Identification conditions

　　（1）Mainland enterprises registered for one year;

　　（2）The enterprise obtains the ownership of the intellectual property rights that play a core supporting role in the technology of its main products(services)through independent research and development,transfer,donation,merger and acquisition,etc;

　　（3）The technologies that play a core supporting role in the main products(services)of the enterprise fall within the scope specified in the state's key supported high and new technology fields;

　　（4）The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities in the total number of employees of the enterprise in that year shall not be less than 10%;

　　（5）The proportion of the total R&D expenses of the enterprise in the total sales revenue of the same period in the last three fiscal years(if the actual operating period is less than three years,it shall be calculated according to the actual operating time,the same below)meets the following requirements:

　　1.The proportion of enterprises with sales income of less than 50 million yuan(including)in the latest year shall not be less than 5%;

　　2.Enterprises with sales revenue of 50 million yuan to 200 million yuan(inclusive)in the latest year,accounting for no less than 4%;

　　3.The proportion of enterprises with sales income of more than 200 million yuan in the latest year shall not be less than 3%.

　　Among them,the proportion of the total R&D expenses incurred by enterprises in China to the total R&D expenses shall not be less than 60%;

　　（6）The proportion of the income from high-tech products(services)in the total income of the enterprise in the same period in the recent year shall not be less than 60%;

　　（7）The evaluation of enterprise innovation ability should meet the corresponding requirements;

　　（8）The enterprise did not have any major safety,major quality accidents or serious environmental violations within one year before applying for recognition.[1]

　　Preferential policy editor

　　National basis

　　1、Administrative measures for the recognition of high-tech enterprises(Ministry of science and technology,Ministry of Finance and State Administration of Taxation)

　　Preferential tax policies.

　　Article 9 after obtaining the qualification of a high-tech enterprise,an enterprise shall go through tax reduction and exemption procedures with the competent tax authorities in accordance with Article 4 of these measures.

　　2、Enterprise income tax law of the people's Republic of China

　　Article 28 the qualified small low profit enterprises shall be subject to enterprise income tax at a reduced rate of 20%.

　　For high-tech enterprises that need key support from the state,the enterprise income tax shall be levied at a reduced rate of 15%.

　　Article 30 the following expenditures of an enterprise may be deducted in the calculation of taxable income:

　　（1）Research and development expenses incurred in developing new technologies,products and processes;

　　3、Regulations for the implementation of the enterprise income tax law of the people's Republic of China

　　Article 93 the term"high and new technology enterprises that need key support from the state"as mentioned in Article 28,paragraph 2 of the enterprise income tax law refers to enterprises that have core independent intellectual property rights and meet the following conditions:

　　（1）The products(services)fall within the scope of the new and high technology fields supported by the state;

　　（2）The proportion of research and development expenses in sales revenue shall not be lower than the prescribed proportion;

　　（3）The proportion of the income from high-tech products(services)to the total income of the enterprise shall not be lower than the prescribed proportion;

　　（4）The proportion of scientific and technological personnel in the total number of employees of the enterprise shall not be lower than the prescribed proportion;

　　（5）Other conditions stipulated in the administrative measures for the recognition of high-tech enterprises.

　　If the R&D expenses of the technology-based small and medium-sized enterprises are not included in the current profits and losses as intangible assets,they can be added and deducted before tax according to 75%of the actual amount;That is,technology-based SMEs can deduct 175%of R&D expenses before tax to reduce tax payment.And high-tech enterprises are just within the scope of technology-based SMEs.(Note:this policy is applicable from January 1,2017 to December 31,2019)[2]

　　4、Law of the people's Republic of China on the administration of tax collection

　　Article 8 taxpayers and withholding agents shall have the right to obtain information from the tax authorities about the provisions of the state's tax laws and administrative regulations and about the tax payment procedures.

　　Taxpayers have the right to apply for tax reduction,exemption and refund according to law.

　　Article 33 taxpayers may apply in writing for tax reduction or exemption in accordance with the provisions of laws and administrative regulations.

　　5、Detailed rules for the implementation of the law of the people's Republic of China on the administration of tax collection

　　Article 43 taxpayers who are required by laws,administrative regulations or approved by the statutory examination and approval authority to reduce or exempt taxes shall go through the procedures for tax reduction or exemption with the competent tax authorities on the strength of relevant documents.When the tax reduction or exemption period expires,tax payment shall be resumed from the next day after the expiration.

　　Government measures editor

　　Supporting measures

　　High and new technology enterprises are the important foundation for the development of high and new technology industries,the new force for adjusting the industrial structure and improving the national competitiveness,and occupy a very important strategic position in the economic development of our country.For more than a decade,high-tech enterprises have been attached great importance by governments at all levels.The state and local governments have mainly adopted a variety of policy measures,such as tax relief,equity incentives,science and technology plans,project land,finance and insurance,export credit and so on,to encourage and support the development of high-tech enterprises.China has initially formed a good environment and a comprehensive policy system for fostering the development of high-tech enterprises.

　　Overall goal editing

　　The overall goal of formulating the new"identification measures"is to further enhance the comprehensive innovation ability of China's high-tech enterprises with independent research and development as the core,and promote the upgrading and development of high-tech industries under the strategic guidance of building an innovative country,through the policy guidance of encouraging innovation and the guiding function of the new tax system to optimize the industrial structure.The general idea is to further clarify the identification standards,standardize the operating procedures,reform the management system,strengthen policy coordination,do a good job in the identification and management of high-tech enterprises,and truly implement the preferential policies.

