Pojem
High-techenterprisesrefertothedevelopmentofnewfieldsthroughscienceandtechnologyorscientificinventions,orinnovativeoperationsintheoriginalfields.Onthebasisofdefiningthescopeofhigh-techindustries,theconceptofhigh-techenterprisescanbedefinedfromthe“AdministrativeMeasuresfortheRecognitionofHigh-techEnterprises”revisedandissuedbythestatein2016.Therefore,inmycountry,high-techenterprisesgenerallyrefertothecontinuousresearchanddevelopmentandthetransformationoftechnologicalachievementswithinthescopeofthe"High-techFieldsSupportedbytheState"promulgatedbythestate,formingthecoreindependentintellectualpropertyrightsoftheenterprise,andoperatingonthisbasisResidententerprisesthatareactiveareknowledge-intensiveandtechnology-intensiveeconomicentities.
Výhody
Podporovat technologickou transformaci podniku
Innovationisthefundamentaldrivingforceforenterprisedevelopment,andhigh-techenterpriseidentificationpolicyisaguideThepurposeofthepolicyistoguideenterprisestoadjusttheindustrialstructure,takethedevelopmentpathofindependentinnovationandcontinuousinnovation,tostimulatetheenthusiasmofenterprisesforindependentinnovation,andtoimprovetheabilityofscientificandtechnologicalinnovation.
Zlepšit image značky
Itcanimprovecorporatereputation,indicatingthatthepersoninchargehasastrongsenseofinnovation,highmarketdevelopmentcapabilities,andmanagementlevel.Itshowsthattheenterpriseisahigh-growthenterprisesupportedbythestateandhasgoodpotentialeconomicbenefits.
Užijte si preferenční politiky snížení daní a osvobození od daně
a.U certifikovaných hi-tech podniků bude sazba daně z příjmu společností snížena o 10 % a může být vynucena (nejlepších 25 uznaných %) preferenční daňová sazba.
b.IfR&Dexpensesdonotformintangibleassetsandareincludedinthecurrentprofitsandlosses,theyshallbedeductedbasedon75%oftheactualamount;175%oftheassetcostisamortizedbeforetax(thehigherthepre-taxdeductionratio,thehigherthepre-taxdeduction,andthelesstaxispaid).
Zlepšete tržní hodnotu podniků
Provethatenterpriseshavestrongtechnologicalinnovationcapabilitiesandhigh-endtechnologydevelopmentcapabilitiesinthisfield,whichisconducivetothedevelopmentofenterprisesathomeandabroadThemarket;isanimportantconditionforcompanieswhenbidding.
Zlepšete hodnotu podnikového kapitálu
Preferentialhigh-techenterprisesforgovernmentandcorporateprocurement.High-techenterprisesareanimportantconditionforattractinglocalgovernmentsandindustryorganizationstoimplementpreferentialpoliciesandfinancialsupportforenterprises.Theyalsohavetheabilitytoattractventurecapitalinstitutionsandfinancialinstitutions,therebypromotingenterprisestoquicklyinvestinindustrializedoperations.
Další body pro zařazení do NEEQ
Enterprisescertifiedashigh-techenterprisescanaddpointsduringtheprocessoflistingontheNEEQ.
Ostatní
TheprerequisitequalificationsnecessaryfortheapplicationofGazelleenterprisesandgovernmentspecialfunds.
Thepartofenterpriseemployeeeducationexpensesnotexceeding8%ofwagesandsalariesisallowedtobedeductedbeforetax.
Whenbankstightenloanpolicies,high-techenterprisescanapplyforunsecuredcreditloans.
Doba aplikace
Atthebeginningofeachyear,theScienceandTechnologyCommitteeannouncesthetimeofhigh-techcertificationforthatyear.Forexample,in2017,therewerethreebatchesofhigh-techenterprisecertificationinBeijing.May31st,June1st-August11th,August12th-October9th.
Inaddition,theaccreditationcycleisgenerally3-5monthsfromacceptance.Aftertheimplementationofthe"NewAccreditationManagementMeasuresforHigh-techEnterprises"issuedin2016,thedeadlineforaccreditationisgenerallyaboutItwillbepublicizedafter2months,andthehigh-techenterprisecertificatewillbeissuedabout2monthsafterthepublicity.ThespecificpublicityandcertificationtimeshallbesubjecttotheactualtimeissuedbytheScienceandTechnologyCommission.
Forhigh-techenterprisesthathavepassedthecertification,theirqualificationsarevalidforthreeyearsfromthedateofissuanceofthecertificate.
Bodovací kritéria
30pointsforcoreindependentintellectualpropertyrights
Patents,softwarecopyrights,integratedcircuitlayoutdesignpatentsownedbyenterprisesThenumberofcoreindependentintellectualpropertyrights(excludingtrademarks)suchasrightsandnewplantvarieties.
[Vysvětlení]
1.Expertswilljudgewhetherthecoreindependentintellectualpropertyrightsdeclaredbytheenterprisemeettherequirementsofthe"WorkGuidelines".
