1, the enterprise must be registered for more than one year when applying for accreditation;
2. Enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights on the core technology of their main products (services) through independent research and development, transfer, donation and merger, or through exclusive license for more than five years, and meet one of the following quantitative requirements:
(1)2 or more inventions or new plant varieties;
(2) More than 6 utility model patents;
(3) There are more than seven design patents or software copyrights or exclusive rights in layout design of integrated circuits that do not simply change the pattern and shape of products;
3. The technology whose main products (services) play a core supporting role belongs to the scope of "high-tech fields supported by the state";
4. The proportion of scientific and technical personnel engaged in research and development and related technological innovation activities in the enterprise shall not be less than10% of the total employees of the enterprise in that year;
5. The proportion of the total research and development expenses of the enterprise in the last three fiscal 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 50 million yuan (inclusive) in the latest year is not less than 5%;
(2) The proportion of enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) 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 account for no less than 60% of the total R&D expenses;
6, nearly a year of high-tech products (services) income accounted for the proportion of the total income of enterprises in the same period of not less than 60%;
7, enterprise innovation ability evaluation should meet the corresponding requirements;
8 enterprises to apply for confirmation within one year before the occurrence of major safety, major quality accidents or serious environmental violations.
Legal basis: Article 3 of the Administrative Measures for the Identification of High-tech Enterprises.
The identification and management of high-tech enterprises should follow the principles of highlighting the main body of enterprises, encouraging technological innovation, implementing dynamic management and adhering to fairness and justice.
Article 4
High-tech enterprises recognized in accordance with these Measures may declare and enjoy preferential tax policies in accordance with the Enterprise Income Tax Law and its implementing regulations, the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management (hereinafter referred to as the Law on Tax Collection and Management) and the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management (hereinafter referred to as the Detailed Rules).