(1) identification of high and new technology enterprises
National high-tech enterprises confirm:
State high-tech enterprises, also known as state-level high-tech enterprises, according to the Regulations for the Identification and Management of High-tech Enterprises, state high-tech enterprises refer to the continuous research and development and transformation of technological achievements within the State Key Supported High-tech Areas, thus forming the core independent intellectual property rights of enterprises. Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) for more than one year are required to carry out business activities on a basic basis.
The advantages of successful declaration of national high and new technology enterprises
1, corporate income tax relief to 15%
2, income tax "two exemption three halves"
3. Deduction of R & D expenses.
4. Funding for national or local projects is preferred.
5. Positive image of publicity and reporting.
6, brand value
7. Get government financial reward.
High tech fields supported by the state:
I. electronic information
Two. Biology and new medicine
Four. New materials
Five, high-tech services
Six. New energy and energy saving
Seven, resources and environment
Eight, advanced manufacturing and automation
Applicants for national high-tech enterprises need to meet the following requirements:
(1) when an enterprise applies for confirmation, it must be registered for more than one year.
(2) Enterprises acquire the ownership of intellectual property rights that play a key technical supporting role in their main products (services) through independent research and development, transfer, donation, merger and acquisition;
(3) The technology that plays a core supporting role in the main products (services) of an enterprise falls within the scope stipulated in the "State Key Supported Hi-tech Fields"
(4) The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities to the total number of employees of the enterprise in the current year shall not be less than 10%;
(5) The ratio of the total R&D expenditure to the total sales revenue of the enterprise in the past three financial years (less than three years of actual operation, the same below) meets the following requirements:
1. the proportion of sales income less than 50 million yuan (inclusive) in the recent year is not less than 5%.
2. the proportion of sales revenue from 50 million yuan to 200 million yuan (inclusive) in the recent year is not less than 4%.
3. the proportion of sales revenue of more than 200 million yuan in recent years is not less than 3%.
Among them, the total R&D expenditure incurred by enterprises in China is not less than 60% of the total R&D expenditure.
(6) In the past year, the proportion of high-tech products (services) income to total enterprise income in the same period shall not be less than 60%;
(7) the evaluation of enterprise's innovation capability should meet the corresponding requirements.
(8) No major safety or quality accidents or serious environmental violations occurred within one year prior to the application for determination by the enterprise.
(2) hi-tech enterprises are in storage.
Cultivation of warehousing conditions
Our province is now developing high tech enterprises to cultivate reserve banks. For new warehouse-entering enterprises, reward subsidies of not less than 100,000 yuan and not more than 5,000,000 yuan will be given according to their operating conditions in the current year, and financial reward subsidies will be given according to their R&D, transformation and operating conditions in an appropriate proportion every year after storage, and reward subsidies will be used to carry out technological innovation activities and related activities required by state high-tech enterprises. Matter.
The conditions of declaration are as follows:
Hi tech enterprises, which are not valid, meet the following requirements:
1, the main business or product of the enterprise belongs to the "high tech field supported by the state".
2, business registration for more than one year, with an independent legal personality;
3. In the past three years, the enterprise has owned its own intellectual property rights to the core technology of its main products (services) through independent research and development, transfer, donation, merger and acquisition.
4. Scientific and technological personnel with college degree or above account for more than 15% of the total number of employees in the enterprise, among which R&D personnel account for more than 5% of the total number of employees in the enterprise.
5. The proportion of the total R&D expenditure to the total sales revenue in the past two fiscal years is not less than 3%; Among them, the proportion of the total R&D expenditure incurred by the enterprises in Guangdong Province to the total R&D expenditure is not less than 60%; if the enterprises have been registered for less than two years, it shall be calculated according to the actual operating years.
6, the income of high-tech products (services) accounts for more than 40% of the total annual income of enterprises.
7. There is a certain level of research and development organization and management and standardized financial management. Research and development fee subsidiary accounting account or special account has been set up.
8, enterprise assets growth and sales growth indicators are good.
(3) identification of high-tech products
I. conditions for declaration:
(1) Any enterprise registered within the territory of Guangdong Province with the status of an independent legal person and whose products meet the requirements of the following documents may declare. (the following documents can be downloaded at the Guangdong high tech Enterprise Association website: http://www.gdhte.cn/)
1. the high tech field supported by the state key (Annex 172 of the National Bureau of fire )
2. catalogue of China's high and new technology products (2006)
3. list of China's high and new technology products export (2006)
4. catalogue of technologies and products to encourage imports (2014 Edition).