2.Theapplicationandregistrationofthesameintellectualpropertyrightathomeandabroadareonlycountedasoneitem.
3.Ifthecreatoroftheintellectualpropertyrightsisseparatedfromtheowneroftheintellectualpropertyrights,theycanbecalculatedseparatelywhencalculatingthenumberofintellectualpropertyrights.
4.Patenttoobtaintheauthorizationcertificateshallprevail.
5.Enterprisesthatdonotpossesscoreindependentintellectualpropertyrightscannotberegardedashigh-techenterprises.
Note:Ifyouwanttoget30points,youmusthave6softwarecopyrightregistrationcertificatesor1inventionpatentor6utilitymodelpatents.
Theabilitytotransformscientificandtechnologicalachievementsis30points
Theannualaveragenumberofscientificandtechnologicalachievementstransformationin3yearsneedstobemorethanfiveitems
[Vysvětlení]
1.Onlyoneapplicationforthesamescientificandtechnologicalachievement(patent,copyright,technologyuselicense,registeredsoftwarecopyright,integratedcircuitlayoutdesign)athomeandabroadiscountedasoneitem.
2.Thepurchaseorsaleoftechnicalachievementsissubjecttotheformaltechnicalcontract.
3.Thisevaluationcanbeincludedinthetechnicalknow-how,butthelessvaluableonesarenotincluded.Evaluatethevalueoftechnicalknow-howfromtheimprovementperformanceoftheproductorprocess(thecompanymaynotdisclosethespecificcontent).
4.Thebasisforjudgingthetransformationoftechnologicalachievementsisthatenterprisesusetechnologicalachievementstoformproducts,services,samples,prototypes,etc.
Note:Ifyouwanttoget30points,youmusthave12technicaldevelopmentcontractsor12technicalservicecontractsor12salescontracts(fordifferentproducts)
20pointsfortheorganizationandmanagementlevelofresearchanddevelopment
(1)Developedtheresearchanddevelopmentprojectapprovalreport;
(2)EstablishedtheR&Dinvestmentaccountingsystem;
p>(3)R&Dactivitiesinvolvingindustry-university-researchcooperationhavebeencarriedout;
(4)R&Dinstitutionsaresetupwithcorrespondingfacilitiesandequipment;
(5)EstablishedTheperformanceappraisalandrewardsystemforR&Dpersonnelhasbeenestablished.
Note:Youcanget20pointsafteralltheabovefiveitemsarecomplete.
20 bodů za ukazatele růstu
ThisThisindicatorisanevaluationofthegrowthrateoftotalassetsandsalesgrowththatreflectthebusinessperformanceofthecompany(10pointseach).Thespecificcalculationmethodisasfollows:
Celková míra růstu aktiv=1/2(celkový objem aktiv za druhý rok÷první rokcelkováaktiva+za třetí rokcelkováaktiva÷zadruhýrokcelkováaktiva)-1.
Růst prodeje=1/2(Prodej ve druhém roce ÷ Prodej v prvním roce + Prodej ve třetím roce ÷ Prodej v druhém roce) -1;
Note:Totalassetsandsalesincreaseeveryyeartoreachthemaximumscoreof20points
Podmínky
AccordingtotherevisedversionjointlyissuedbytheMinistryofScienceandTechnology,theMinistryofFinance,andtheStateAdministrationofTaxationinMarch2016"ManagementMeasuresfortheAccreditationofHigh-techEnterprises"and"High-techFieldsSupportedbytheState",theaccreditationstandardsforhigh-techenterprisesareasfollows:
(1)Enterprisesmustberegisteredformorethanoneyearwhenapplyingforaccreditation;
(2)Throughindependentresearchanddevelopment,transfer,donation,mergersandacquisitions,theenterpriseobtainstheownershipoftheintellectualpropertyrightsofitsmainproducts(services)thatplayacoresupportingroleintechnology;
(3)Technologie, která hraje klíčovou podpůrnou roli pro hlavní produkty (služby) společnosti, spadá do rozsahu „High-tech oborů podporovaných státem“;
(4)TechnologythatthecompanyengagesinR&DandrelatedtechnologicalinnovationactivitiesTheproportionofpersonnelinthetotalnumberofemployeesofthecompanyisnotlessthan10%;
(5)Researchanddevelopmentofthecompanyinthepastthreefiscalyears(calculatedbasedontheactualoperatingtimeiftheactualoperatingperiodislessthanthreeyears,thesamebelow)Theproportionoftotalexpensestototalsalesrevenueinthesameperiodmeetsthefollowingrequirements:
a.Forcompanieswithsalesrevenueoflessthan50millionyuan(inclusive)inthemostrecentyear,theproportionshallnotbelessthan5%;
b.Theproportionofcompanieswithsalesrevenueof50millionto200millionyuan(inclusive)inthemostrecentyearisnotlessthan4%;
c.Companieswithsalesrevenueofmorethan200millionyuaninthemostrecentyear,Theproportionisnotlessthan3%.
