expenses incurred by enterprises in China account for no less than 60% of the total research and development expenses.
6. In the past one year, the income from high-tech products (services) accounted for no less than 60% of the total income of the enterprise in the same period.
7. The evaluation of enterprise innovation capability should meet the corresponding requirements.
8. The enterprise has no major safety and quality accidents or serious environmental violations within one year before applying for certification.