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Training on declaration of small and high enterprises in science and technology in 2023

  Mentor Ma Haicheng made an all-round interpretation from six aspects, namely, policy background of science and technology-based SMEs, significance of declaration, declaration conditions, scoring index, declaration procedure, update and supervision, and mentor Feng Xuzhi made a comprehensive and detailed explanation from the overview of hi-tech enterprise identification and policy interpretation, conditions and assessment points of hi-tech enterprise identification, and analysis of passing cases. The two tutors provided targeted answers to some questions raised by the enterprises on site and online. Enterprise representatives have said that the training will be full of dry content, through the training on the declaration of policies and points have a clearer knowledge.

Conditions for Recognition of Science and Technology-based Small and Medium-sized Enterprises

:: Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan).

:: The total number of employees does not exceed 500, annual sales revenue does not exceed 200 million yuan, and total assets do not exceed 200 million yuan.

● The industry in which the enterprise is located does not fall within the scope of the restricted and eliminated categories as stipulated in the National Development and Reform Commission's Guidance Catalogue for Industrial Structure Adjustment, and does not fall within the industries to which the policy of pre-tax deduction is not applicable as stipulated in the Circular on Improving Pre-Tax Deduction Policies for Research and Development Expenses of the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology.

:: The enterprise has not committed major safety or quality accidents, serious environmental violations, serious falsification and serious breach of trust in scientific research in the previous fiscal year and the current year, and has not been listed in the list of business anomalies or the list of enterprises in serious breach of trust in the previous fiscal year and the current year.

:: Enterprises must score no less than 60 points in the comprehensive evaluation based on the evaluation indicators for science and technology-based small and medium-sized enterprises, and the score for the indicator for scientific and technological personnel must not be zero.

:: Enterprises that meet the above evaluation conditions may be directly recognized as science and technology-based small and medium-sized enterprises (SMEs) if they meet one of the following conditions at the same time, irrespective of the number of points obtained from the comprehensive evaluation.

  → The enterprise has a high-tech enterprise qualification certificate within the validity period.

  → the enterprise has received national scientific and technological awards in the last five years.

  → The enterprise has a recognized R&D institution at the provincial or ministerial level or above.

  → The enterprise has led the development of international standards, national standards or industry standards in the past five years.

Requirements for the recognition of high enterprises

:: An enterprise must have been incorporated for at least one year (i.e., 365 calendar days) at the time it applies for recognition;

:: An enterprise acquires ownership of intellectual property rights that play a central supporting role in the technology of its main products (services) through independent research and development, assignment, grant, merger and acquisition;

:: The technologies that play a central role in supporting the enterprise's main products (services) fall within the scope of the "High and New Technology Areas of Key State Support": electronic information, biology and new medicine, aerospace, new materials, high-technology services, new energy and energy conservation, resources and the environment, advanced manufacturing and automation;

● The ratio of scientific and technological personnel engaged in R&D and related technological innovation activities in an enterprise to the total number of employees of the enterprise for the year shall not be less than 10%;

● The ratio of the total research and development expenses of the enterprise in the last three fiscal years to the total sales revenue for the same period meets the following requirements:

  → No less than 5% for enterprises with sales revenue of less than 50 million yuan (inclusive) in the most recent year;

  → No less than 4% for enterprises with sales revenue of $50 million to $200 million (inclusive) in the most recent year;

  → The proportion of enterprises with sales revenue of 200 million yuan or more in the most recent year is not less than 3%.

● Of which, the proportion of the total R&D expenses incurred by the enterprise in China to the total of all R&D expenses shall not be less than 60%.

● The proportion of revenue from high-tech products (services) to the total revenue of the enterprise for the same period is not less than 60%;

:: The innovative capacity assessment meets the requirements;

:: No major safety or quality incidents or serious environmental violations have occurred in the year prior to the application for accreditation.

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