Application Procedures of High-tech Enterprise in China
- Qualified enterprises for the application
High-tech enterprise refers to resident enpterprises registered in China (Hongkong, Taiwan and Macau are excluded), who consistently engages in research & development and transfers technological achievements to form the core independent intellectual property rights within the high-tech fields supported by the state.
- Conditions and procedures of the accreditation
High-tech enterprises shall be recognized when met the following conditions simultaneously:
(1)
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Enterprises shall have been registered over 1 year when submit the application;
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(2)
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Enterprises have acquired the ownership of intellectual property rights that play a core technical support role in their main products (services) through independent development, concession, donation, mergers and acquisitions or other ways.
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(3)
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The technologies that play a core technical support role in the main products (services) are within the scope of fields supported by the state;
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(4)
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The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities shall not be less than 10% of the total number of employees in the current year;
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(5)
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The proportion of the total R&D expenses to the total sales revenue of the same period in the last three fiscal years (the actual operating period less than three years is calculated according to the actual situation) shall meet the following requirements：
- The proportion shall not less than 5% for enterprises whose yearly revenue is less than 50 million;
- The proportion shall not less than 4% for enterprises whose yearly revenue is more than 50 million and less than 200 million;
- The proportion shall not less than 3% for enterprises whose yearly revenue is more than 200 million;
Among them, the proportion of R&D expenses incurred in China shall not less than 60% of the total R&D expenses.
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(6)
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The proportion of income generated from high-tech products (service) to total sales revenue is more than 60% in the past one year;
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(7)
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The appraisal of corporate renovation ability should met corresponding standards;
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(8)
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No severe safety, quality accident or envirmental damage incurred in the year before application.
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- Documents needed for the accreditation
(1)
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Application form for high-tech enterprise accreditation;
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(2)
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Registration certificate to prove that the enterprise incorporated legally;
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(3)
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Related documents of intellectual property, approval certificate of scientific research project, transformation of scientific achievements, organization and management of R&D and other related documents;
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(4)
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Key technologies and technical indicators, production approvals, certification and recognition and relevant qualification certificates, inspection reports of product quality, other relevant materials of the enterprise’s high-tech products (services);
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(5)
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Description for the employees and technological personnel;
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(6)
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Special audit or authentication report on the R&D expenses in the last three fiscal years and the income of high technology products (services) of last year, which shall be issued by a qualified intermediary institution, together with the description on the R&D activities;
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(7)
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Financial reports of the last three fiscal years (including accounting statements and the notes,description of financial situation) of the enterprise certified by a qualified intermediary agency.
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(8)
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Tax return of CIT of the last three fiscal years. |
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