National High-tech Enterprise Recognition Benefits Are LED companies ready to sign up?

The notice points out that high-tech enterprises that have been recognized before January 1, 2016 in accordance with the "Administrative Measures for the Recognition of High-tech Enterprises" (Guokefahuo [2008] No. 172, hereinafter referred to as the 2008 version of the "Recognition Measures") are still valid, their qualifications are still valid, and they can enjoy preferential corporate income tax policies in accordance with the "Enterprise Income Tax Law" and its implementation regulations and other relevant regulations. In addition, the time for national high-tech enterprise certification is finally out. Are you LED ready to sign up?

Recognized as a national high-tech enterprise, are you LED ready to sign up?

For high-tech enterprises recognized according to the 2008 version of the "Recognition Measures", if the circumstances specified in Article 15 of the 2008 version of the "Recognition Measures" occur before December 31, 2015, and the relevant departments have made a penalty decision before December 31, 2015, they will still be dealt with in accordance with the relevant provisions of the 2008 version of the "Recognition Measures". The penalty of the recognition agency no longer accepting applications for enterprise recognition within 5 years will be implemented until December 31, 2015.

At the same time, the new "Work Guidelines" further clarifies the controversial content of the identification conditions for high-tech enterprises in practice, implements qualitative and quantitative dual standards in the evaluation criteria, makes the scoring standards more detailed, and the identification conditions more standardized. For enterprises, the new "Work Guidelines" reflect to a certain extent the policy support for small and medium-sized enterprises in the "Measures for the Management of High-tech Enterprise Recognition".

In terms of intellectual property evaluation, the new "Work Guidelines" adopt a classified evaluation method, which further reflects the different recognition and protection levels of different intellectual property rights, and also reflects fairness and justice. Intellectual property rights evaluated according to Category II can only be used once when applying for high-tech enterprises. Since Class I intellectual property has higher creative requirements, stricter identification procedures, and higher value after transformation, separate evaluations for Class I and Class II are more fair and more conducive to encouraging independent innovation of enterprises.

At the same time, when there are multiple owners of intellectual property rights, it is limited to only one owner who can use it when applying. This will not only prevent the abuse of intellectual property rights, but also help improve enterprises’ enthusiasm for independent innovation and fair competition. In addition, the validity of intellectual property rights is no longer limited to obtaining a certificate. An additional method is added for enterprises to obtain authorization letters and provide payment receipts, which solves the problem of long application time for Class I intellectual property rights in actual work.

Time: July 28, 2016 - September 30, 2016

Deadline for accepting the first batch of written materials: August 31st

Deadline for accepting the second batch of written materials: September 30th

(5) The proportion of the total research and development expenses of the enterprise in the past three fiscal years (the actual operating period is less than three years, calculated based on the actual operating time, the same below) to the total sales revenue in the same period meets the following requirements:

1. Enterprises with sales revenue of less than 50 million yuan (inclusive) in the most recent year, The proportion is not less than 5%;

2. For enterprises with sales revenue of 50 million to 200 million yuan (inclusive) in the last year, the proportion is not less than 4%;

3. For companies with sales revenue of more than 200 million yuan in the last year, the proportion is not less than 3%.

Among them, the total research and development expenses incurred by the enterprise in China account for no less than 60% of the total research and development expenses;

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

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

(8) No major safety or major quality accidents or serious environmental violations occurred within the year before the enterprise applied for certification.

Enterprises whose certificate validity period is about to expire or has expired need to re-apply for certification.

Application Guide

2016 National High-tech Enterprise Entry and Cultivation

The new "Work Guide" also clarifies that the main products (services) refer to the same Products (services) that account for more than 50% of the income from high-tech products (services) in the period, and should be related to intellectual property rights; the "total income" in the declaration process refers to the total income minus non-taxable income; the total number of employees and the number of scientific and technological personnel of the enterprise are calculated based on the monthly average throughout the year and many other identification contents. The new "Work Guidelines" increase the content of assessment in terms of research and development organization and management level, and pay more attention to the institutional design of the company's long-term talent training, which is in line with the spirit of mass entrepreneurship and innovation. This puts forward higher innovation requirements for the enterprises themselves. At the same time, the preparation of auxiliary accounts for R&D expenses is clearly stipulated as a consideration and standardizes the management of R&D expenses by enterprises.

1. Approval quantity and method

Approval quantity: There is no quantity limit, as long as the conditions are met.

Approval methods: voluntary declaration, expert review, and approval by the approval authority.

2. Approval conditions

(1) Enterprises that have been registered in Shenzhen for more than one year, have independent legal personality, and have not been recognized as national high-tech enterprises;

(2) The enterprise has intellectual property rights and the technology of its main products (services) falls within the scope of the "High-tech Fields Supported by the State";

(3) The proportion of scientific and technological personnel of the enterprise to the total number of employees of the enterprise in that year shall not be less than 5%;

(4) The total research and development expenses of the enterprise in the previous year accounted for the total sales revenue The proportion meets the following requirements:

1. For enterprises with sales revenue less than 50 million yuan (inclusive), the proportion shall not be less than 3%;

2. For enterprises with sales revenue of more than 50 million yuan and less than 200 million yuan (inclusive), the proportion shall not be less than 2%;

3. For enterprises with sales revenue of more than 200 million yuan, the proportion shall not be less than 1.5%.

(5) The revenue from high-tech products (services) in the previous year accounted for no less than 40% of the total revenue of the enterprise;

High-tech enterprises in Shenzhen within the validity period are automatically included in the database.

3. Application time

Online application acceptance time: July 1st to August 20th.

Written materials acceptance time: July 1st to August 22nd.