In 2008, the national high-tech enterprises are in accordance with the new "high-tech enterprise identification Management Measures" and supporting guidelines for the re-identification of high-tech enterprises in 2008, the re-recognized high-tech enterprises have enjoyed the 2008, 2009, 2010 three years of enterprise income tax preferential policies. In accordance with the provisions of the administrative measures for the identification of "the validity period of the high-tech enterprise certificate is three years, and the high-tech enterprise review must be carried out after three years", all the original enterprises that obtained the high-tech certificate in 2008 shall conduct the high-tech review in 2011. At present, the standard of high-tech enterprise review and its time limit requirements have become the focus of attention of many high-tech enterprises. Recently, I often received calls from enterprise personnel who have heard my lectures, so the author wrote this article in order to help relevant enterprises.
1. Substantive conditions for the review of new and high-tech enterprises
According to Article 13 of the Measures for the Administration of High-tech Certification, there are three core elements for the review of high-tech enterprises:
(1) Submit reports on technological innovation activities such as research and development in the past three years;
(2) The R&D expenses of the enterprise reached the standard in the past three fiscal years;
(3) The previous year's high and new income reached more than 60%.
However, from the point of view of the provisions of Jiangsu, Anhui, Guangdong, Henan, Zhejiang and other provinces and cities that have started the high-tech review, it is stricter than the review conditions stipulated in the "High-tech Identification Management Measures". For example, Guangdong Province stipulates the review standards for high-tech enterprises as follows:
(1) In the past 3 years, the core technology of its main product (service) should have independent intellectual property rights (subject to the authorization certificate), that is, the patents owned by the enterprise must be directly related to the core technology of the main product (service). Patents obtained by means of exclusive or transfer must be filed with the State Intellectual Property Office at the end of 2010 or change the patentee.
(2) The main products (services) shall be within the scope specified in the "High-tech Fields supported by the State".
(3) In 2010, scientific and technological personnel with college degrees or above should account for more than 30% of the total number of employees in the year, of which R & D personnel should account for more than 10% of the total number of employees in the year.
(4) Confirmation of research and development activities and collection of research and development expenses shall be done according to regulations; The weighted average of research and development expenses in the past three years shall reach the standard; A separate account for research and development expenses should be established.
(5) High-tech products (services) within the scope of the provisions of the "high-tech fields supported by the State", the income in 2010 should account for more than 60% of the total income of the enterprise.
The conditions for the review of high-tech enterprises stipulated in Jiangsu Province are more detailed, and the specific review standards are:
(1) Business license copy, tax registration certificate (copy);
(2) The number of employees, educational structure and R & D personnel of the company;
(3) The special audit report of the enterprise research and development expenses in the past three fiscal years and the income of high-tech products (services) in the past fiscal year issued by the intermediary agency that is qualified and meets the relevant conditions of the Work Guidelines (see Annex 5);
(4) Copies of authorized independent intellectual property certificates obtained by the enterprise in the past three years, including: Intellectual property obtained through transfer, gift, merger and acquisition, need to provide a change certificate issued by the relevant competent authority; If it is obtained through an exclusive license, an exclusive license agreement and a record certificate issued by the relevant competent authority shall be attached; Intellectual property acquired through assignment, gift, merger and acquisition, exclusive license must be authorized by the relevant competent authority within the past three years;
(5) Summary of the transformation of scientific and technological achievements of the enterprise in the past three years and supporting materials (such as: intellectual property rights, technical contracts, technical know-how applied at home and abroad);
(6) Research and development activities certification materials (such as: production approval, new product or new technology certification (new search) materials, product quality inspection report, provincial (including the plan of the city) above science and technology project certification materials) and reflect the enterprise research and development organization and management level of certification materials.
