Ministry of Science and Technology: Implementation Measures for the Recognition of High-tech Enterprises will be implemented on January 1

Chapter I General Provisions
Article 1 is to support and encourage the development of high-tech enterprises, in accordance with the "Enterprise Income Tax Law of the People's Republic of China" (hereinafter referred to as "Enterprise Income Tax Law"), "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China" (hereinafter referred to as the "Implementation Regulations") The regulations are specifically formulated.

Article 2 The high-tech enterprises referred to in these Measures refer to: continuously carry out research and development and transformation of technological achievements in the high-tech fields supported by the state, form core intellectual property rights of enterprises, and carry out business activities based on this. Resident companies registered in China (excluding Hong Kong, Macao and Taiwan).

Article 3 The identification and management of high-tech enterprises shall follow the principle of highlighting the main body of the enterprise, encouraging technological innovation, implementing dynamic management, and upholding fairness and justice.

Article 4 The high-tech enterprises identified in accordance with these Measures may be based on the Enterprise Income Tax Law and its Implementation Regulations, the Law of the People's Republic of China on Tax Collection and Management (hereinafter referred to as the Tax Administration Law) and the Taxation of the People's Republic of China. The relevant provisions of the Regulations on the Collection of Administrative Measures (hereinafter referred to as the “Regulations”) apply for tax incentives.

Article 5 The Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation are responsible for the guidance, management, and supervision of the identification of national high-tech enterprises.

Chapter II Organization and Implementation
Article 6 The Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation form the National High-tech Enterprise Certification Management Leading Group (hereinafter referred to as the “Leadership Group”). Its main responsibilities are:
(1) Determining the direction of the identification and management of national high-tech enterprises, and reviewing the work report on the management of high-tech enterprises;
(2) Coordinating and resolving major issues in the management of certification and related policies;
(3) Judging major disputes in the management of high-tech enterprises, supervising and inspecting the management work of each region, and guiding rectification of problems found.

Article 7 The office of the leading group consists of relevant personnel from the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation. The office is located in the Ministry of Science and Technology. Its main responsibilities are:
(1) Submit a high-tech enterprise certification management work report, and study and propose policy improvement suggestions;
(2) Guiding the identification and management of high-tech enterprises in various regions, organizing the supervision and inspection of the identification and management of high-tech enterprises, and proposing rectification and treatment suggestions for the problems found;
(3) Responsible for the record management of the identification of high-tech enterprises in various regions, publicize the list of identified high-tech enterprises, and issue the certificate number of the high-tech enterprise;
(4) Build and manage the “high-tech enterprise identification management work network”;
(5) Completing other tasks assigned by the leading group.

Article 8 The administrative departments of science and technology of the provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans shall form the high-tech enterprise certification management institutions (hereinafter referred to as “certified institutions”) of the region with the financial and taxation departments at the same level. The office under the accreditation body shall be composed of relevant personnel of the science and technology, finance and taxation departments of the provincial and planned cities. The office shall be located at the provincial level, and the municipal administrative department of science and technology shall be listed separately. The main duties of the accreditation body shall be:
(1) Responsible for the identification of high-tech enterprises within the administrative region, and submit to the Office of the Leading Group each year a report on the management of the identification of high-tech enterprises in the region;
(2) Responsible for submitting the identified high-tech enterprises to the Leading Group Office for filing as required, and issuing high-tech enterprise certificates to the enterprises that have passed the filing;
(3) Responsible for selecting the evaluation experts (including technical experts and financial experts) involved in the identification work, and strengthening supervision and management;
(4) Responsible for supervising and inspecting the identified enterprises, accepting, verifying and handling the application for review and related reports, and implementing the rectification suggestions put forward by the leading group and its office;
(5) Completing other tasks assigned by the Leading Group Office.

Article 9 The qualified high-tech enterprise shall be valid for three years from the date of issuance of the certificate.

Article 10 After obtaining the qualification of a high-tech enterprise, an enterprise may enjoy tax incentives from the year in which the high-tech enterprise certificate is issued, and may go through the tax preferential procedures to the competent tax authorities in accordance with the provisions of Article 4 of these Measures.

