High-tech enterprises

Declaration conditions:

(a) the enterprise has been established for more than one year, and there is at least one complete accounting year before the declaration;

(two) enterprises registered in China (excluding Hong Kong, Macao and Taiwan) have independent intellectual property rights for the core technologies of their main products (services);

(3) The products (services) fall within the scope stipulated in the High-tech Fields Supported by the State;

(four) scientific and technical personnel with college degree or above accounted for more than 30% of the total number of employees in the current year, of which R&D personnel accounted for more than 10% of the total number of employees in the current year;

(five) the enterprise has continuously carried out research and development activities, and the proportion of total research and development expenses to total sales revenue in the past three fiscal years meets the following requirements:

1. The proportion of enterprises whose sales income is less than 50 million yuan in the past year is not less than 6%;

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

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

(six) the income from high-tech products (services) accounted for more than 60% of the total income of the enterprise in that year;

(seven) enterprise research and development organization management level, scientific and technological achievements transformation ability, the number of independent intellectual property rights, sales and total asset growth index comprehensive evaluation score of 70 points or more.

(eight) no major safety, major quality accidents or serious environmental violations occurred within one year before the enterprise applied for certification.

Reward: Local policies are different, and the maximum reward is 1 million yuan

Cultivation and warehousing of high-tech enterprises

Declaration conditions:

(1) The enterprise is a resident enterprise registered and established in Jiangsu Province for more than one year;

(2) The enterprise obtains the ownership of intellectual property rights that play a core supporting role in technology for its main products (services) through independent research and development, transfer, donation, mergers and acquisitions, etc.;

(3) The technology that plays a core supporting role for the main products (services) of the enterprise belongs to the scope stipulated in the High-tech Fields Supported by the State;

(four) the proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the enterprise in the total number of employees in the current year is not less than 5%;

(5) The proportion of the total research and development expenses of the enterprise in the last two fiscal years (if the actual life is less than two years, the same below) to the total sales revenue in the same period is not less than 3%, including: the research conducted by the enterprise in China.

The proportion of total development expenses to total research and development expenses is not less than 60%;

(6) The income from high-tech products (services) in the recent fiscal year accounts for no less than 50% of the total income of the enterprise in the same period;

(seven) the evaluation of enterprise innovation ability should meet the corresponding requirements;

(eight) no major safety, major quality accidents or serious environmental violations occurred within one year before the enterprise applied for warehousing.

Reward: You can get a financial reward of 50,000-200,000 yuan

Enterprise research and development expenses plus deduction

In accordance with the provisions of the tax law, on the basis of the actual amount of research and development expenses incurred in the development of new technologies, new products and new processes, a certain percentage is added as a tax preferential policy for the deduction amount when calculating the taxable income. For example,

According to the tax law, R&D expenses can be deducted by 150%. If the actual expenditure of R&D expenses for developing new products in the current year is 100 yuan, it can be deducted before tax according to 150 yuan (100×150%), so that enterprises can increase R&D investment.