The conditions for the review of high-tech enterprises that have been announced by various provinces and cities are no longer listed one by one, and it seems that the requirements for the high-tech review are consistent with the original conditions for the identification of high-tech, and even more stringent than the conditions for the identification of high-tech in 2008 to a certain extent. For example, for intellectual property acquired under an exclusive license, Guangdong Province's requirements for intellectual property acquired under an exclusive license must be filed with the State Intellectual Property Office by the end of 2010; Anhui Province does not recognize exclusively licensed intellectual property rights. The reason is that after nearly three years of work under the new standard of high-tech enterprise identification, the relevant national identification management agencies have mastered a lot of information and experience, and the "secret" of individual enterprises has been well known; Another reason is probably related to the many problems found by the Ministry of Finance, the General Audit Administration, the State Administration of Taxation, the Ministry of Science and Technology and other departments in recent years, and the official may focus on cleaning up some high-tech enterprises with weak qualifications through this high-tech review. However, from a nationwide perspective, the relevant high-tech enterprises need to prepare for the high-tech review as soon as possible in accordance with the following elements:
(a) To obtain a certain number of core independent intellectual property rights, invention can be 1, other intellectual property rights need 6, of course, the more the better, but also pay attention to the relevance of the main business;
(2) The scope of business should be in line with the eight fields specified in the "High-tech Fields supported by the State", if the operation has undergone major changes in the past three years, the declaration field should be timely adjusted, and do not stand on the wrong side, which is a mistake of principle;
(3) College science and technology personnel reached more than 30%, R & D personnel reached more than 10%, it seems that this is real, not just rely on the roster can be done, if the review agency to the labor Bureau investigation how to do?
(4) R & D expenses standard:
1. The proportion of enterprises with sales revenue of less than 50 million yuan in the latest year is not less than 6%;
2. The proportion of enterprises with sales revenue of 50 million to 20,000 million yuan in the most recent year is not less than 4%;
3. The proportion of enterprises with sales revenue of more than 20,000 yuan in the latest year is not less than 3%.
Among them, the total R&D expenses incurred by enterprises in China account for no less than 60% of the total R&D expenses. Although the eight categories of R&D costs required by the high-tech enterprise review cannot be completely consistent with the provisions of the accounting standards for enterprises, enterprises can not ignore the requirements of the high-tech enterprise identification. In this case, I am afraid that even the enterprises themselves can not say clearly. Do you say that the high-tech review experts can agree with the information of your enterprise? In a word, as a three-year high-tech enterprise, research and development expenses should be standardized and systematic; If that doesn't work, either adjust the rules quickly, or it's not enough. Because in recent years, more official spot checks are also research and development costs, and there are more problematic enterprises.
5. If an enterprise's high and new income exceeds 60%, it will face a serious problem if its trade income or non-high and new income is too large. This problem cannot be solved by relying on an audit report alone;
(6) The enterprise's research and development organization and management level, the ability to transform scientific and technological achievements, the number of independent intellectual property rights, sales and total assets growth and other indicators meet the requirements. Growth indicators are often difficult to adjust because the accounting statements are already in the tax office; Planning and preparation of intellectual property rights combined with the first condition; The adjustment of the level of organization and management and the transformation of results is a technology and an art, and it is often combined with the detection report of a third party and the new report to adjust, if you always prove yourself, in the author's view is not convincing.
2. Procedural conditions for the review of high-tech enterprises
According to Article 12 of the Measures for the Administration of High and New Technology Certification, "the qualification of high and new technology enterprises shall be valid for three years from the date of issuance of the certificate. The enterprise shall submit an application for review within three months before the expiration of the term, and if it does not submit an application for review or fails to pass the review, its qualification as a high-tech enterprise will automatically become invalid when it expires." However, in 2008, when the state identified high-tech enterprises, due to the late introduction of the "high-tech identification Management Measures" and its work guidelines, many provinces and cities in the country only began to carry out high-tech identification work in October, and enterprises obtained high-tech certificates mostly in early 2009. However, the high-tech certification management agency allows enterprises to enjoy tax incentives as far back as January 1, 2008, which causes a large difference between the validity period of the high-tech certificate and the preferential policy enjoyment period, so at present, high-tech enterprises only need to pay close attention to the notice document of the provincial and municipal high-tech review management agency, and declare in accordance with its prescribed time. At present, some provinces and cities in China have begun, the author also heard that some provinces and cities will also issue a document in the past one or two months to fully launch the high-tech review work, it is estimated that most provinces and cities will start before June 2011.
Third, high-tech enterprises review time limit requirements
In theory, the review of high-tech enterprises has a clear target, unlike the identification of high-tech enterprises. Therefore, the review of high-tech enterprises must have a time limit, and this time limit will not be too long, and the enterprise does not declare or cannot declare on time will be regarded as a waiver. Therefore, the relevant high-tech enterprises need to prepare the review information as soon as possible, do not need to wait until the official below to take action, so it can be late, early action to ensure success.
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