(2) The declared products shall be certified by the state authorized department or by the market inspection and approval of the new products.
(3) The intellectual property rights of the products have clear ownership, mature technology, great market potential, better economic, social and environmental benefits, and meet the requirements of sustainable development.
(four) products and their production processes should meet the requirements of the state's industrial policies, safety and environmental protection.
2. In 2015, high-tech products will only be accepted in one batch. The Municipal Science and technology bureaus at or above the local level and the relevant responsible units shall do a good job in organizing and declaring the enterprises within their jurisdiction. The attachment lists the contact person for each high-tech product declaration above prefecture level (Annex 4). The Shenzhen declaration enterprise can directly contact the staff of Guangdong High-tech Enterprise Association.
3. The declaration of high-tech products in Guangdong Province in 2015 will be carried out by means of "paper materials + electronic documents".
Four, paper materials
The paper materials provided include:
1. application form for the identification of new and high technology products in Guangdong province
2. Business License of Enterprise Legal Person or Registration Certificate of Enterprise Legal Person (duplicate copy).
3. Reflecting that the products declared by the enterprises conform to the provisions of the State Key Supported Hi-tech Fields (Annex 172 of State Science and Technology Initiative 2008); China Hi-tech Products Catalogue (2006); China Hi-tech Products Export Catalogue (2006); and Catalogue of Encouraging Import Technology and Products (2014 edition) The 200-300 word description of the scope of the field.
4. Material reflecting intellectual property rights: patent certificate, computer software copyright registration certificate, new drug certificate, plant new variety registration certificate, patent transfer contract certificate, patent license certificate and other related materials.
5. Evidence materials reflecting the products: inspection report or sales invoice authorized by the government department (user use report, product export contract), etc.
6. If the product and its production process have a great impact on the environment, it is necessary to provide the pollutant discharge license issued by the environmental protection department within the valid period, the technical report of environmental protection verification on the market or the report of qualified environmental testing or relevant documents issued by the third party.
7. Forecast and analysis report of product market prospects: from the aspects of product technology level, product market share analysis, economic benefits, social and environmental benefits, in line with sustainable development, etc.
8. materials reflecting the technological level of products: scientific and technological achievements appraisal certificate and product award certificate.
9. reflect the management of enterprises: quality system certification must provide quality system certification.
10. enterprise's annual balance sheet, annual profit and loss statement and annual cash flow statement.
11. reflects the innovation capability of enterprises: enterprises undertake certificates of government science and technology projects.
12. other supporting materials
Among them, 2-5 are the supporting materials that must be provided; 6-12 accessory materials are provided by enterprises according to actual conditions.
Each product paper material should be independently glued into a book and marked on the cover with the words "product name", "declaration unit name", "local city where the enterprise is located", "declaration technology field" ("high and new technology field supported by the state key").
(4) deduction of R & D expenses
Not applicable to industries and activities before deducting policies before tax.
(1) from January 1, 2016 onwards, the following industries do not apply the pre Tax Deduction Policy:
(1) tobacco manufacturing industry.
2. Accommodation and catering industry.
Wholesale and retail businesses.
Fourth, the real estate industry.
Leasing and business services.
Other industries specified by the Ministry of Finance and the State Administration of taxation.
(2) from January 1, 2016 onwards, the following activities do not apply to the pre tax deduction policy.
(1) routine upgrading of enterprise products (services).
(2) The direct application of a scientific research achievement, such as the direct adoption of open new processes, materials, devices, products, services or knowledge.
Third, enterprises provide technical support activities for customers after commercialization.
(4) repeat or simply change existing products, services, technologies, materials or processes.
Market research, efficiency investigation or management research.
(6) as an industrial (service) process or routine quality control, test analysis, maintenance and repair.
Research in Social Sciences, arts, or humanities.