　　R&D innovation editor

　　R&D and innovation capability of enterprises

　　The new"identification measures"have clear provisions on key identification indicators and measurement bases such as R&D and innovation capabilities.As we all know,there is a big shortcoming in the original identification methods of high-tech enterprises,that is,there is no measurement basis for the key identification indicators.In particular,there has been no evaluation standard and cost collection standard for research and development activities,resulting in a lack of unified and measurable standards in actual operation.In order to solve this problem,the new method has determined the definition standard and cost collection standard of enterprise R&D activities after a lot of research,drawing on international experience(OECD,the United States and South Korea)and combining with China's reality.At the same time,the corresponding indicators such as scientific and technological personnel,research and development personnel,independent intellectual property rights,and the transformation ability of scientific and technological achievements were also clearly explained.The new identification measures clarify the measurement basis of key identification indicators such as research and development,standardize and unify the identification standards,and avoid the randomness of the identification work.

　　Management method editor

　　Article 1 These measures are formulated in accordance with the enterprise income tax law of the people's Republic of China(hereinafter referred to as the enterprise income tax law)and the implementation regulations of the enterprise income tax law of the people's Republic of China(hereinafter referred to as the implementation regulations)for the purpose of supporting and encouraging the development of high-tech enterprises.

　　Article 2 the term"high and new technology enterprises"as mentioned in these Measures refers to resident enterprises that have been 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,forming core independent intellectual property rights of enterprises,and carrying out business activities on this basis within the high and new technology fields supported by the state(see Annex).

　　Article 3 the identification and management of high-tech enterprises shall follow the principles of highlighting the main body of enterprises,encouraging technological innovation,implementing dynamic management,and adhering to fairness and justice.

　　Article 4 high tech enterprises identified in accordance with these measures may apply for preferential tax policies in accordance with the enterprise income tax law and its implementing regulations,the law of the people's Republic of China on the administration of tax collection(hereinafter referred to as the"tax collection law")and the detailed rules for the implementation of the law of the people's Republic of China on the administration of tax collection(hereinafter referred to as the"Implementing Rules")and other relevant provisions.

　　Article 5 the Ministry of science and technology,the Ministry of Finance and the State Administration of Taxation shall be responsible for the guidance,management and supervision of the identification of national high-tech enterprises.[1]

　　Scoring standard editing

　　1.Core independent intellectual property rights(30 points)

　　Inspect the quality and quantity of intellectual property owned by enterprises.[description]

　　1.The technical experts shall evaluate whether the intellectual property declared by the enterprise meets the requirements of the identification measures and the work guidelines by combining qualitative and quantitative evaluation.

　　2.Patents for invention(including national defense patents),new plant varieties,national crop varieties,national new drugs,national first-class protected varieties of traditional Chinese medicine,and exclusive rights of integrated circuit layout design shall be evaluated according to class I;Utility model patents,design patents,software copyrights,etc.(excluding trademarks)shall be evaluated according to class II.Intellectual property evaluated according to class II shall only be used once when applying for high-tech enterprises.

　　3.In the application for high-tech enterprises and the duration of the qualification of high-tech enterprises,if there are multiple owners of intellectual property,only one owner can use it in the application.

　　4.The validity of the patent at the time of application for recognition shall be subject to the fact that the enterprise obtains the authorization certificate or authorization notice before application for recognition and can provide the payment receipt.

　　5.Enterprises without core independent intellectual property rights cannot be identified as high-tech enterprises

　　6.The enterprise's participation in the preparation of national standards,industrial standards,testing methods and technical specifications(this item is an additional sub item,and the total score of"intellectual property"shall not exceed 30 points.Relevant standards,methods and specifications must be certified and recognized by relevant national departments.)

　　2.Scientific and technological achievements transformation ability(30 points)

　　The average annual number of scientific and technological achievements transformed in the last three years needs to be more than six to get 30 points.

　　(1)Only one application for the same scientific and technological achievement(patent,copyright,technology use license,registered software copyright,integrated circuit layout design)at home and abroad is recorded.

　　(2)The purchase or sale of technical achievements shall be subject to the formal technical contract.

　　(3)Technical know-how can be included in this evaluation,but the less valuable ones are not included.Evaluate the value of technical know-how from the improvement performance of products or processes(enterprises may not disclose specific contents).

　　(4)The judgment basis for the transformation of technological achievements is that enterprises form products,services,samples,prototypes,etc.with technological achievements.

　　3.Organization and management level of research and development(20 points)

　　The technical experts will give a comprehensive score according to the overall situation of the enterprise's research and development and technological innovation organization and management,in combination with the following evaluations.

　　(1)Formulated the organization and management system of enterprise research and development,established the R&D input accounting system,and compiled the R&D expense auxiliary account;(≤6 points)

　　(2)It has set up internal scientific and technological research and development institutions with corresponding scientific research conditions,and carried out various forms of industry university research cooperation with domestic and foreign research and development institutions;(≤6 points)

　　(3)The organization,implementation and incentive and reward system for the transformation of scientific and technological achievements have been established,and an open innovation and entrepreneurship platform has been established;(≤4 points)

　　(4)It has established the training and further study of scientific and technological personnel,the training of staff skills,the introduction of excellent talents,and the talent performance evaluation and reward system.(≤4 points)

　　4.Growth index:20 points

　　Financial experts select indicators such as the growth rate of net assets and sales revenue to evaluate the growth of enterprises.If the actual operating period of an enterprise is less than three years,it shall be calculated according to the actual operating time.

　　The calculation method is as follows:

　　Growth rate of net assets=1/2(net assets at the end of the second year÷net assets at the end of the first year+net assets at the end of the third year÷net assets at the end of the second year)-1

　　Growth rate of sales revenue=1/2(sales revenue of the second year÷sales revenue of the first year+sales revenue of the third year÷sales revenue of the second year)-1

　　Note:net assets and sales increase year by year to reach a maximum of 20 points