Chapter III Determination of Conditions and Procedures
Article 11: A high-tech enterprise must meet the following conditions:
(1) The enterprise must register for more than one year when applying for recognition;
(2) The enterprise obtains intellectual property rights that play a core supporting role in its main products (services) through independent research and development, dyeing, receiving, and mergers and acquisitions;
(3) The technology of the main products (services) of the enterprise falls within the scope stipulated in the "High-tech fields supported by the state";
(4) The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities of enterprises in the total number of employees in the current year shall not be less than 10%.
(5) The proportion of the total research and development expenses of the enterprise in the past three fiscal years (calculated according to the actual operating time of less than three years in actual operating hours, the same below) to the total sales revenue in the same period meets the following requirements:
1. In the most recent year, the proportion of enterprises with sales income less than 200 million yuan (inclusive) shall not be less than 4%;
2. In the most recent year, the proportion of enterprises with sales income of more than 200 million yuan is not less than 3%.
Among them, the total amount of research and development expenses incurred by enterprises in China accounts for not less than 60% of the total amount of research and development expenses.
(6) In the past year, the proportion of high-tech products (services) in the total income of the company during the same period is not less than 60%.
(7) The evaluation of enterprise innovation capability should meet the corresponding requirements.

Article 12 The procedures for the identification of high-tech enterprises are as follows:
(1) The enterprise applying for the enterprise shall conduct self-evaluation against the above-mentioned measures, and consider that it is registered in the “High-tech Enterprise Certification Management Work Network” that meets the conditions for recognition, and submits an application for recognition to the accreditation body. The following materials are submitted at the time of application:
1. Application for identification of high-tech enterprises;
2. To prove the relevant registration certificate established by the enterprise according to law;
3. Relevant materials such as intellectual property certification materials, scientific research project project certification, scientific and technological achievements transformation, and research and development organization management;
4. Key technologies and technical indicators of enterprise high-tech products (services), production approvals, certification and approval, relevant qualification certificates, product quality inspection reports and other related materials;
5. Information materials for employees and technicians;
6. The special audit or forensic report on the research and development expenses of the enterprise for nearly three fiscal years and the income of high-tech products (services) in the past fiscal year issued by qualified intermediary agencies, with explanatory materials for research and development activities;
7. The financial accounting report (including accounting statements, notes to accounting statements and financial statement) of the company's nearly three fiscal years certified by a qualified intermediary;
8. The annual tax return for corporate income tax for the past three fiscal years.
(2) The expert evaluation and accreditation body shall randomly select the expert group that meets the evaluation requirements, and the expert group shall review the enterprise application materials and put forward the review opinions.
(3) The examination and approval authority shall, in conjunction with the evaluation opinions of the expert group, conduct a comprehensive review of the applicant enterprise, submit a confirmation opinion and report it to the leading group office. The authorized enterprise shall be publicized by the Office of the Leading Group in the “High-tech Enterprise Certification Management Work Network” for 10 working days. If there is no objection, it shall be filed and announced in the “High-tech Enterprise Certification Management Work Network”, and the certification body shall issue a unified printing to the enterprise. The "high-tech enterprise certificate" of the system; if there is any objection, the certification body shall carry out verification and processing.

Article 13 After obtaining the qualification of a high-tech enterprise, an enterprise shall report the annual development report on intellectual property rights, scientific and technological personnel, research and development expenses, and operating income of the previous year in the “High-tech Enterprise Certification Management Work Network” before the end of April each year.

Article 14 For classified enterprises, in accordance with the relevant provisions of the State on confidentiality work, under the premise of ensuring the confidentiality of confidential information, the organization shall determine according to the recognized working procedures.

Chapter IV Supervision and Management
Article 15 The Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation shall establish a random spot check and key inspection mechanism, strengthen supervision and inspection of the identification and management of high-tech enterprises in various places, and propose rectification opinions to the accredited institutions that have problems and correct them in the early stage. The circular was criticized and the management of the identification was suspended.