(5) innovation fund for small and medium enterprises in China
SME Technology Innovation Fund
The Technology Innovation Fund for Small and Medium-sized Science and Technology Enterprises is a special government fund approved by the State Council for supporting technology innovation of small and medium-sized science and technology enterprises. Supporting and guiding technological innovation activities of small and medium-sized scientific and technological enterprises by means of grant subsidy, loan discount and capital investment, promoting the transformation of scientific and technological achievements, fostering a number of small and medium-sized scientific and technological enterprises with Chinese characteristics, speeding up the process of high-tech industrialization, will certainly optimize the overall structure of China's industries and products and expand them. Great domestic demand, the creation of new employment opportunities, and promote and promote the healthy, stable and rapid development of the national economy play a positive role.
Technology-based SMEs have the characteristics of less capital needed for construction, short construction cycle, flexible decision-making mechanism, low management cost, and can adapt to the needs of market diversity, especially in the innovation mechanism and innovation efficiency with other enterprises incomparable advantages. Technology-based SMEs are not only the effective carrier to accelerate the transformation of scientific and technological achievements and realize technological innovation, but also the important source of national economic growth. Over the years, the development of small and medium-sized science and technology enterprises, whether in quantity or quality, have become an important part of the national economy, is a new important growth point of national economic development. Therefore, according to the characteristics of the development of small and medium-sized science and technology enterprises and the current situation of the capital market in China, it is an important measure to establish a fund for technological innovation of small and medium-sized science and technology enterprises mainly supported by the government to promote the sustainable and stable development of China's economy.
As a special fund of the central government, the technology innovation fund for small and medium-sized science and technology enterprises will operate according to the objective law of market economy, support small and medium-sized science and technology enterprises of various ownership types, and effectively attract local governments, enterprises, venture capital institutions and financial institutions to invest in small and medium-sized science and technology enterprises. We should step by step promote the establishment of investment mechanism for high-tech industrialization in line with the objective laws of the market economy, so as to further optimize investment resources in science and technology, and create a favorable environment for innovation and development of small and medium-sized science and technology enterprises.
(6) identification of small and micro scale enterprises
1. Funding objects and standards
In 2016, small businesses grew up to be above scale industrial enterprises, giving each household a reward of 100 thousand yuan.
Two, reporting conditions
(1) Handling industrial and commercial and tax registration in our city, operating and paying taxes according to law, having independent legal personality and sound management and financial system. Since January 1, 2012, there have been no major illegal records of criminal penalties, orders to stop production and business operations, revocation of licenses or licences, and fines of a relatively large amount (50,000 yuan or more) in business activities.
(2) The main business income of an enterprise in 2014 is less than 20 million yuan, and the main business income in 2015 is 20 million yuan or more, which has been included in the statistical statements of Industrial Enterprises above the scale of the State Statistical Bureau.
Three, declaring information
(1) Dongguan Enterprise Growth and Cultivation Special Fund Responsibility Commitment for 2015 (small and micro-scale Enterprise Award projects) (system generation and printing);
(2) Application Form for Special Funds for Enterprise Growth and Cultivation in Dongguan City in 2015 (Small and Micro-scale Enterprise Award Project) (System Generation and Printing);
(3) Copies of business license, organization code certificate, tax registration certificate, articles of association and legal representative identity card;
(four) copies of financial statements in 2014 and 2015;
(five) photocopies of value-added tax returns in 2013 and 2014;
(6) On-the-spot photographs of enterprises (not less than 5 photos should reflect the enterprise's site features, equipment and equipment, production and operation, product categories, etc., from various angles and at different levels).
Four. Qualification audit
The 1. cities, through the letter Bureau, invited the Municipal Bureau of statistics to assist in verifying the qualification of new industrial enterprises above designated size.
The company invited the IRS to assist in verifying information about sales revenue, tax amount, penalty record and so on.
Check the situation on site when necessary.
2. the list of enterprises is invited to seek advice from relevant functional departments.
3. The Municipal Economic and Credit Bureau draws up a list of enterprises according to the examination and verification, and publishes it through the official website of Dongguan Daily and the Municipal Economic and Credit Bureau for a period of not less than 7 days. If there is no objection or objection to publicity, the Municipal Bureau of letters shall be included in the plan for the use of funds.
(five) capital appropriation. The Municipal Finance Bureau, in conjunction with the Municipal Economic and Credit Bureau, will issue a notice on the allocation of funds and transfer the funds to the enterprise account as required.
(six) follow up management. The Municipal Economic and Credit Bureau shall follow up and manage the enterprises in accordance with the "Responsibility Commitment" and other relevant provisions, and the enterprises shall submit their operations regularly on the Internet.