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The advantages, basic conditions and scoring criteria of applying for small and medium-sized enterprises in science and technology
2021/9/6
Scientific and technological smes refer to smes that rely on a certain number of scientific and technological personnel to engage in scientific and technological research and development activities, obtain independent intellectual property rights and convert them into high-tech products or services, so as to achieve sustainable development.
Second, scientific and technological smes declare benefits
(1) Tax relief
Technology smes that pass the evaluation will be able to enjoy an additional deduction of 75% of research and development expenses before tax, such as research and development expenses of 1 million yuan, and profits of 750,000 yuan in the year are exempt from enterprise income tax. If intangible assets are formed, 175% of the cost of intangible assets shall be amortized before tax during the said period. There is no cap on tax deductions.
In 2021, it will continue to implement the 75% policy of additional deduction of enterprise R&D expenses, and increase the proportion of additional deduction of manufacturing enterprises to 100% (Announcement No. 6 of 2021 by the General Administration of Taxation of the Ministry of Finance) and (Announcement No. 13 of 2021 by the General Administration of Taxation of the Ministry of Finance).
(2) The period for making up losses is extended
Since January 1, 2018, enterprises with the qualification of science and technology smes (hereinafter referred to as the qualification) that year, the losses that have not been made up in the five years before the qualifying year are allowed to be made up in the years after the carry-over, and the maximum carry-over period is extended from 5 years to 10 years (Finance and Taxation (2018) No. 76).
3. Policy support
Financial subsidies, preferential support for science and technology policies, and subsidies after research and development costs.
Example: Hefei City to meet the requirements of the national science and technology smes in storage, in accordance with the eligibility for additional deduction of the research and development costs of 15% subsidies, individual enterprises minimum 100,000 yuan, maximum 1 million yuan (United Political Office (2021) No. 7); Chaohu City will give a one-time reward of 50,000 yuan (Chao Zheng [2020] No. 39)............ to newly identified small and medium-sized enterprises in science and technology
(4) Cultivation of high-tech enterprises
The evaluation index of small and medium-sized science and technology enterprises is evaluated from three dimensions: scientific and technological personnel, R&D investment and scientific and technological achievements, which is consistent with some key indicators identified by high-tech enterprises. Doing the evaluation of small and medium-sized enterprises in science and technology can guide enterprises to be identified as high-tech enterprises and enjoy preferential policies such as enterprise income tax reduction and exemption for high-tech enterprises.
(5) Attracting talents
The core of science and technology entrepreneurship is excellent science and technology personnel オ, becoming a science and technology smes is more conducive to the recruitment and retention of talents.
(6) Innovative brand
Science and technology small and medium-sized enterprises is the qualification granted by the Ministry of Science and Technology for the record, is the enterprise innovation ability "certification" sign, can enhance the enterprise brand image.
(7) Extra points
Greatly improve the possibility of product bidding, scientific and technological project application, and the establishment of research and development institutions.
Third, the basic conditions for the declaration of small and medium-sized science and technology enterprises
(1) Resident enterprises registered within the territory of China (excluding Hong Kong, Macao and Taiwan).
(2) The total number of employees shall not exceed 500, the annual sales revenue shall not exceed 200 million yuan, and the total assets shall not exceed 200 million yuan.
(3) The products and services provided by the enterprise do not belong to the categories of prohibition, restriction and elimination prescribed by the State.
(4) No major safety, major quality accidents, serious environmental violations, and serious dishonesty in scientific research have occurred in the previous year or within the year, and the enterprise is not included in the abnormal list of operations and the list of seriously illegal and dishonest enterprises.
(5) The score obtained by the comprehensive evaluation of the enterprise according to the evaluation index of scientific and technological smes shall not be less than 60 points, and the score of the index of scientific and technological personnel shall not be 0 points.
Fourth, scientific and technological smes declaration scoring standards
1. Indicators of scientific and technological personnel (full score: 20).
According to the proportion of the number of scientific and technological personnel to the total number of employees of enterprises, grade evaluation.
A.30% (inclusive) or more (20 points)
B.25% (inclusive) -30% (16 points)
C.20% (inclusive) -25% (12 points)
D.15% (inclusive) -20% (8 points)
E.10% (inclusive) -15% (4 points)
F. Less than 10% (0 points)
2. R&d investment index (full score: 50).
Enterprises select one of the two indicators (1) and (2) for scoring.
(1) Grade evaluation according to the proportion of total R&D expenses of enterprises to total sales revenue.
A.6% (inclusive) or more (50 points)
B.5% (inclusive) -6% (40 points)
C.4% (inclusive) -5% (30 points)
D.3% (inclusive) -4% (20 points)
E.2% (inclusive) -3% (10 points)
F. Less than 2% (0 points)
(2) Grade evaluation according to the proportion of the total R&D expenses of enterprises to the total cost expenses.
A.30% (inclusive) or more (50 points)
B.25% (inclusive) -30% (40 points)
C.20% (inclusive) -25% (30 points)
D.15% (inclusive) -20% (20 points)
E.10% (inclusive) -15% (10 points)
F. Less than 10% (0 points)
3. Indicators of scientific and technological achievements (full score: 30).
Grade the evaluation according to the type and quantity of intellectual property rights related to the main product (or service) owned by the enterprise during the validity period (intellectual property rights should be free from disputes or disputes).
A.1 or above Category I intellectual property rights (30 points)
B.4 or more Category II intellectual Property rights (24 points)
C.3 Category II intellectual Property Rights (18 points)
D.2 Category II intellectual Property rights (12 points)
E.1 Category II intellectual Property (6 points)
F. No intellectual property (0 points)
V. "Through train" for small and medium-sized high-tech enterprises
(1) The enterprise has a high-tech enterprise qualification certificate within the validity period;
(2) The enterprise has won national science and technology awards in the past five years, and ranked among the top three award-winning units;
(3) The enterprise has a certified research and development institution at or above the provincial and ministerial level;
(4) The enterprise has led the development of international standards, national standards or industry standards in the past five years.
6. The following circumstances will be revoked the qualification of science and technology smes
(1) The enterprise has undergone major changes and no longer meets the basic conditions and scoring standards;
(2) serious falsification;
(3) serious dishonesty in scientific research;
(4) a major safety, major quality accident or serious environmental violations;
(5) being included in the list of abnormal business operations and the list of seriously illegal and dishonest enterprises;
(6) failing to update the information on the Information Form of Small and medium-sized Science and Technology Enterprises on time.
7. Time limit for processing
The deadline for companies to submit the SME Information Form is October 20, 2021.
Links：
Science and Technology Department of Anhui Province
| Baohe District People's Government
| Chinese Academy of Sciences
| University of Science and Technology of China
| Institute of International Finance
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