1. Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights on the core technologies of their main products (services) in the past three years through independent research and development, transfer, donation, merger and acquisition, or through exclusive licenses for more than five years;

2, products (services) belong to the scope of "high-tech fields supported by the state";

3. Scientific and technical personnel with college degree or above accounted for more than 30% of the total employees of the enterprise in that year, among which R&D personnel accounted for more than 10% of the total employees of the enterprise in that year;

4. In order to acquire new scientific and technological knowledge (excluding humanities and social sciences), creatively apply new scientific and technological knowledge, or substantially improve technology and products (services), enterprises continue to carry out research and development activities, and the proportion of total research and development expenses to total sales revenue in the last three fiscal years meets the following requirements:

(1) The proportion of enterprises with sales income of less than 50 million yuan in the latest year is not less than 6%;

(2) The proportion of enterprises with sales income of 50 million yuan to 200 million yuan in the latest year is not less than 4%;

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

Among them, the total R&D expenses incurred by enterprises in China are not less than 60% of the total R&D expenses. If the enterprise has been registered for less than three years, it shall be calculated according to the actual operating years;

5, high-tech products (services) income accounted for more than 60% of the total income of enterprises in that year;

6, enterprise R&D organization and management level, the transformation ability of scientific and technological achievements, the number of independent intellectual property rights, sales and total assets growth and other indicators meet the requirements of the "high-tech enterprise identification management guide" (formulated separately).

Two. Submit the following application materials

1. application for the recognition of high-tech enterprises;

2. Copy of business license and tax registration certificate (copy);

3, intellectual property certificate (exclusive license contract), production approval, new product or new technology certificate (novelty) materials, product quality inspection report, science and technology plan at or above the provincial level and other related certification materials;

4, the number of employees, academic structure and the proportion of R&D personnel in the enterprise employees;

5. A statement of the research and development expenses of the enterprise verified by a qualified intermediary agency in the last three fiscal years (if the actual service life is less than three years, the actual service life shall prevail), and the explanatory materials of the research and development activities shall be attached;

6. The financial statements (including balance sheet, income statement and cash flow statement) and technical income of the enterprise in the last three fiscal years verified by qualified intermediaries, if the actual service life is less than three years, it shall be calculated according to the actual service life.

Extended data:

I. High-tech fields supported by the state.

1, electronic information

2. Biology and New Medicine

3. Space

4. New materials

5. High-tech services

6, new energy and energy saving

7. Resources and environment

8. Advanced manufacturing and automation

Two. Supervision and management of high-tech enterprises

Article 15

The Ministry of Science and Technology, the Ministry of Finance, and State Taxation Administration of The People's Republic of China have established random checks and key inspection mechanisms to strengthen supervision and inspection of the identification and management of high-tech enterprises in various places. Put forward rectification opinions on the appraisal institutions with problems and make corrections within a time limit. If the problem is serious, it will be given to informed criticism. If it is not changed within the time limit, its logo management will be suspended.

Article 16

For high-tech enterprises that have been recognized, if the relevant departments find that they do not meet the recognition conditions in the daily management process, they shall submit them to the accreditation body for review. If it is confirmed by review that it does not meet the recognition conditions, the recognition institution shall cancel its qualification as a high-tech enterprise and notify the tax authorities to recover the tax benefits it has enjoyed since the year that does not meet the recognition conditions.

Article 17?

Name change of high-tech enterprises or major changes related to identification conditions (such as division, merger, reorganization, change of operation mode, etc.). ) should report to the appraisal institution within three months. If the accreditation body meets the accreditation conditions, its high-tech enterprise qualification will remain unchanged. If the enterprise changes its name, it will be re-issued with the same number and validity period; Those who do not meet the conditions for recognition shall be disqualified from high-tech enterprises from the year of renaming or changing the conditions.

Article 18?

High-tech enterprises that have migrated across the recognized institutions as a whole have completed the migration within the validity period of their high-tech enterprise qualifications, and their qualifications continue to be valid; In case of partial relocation across the management area of recognized institutions, the recognized institutions in the place of migration shall be re-identified in accordance with these Measures.

Article 19

If a recognized high-tech enterprise has one of the following acts, the accreditation body shall cancel its qualification as a high-tech enterprise:

(a) serious fraud in the process of applying for authentication;

(two) major safety, major quality accidents or serious environmental violations;

(3) Failing to report major changes related to the recognition conditions on schedule, or failing to fill in the annual development report for two consecutive years.

For an enterprise that has been disqualified as a high-tech enterprise, the accreditation body shall notify the tax authorities and recover the preferential tax treatment enjoyed by the high-tech enterprise since the date of the above-mentioned behavior in accordance with the tax administration law and relevant regulations.

Article 20?

All kinds of institutions and personnel involved in the identification of high-tech enterprises have the obligation of honesty, 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.

References:

Administrative measures for the identification of high-tech enterprises-Baidu Encyclopedia