Article 16 For an enterprise that has obtained the qualification of a high-tech enterprise, if the relevant department finds that it does not meet the conditions for recognition in the course of daily management, it shall submit it to the accreditation body for review, and suspend the enterprise to enjoy tax concessions during the review period. If it is confirmed that the qualification is not met after the review, the accrediting institution shall cancel the qualification of its high-tech enterprise, and the competent tax authority shall recover the tax concessions that have been enjoyed since the year when it does not meet the qualification conditions.

Article 17: Significant changes in high-tech enterprises that are related to or changed in accordance with the conditions for recognition (such as separation, merger, reorganization, changes in business operations, etc.) shall be reported to the accreditation body within three months. If the enterprise is renamed, the accreditation body shall meet the audit. If the conditions are confirmed, the certificate shall be re-issued, and the number and validity period shall remain unchanged. If the enterprise has undergone major changes related to the conditions for recognition, if the certification institution meets the conditions for recognition, the qualifications of its high-tech enterprise shall remain unchanged and shall not meet the conditions for recognition. The name of the change or condition change will be cancelled from the high-tech enterprise.

Article 18 If a high-tech enterprise that has moved across the entire management area of ​​a recognized institution completes the transfer within the validity period of its high-tech enterprise qualification, its qualifications shall continue to be valid; if the cross-certification institution manages part of the regional relocation, the resettlement institution shall follow this The method is re-identified.

Article 19 If a high-tech enterprise that has been identified has one of the following acts, the accreditation body shall cancel its high-tech enterprise qualification;
(1) There is serious fraudulent behavior in the process of application identification;
(2) having serious acts of stealing or defrauding taxes;
(3) A major safety, major quality accident or serious environmental violation occurs;
(4) Failure to report on the change of name or major changes related to the conditions for recognition, or failing to fill in the annual development report for two years.
Enterprises that have been disqualified from high-tech enterprises shall, in accordance with the Tax Administration Law and relevant regulations, recover the tax incentives for high-tech enterprises that they have enjoyed since the year on which the above-mentioned acts occurred.

Article 20 All kinds of institutions and personnel involved in the identification of high-tech enterprises shall have the obligation of integrity, compliance and confidentiality for the relevant work undertaken. Violation of the relevant requirements and disciplines for the identification of high-tech enterprises shall be dealt with accordingly.

Chapter V Supplementary Provisions
Article 21 The Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation shall, in accordance with these Measures, formulate the Guidelines for the Management of the Recognition of High-Tech Enterprises.

Article 22 These Measures shall be interpreted by the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation.

Article 23 These Measures shall be implemented as of January 1, 2016. The original "High-tech Enterprise Certification Management Measures" (Guo Ke Fa Hu Zi [2008] No. 172) was abolished at the same time.

Summary of notes: The new "Management Measures" identified as high-tech enterprises must meet the following conditions:
1. The enterprise must register for more than one year when applying for recognition;
2. The enterprise obtains intellectual property rights that play a core supporting role in its main products (services) through independent research and development, transfer, grant, and mergers and acquisitions;
Third, the technical terminology of the main products (services) of the enterprise, the scope of the provisions of the "High-tech fields supported by the state";
4. The proportion of scientific and technological personnel engaged in R&D and related technological innovations of enterprises in the total number of employees in the current year shall not be less than 10%;
V. The proportion of the total research and development expenses of the enterprise in the past three fiscal years (calculated according to the actual operation of the actual operation period of less than three years) to the total sales revenue in the same period meets the following requirements:
1. The proportion of enterprises with sales income of less than 200 million yuan (inclusive) in the most recent year is not less than 4%;
2. In the most recent year, the proportion of enterprises with sales income above 200 million yuan is not less than 3%.
Among them, the total amount of research and development expenses incurred by enterprises in China accounts for not less than 60% of the total research and development expenses.
6. In the past year, the proportion of high-tech products (services) in the total income of the enterprise during the same period is not less than 60%;
7. The evaluation of enterprise innovation capability should meet the corresponding requirements.

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