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National high-tech enterprise identification
What is 1. National High-tech Enterprise?
A national high-tech enterprise refers to a resident enterprise registered in China (excluding Hong Kong, Macao and Taiwan) for more than one year by continuously carrying out research and development and transformation of technological achievements within the "High-tech Fields Supported by the State", forming the core independent intellectual property rights of the enterprise, and carrying out business activities on this basis. High-tech fields supported by the state: electronic information technology, biological and new medical technology, aerospace technology, new material technology, high-tech service industry, new energy and energy-saving technology, resource and environmental technology, and high-tech transformation of traditional industries.
2. apply for preferential subsidy policies for national high-tech enterprises
According to the the People's Republic of China Enterprise income tax Law, the regulations on the implementation of the the People's Republic of China Enterprise income tax Law, and the policies and measures issued by Shenzhen in 2008 to promote the development of high-tech industries, the preferential measures available to national high-tech enterprises (registered in Shenzhen) identified in accordance with the measures for the Administration of the Identification of High-tech Enterprises and the guidelines for the Administration of the Identification of High-tech Enterprises are as follows:
1. Tax benefits
(1) Preferential income tax rate.
(2) The newly established national high-tech enterprise income tax to achieve two exemptions and three halves.
(3) Research and development expenses plus deduction.
(4) Eligible income from technology transfer shall be exempted or reduced from enterprise income tax.
(5) Accelerated depreciation of fixed assets of high-tech enterprises.
(6) Investment credit.
(2) Financial support
(1) Within 2 years after enjoying the national preferential income tax policy of "two exemptions and three halves", the newly established high-tech enterprises shall be subsidized for research and development according to 50% of Shenzhen's local financial resources formed by their payment of enterprise income tax; those who fail to enjoy the national preferential income tax policy of "two exemptions and three halves" shall be subsidized for research and development according to 50% of Shenzhen's local financial resources formed by their payment of enterprise income tax within 2 years.
(2) The recognized national high-tech enterprises can use the value-added tax of the previous year as the base, and the newly-added value-added tax of 50% of the financial resources of Shenzhen landlords will be funded by the municipal finance within 3 years; the purchase of new production and operation houses shall be subject to deed tax, and the municipal finance shall provide research and development funding; the newly-built or purchased production and operation real estate shall be paid within 2 years after enjoying the national property tax preferential period, funding for research and development by the municipal finance.
(3) Increase the city's investment in science and technology research and development funds and special funds for major high-tech projects. Since 2009, for three consecutive years, an annual increase of 0.3 billion yuan has been added to carry out a number of research and development projects and application demonstrations of major public welfare technologies, industrial cutting-edge technologies, and key technologies.
(4) High-tech enterprises that enter the high-tech zone's share agency system for share quotation transfer shall be subsidized by a maximum of 1.8 million yuan.
3. Financial support
(1) Banks set aside a certain amount of loan indicators from the total amount of credit each year as special credit funds for science and technology development, and give preferential interest rates.
(2) Allocate 20% of the total amount of bonds issued each year to high-tech enterprises that meet the issuance conditions.
(3) Priority is given to approving the listing of shares of joint-stock high-tech enterprises that meet the listing conditions.
4. Land and real estate
(1) From 2008 to 2020, 5 million -6 million square meters of innovative industrial housing will be built to support the development of high-tech industries.
(2) In the annual new industrial land, the proportion of high-tech industrial land shall not be less than 60%.
Conditions for the Identification of National High-tech Enterprises in 3.
(I) enterprises registered in China (excluding Hong Kong, Macao and Taiwan) for more than one year have independent intellectual property rights for the core technologies of their main products (services) through independent research and development, transfer, donation, merger and acquisition, or through exclusive licensing for more than five years;
(II) products (services) fall within the scope of the High and New Technology Fields Supported by the State;
(III) scientific and technical personnel with a college Junior College or above account for more than 30% of the total number of employees of the enterprise that year, of which R & D personnel account for more than 10% of the total number of employees of the enterprise that year;
(IV) enterprises have continuously carried out research and development activities in order to acquire new knowledge of science and technology (excluding humanities and social sciences), creatively apply new knowledge of science and technology, or substantially improve technology and products (services), and the proportion of total research and development expenses to total sales revenue in the past three fiscal years meets the following requirements:
1. Enterprises with sales revenue less than 50 million yuan in the latest year, the proportion is not less than 6%;
2. The proportion of enterprises with sales revenue ranging from 50 million yuan to 200 million yuan in the latest year is not less than 4%;
3. The proportion of enterprises with sales revenue above 200 million yuan in the latest year is not 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. If the enterprise has been incorporated for less than three years, it shall be calculated on the basis of the actual number of years of operation;
The income of (V) high-tech products (services) accounted for more than 60% of the total income of the enterprise in that year; the management level of research and development organization of (VI) enterprises, the transformation ability of scientific and technological achievements, the number of independent intellectual property rights, sales and total asset growth and other indicators meet the requirements of the guidelines for the identification and management of high-tech enterprises (to be formulated separately).
The (VII) enterprise income tax payment method is the audit collection, rather than the approved collection enterprise.
Procedures for the Identification of 4. High-tech Enterprises
Self-evaluation and application of (I) enterprises
(II) submit the following application materials
(III) compliance review
The accreditation institution shall establish an expert database for the accreditation and evaluation of high-tech enterprises; according to the application materials of the enterprises, the experts in the expert database shall be selected to examine the declared enterprises and put forward the accreditation opinions.
(IV) identification, publicity and filing
The accreditation body recognizes the enterprise. The identified high-tech enterprises shall be publicized on the "high-tech enterprise identification management work network" for 15 working days. If there is no objection, it shall be submitted to the office of the leading group for the record, and the identification results shall be announced on the "high-tech enterprise identification management work network", and a uniformly printed "high-tech enterprise certificate" shall be issued to the enterprise ".
The qualification of a high-tech enterprise shall take effect from the date of issuance of the certificate and shall be valid for three years.