Pursuant to the Law of the PRC on Enterprise Income Tax and the Implementing Rules for the Law of the PRC on Enterprise Income Tax, major high and new technology enterprises supported by the state may have their enterprise income taxes deducted to 15%.
1. The applicant enterprise must be incorporated at least one year ago.
2. It must acquire the ownership of technologically core intellectual property rights of its major product (service)(acquired by independent research and development, transfer, donation acceptance, acquisition, etc.).
3. The technology with core supportive effect of its product (service) must fall within the scope of "fields of major high and new technologies supported by the state".
4. The employees engaged in R&D and related technological innovation activities must account for not less than 10% of total employees of the enterprise that year.
5. The proportion of its total R&D expense over the last three financial years in the total sales revenue of the same period must comply with the following requirements:
Unit: CNY (Yuan)
Sales revenue of the previous year
≤50 million, proportion ≥5%
50 million＜x≤200 million, proportion ≥4%
＞200 million, proportion ≥3%
Where its R&D expense incurred within the Chinese territory must account for not less than 60% of its total R&D expense
6. Its revenue of high and new technological product (service) over the past year must account for not less than 60% of its total revenue of the same period.
7. Its innovation capability must comply with the corresponding appraisal criteria.
8. No major incidents in work safety and quality or serious violations of environment laws in the 12 months prior to the accreditation application.
Before applying for accreditation, the applicant enterprise should first conduct an online self-evaluation. On the website of Accreditation Management of High and New Technology Enterprises (http://www.innocom.gov.cn/).If the enterprise meets the accreditation criteria, it can submit an application for accreditation along with the following documents:
1. Application for National Accreditation of High and New Technology Enterprise;
2. Photocopy of business license and tax registration certificate;
3. Intellectual property right certificate (exclusive licensing contract), production approval, certification of new product or technology (novelty search), inspection report of product quality, certificate of science and technology program approval at the provincial level or above, and other relevant certification materials;
4. Number of employees and their educational structure and the proportion of R&D staff in total payroll;
5. For enterprises certified by a qualified intermediate agency, the statement of R&D expenses over the last three financial years(as per the actual operation time if less than three years), plus files explaining the R&D activities;
6. The financial statement over the past three financial years of the enterprises certified by a qualified intermediate agency, and the enterprises' statement of technical revenue.
Upon the receipt of application, the competent authority of accreditation will start accreditation work.The accredited high and new technology enterprises will be listed on public notice for 15 working days. In case of no objection, they will be tendered to the leadership group office for filing. The accreditation result will be made known to the public on the Internet, and certificates will be awarded to the enterprises.
Beijing is presently implementing a pilot program of "Filing is Approval" policy for National Accreditation of High and New Technology Enterprises in 2023.
1. What is the "Filing is Approval" for National Accreditation of High and New Technology Enterprises?
The ordinary accreditation consists of stages of self-evaluation, registration, data submission, expert appraisal, accreditation filing, public notice, etc. and needs a longer time. Under the pilot policy of "Filing is Approval", application time can be reduced by over 80%.
2. Pilot Qualification
The enterprise to apply for the National Accreditation of High and New Technology Enterprise under the pilot program of "Filing is Approval" policy must simultaneously meet the following accreditation criterion:
(1) The enterprise must be a large-scale producer and researcher in the fields of integrated circuits, artificial intelligence, biomedicine or key materials.
(2) The enterprise must be registered in Beijing and have been in operation for at least one year.
(3) Its R&D expense incurred within the Chinese territory must account for not less than 50% of the total R&D expenses.
(4) Other accreditation criteria must comply with the Accreditation Rules and Work Guidelines.
3. Timeframe
The deadline of applying for the National Accreditation of High and New Technology Enterprise under the pilot program of "Filing is Approval" policy is November 17, 2023 (Friday).