Amongthem,thetotalR&DexpensesincurredbyenterprisesinChinaaccountfornolessthan60%ofthetotalR&Dexpenses;
(6)Výnosy z high-tech produktů v minulém roce (služby) představovaly nejméně 60 % celkových příjmů společnosti ve stejném období;
(7)Theevaluationofthecompany’sinnovationcapabilityshouldmeetthecorrespondingrequirements;
(8)Nomajorsafety,majorqualityaccidentsorseriousenvironmentalviolationsoccurredduringtheyear.
Opatření
1.Duetothecomplexityofthematerials,ifyouwanttoapplyforidentificationasahigh-techenterprise,youshouldprepareasearlyaspossible;
2,youshouldfollowthe"WorkGuidelines》,carefullycheckwhetheritmeetsthecertificationrequirements;
3.WhenissuingaspecialauditreportonR&Dexpensesandaspecialauditreportonhigh-techproduct(service)income,payattentiontoselectingtheaccountantsthathavebeenfiledbytherecognizedcompetentauthorityTherefore,R&Dprojectsandsalescontractsmustbelongtothecompany’smainbusinessarea.
4.Allthematerialsprovidedmustprovidesufficientandpersuasivesupportingmaterials.Forexample,theowneroftheintellectualpropertycertificatemustbetheapplicantenterpriseandmustbewithinthevalidityperiod.
Daňové pobídky
Národní politiky
Oblasti daňových pobídek jsou následující:
1,10% pobídky k dani z příjmu společnosti
Korporátní daň z příjmu pro high-tech podniky je snížena o 10 %, což je 15 % (25 % pro non-hi-tech podniky).
Příklad: Čistý zisk společnosti je 1 milion, společnosti, které nejsou high-tech, potřebují korporátní daň z příjmu ve výši 250 000, a společnosti s vyspělými technologiemi musí zaplatit 150 000.
2.R&Dexpensescanbeusedfortaxdeduction,andthetaxdeductionratiois75%higherthanthatofordinaryenterprises.
IftheR&Dexpensesoftechnology-basedSMEshavenotformedintangibleassets,theycanbeusedaccordingtotheactualoccurrence75%oftheamountisdeductedbeforetax;thatis,technology-basedSMEscandeduct175%ofR&Dexpensesbeforetaxtoreducetaxation.Andhigh-techenterpriseshappentobewithinthescopeofsmallandmedium-sizedtechnology-basedenterprises.(Note:ThispolicyappliesfromJanuary1,2017toDecember31,2019)
Místní politiky
Inadditiontonationaltaxincentives,high-techenterprisesalsoYoucanenjoylocalpreferentialtaxpolicies.Examplesareasfollows:
Peking:
(1)ProfessionaltechnicalpersonnelandmanagementpersonnelofenterprisescanapplyforBeijingworkresidencepermits.
(2)Beijingcorporateexecutivesandtechnicalbackbones,andthosewhohaveobtainedabachelor'sdegreeorabovefromcollegesanduniversitiesandscientificresearchinstitutionsintheBeijingarea,candirectlyapplyforBeijinghukou.
SuzhouIndustrialPark:
Aone-timerewardof100,000yuanwillbegiventocompaniesthathavepassedtheidentificationofhigh-techenterprisesandhaveaturnoveroflessthan20millionyuaninthepreviousyear;
SuzhouXiangchengDistrict:
Aone-timerewardof20,000yuanfortheenterprisesthathavepassedthehigh-techenterpriseidentification
SuzhouWuzhongDistrict:
Forthehigh-techenterprisesAone-timerewardof80,000yuanfortherecognizedenterprises
SuzhouHigh-techZone/GusuDistrict/WujiangDistrict/KunshanCity/TaicangCity/ChangshuCity:
Forcompaniesthathavepassedtherecognitionofhigh-techenterprisesAone-timerewardof100,000yuan
(Poznámka: situacejiný region je jiný, zde je příklad)
Aplikační materiály
Thehigh-techenterpriseidentificationapplicationshouldbesubmittedThematerialsmainlyincludeseveralparts:
1.Žádost o uznání high-tech podniků;
2. Kopie obchodní licence a osvědčení o daňové registraci (kopie);
3.Intellectualpropertycertificate(exclusivelicensecontract),productionapproval,newproductornewtechnologycertification(newsearch)materials,productqualityinspectionreport,certificationofscientificandtechnologicalplansabovetheprovinciallevel,andotherrelevantcertificationmaterials;
4.Descriptionofthenumberofemployees,academicstructureandtheproportionofR&Dpersonnelinthecompany’semployees;
5.Thecompany’sR&Dexpensesinthepastthreefiscalyearscertifiedbyaqualifiedintermediaryagency(Iftheactuallifeislessthanthreeyears,itwillbebasedontheactualoperatinglife),andtheexplanatorymaterialsforresearchanddevelopmentactivitieswillbeattached;
6.Balancesheet,profitandlossstatement,cashflowstatement,theactualoperatinglifeoflessthanthreeyears)andtechnicalincomestatement.
Theabovematerialsareforreferenceonly,pleaserefertotheactualapplicationrequirementsfordetails.
Aplikační body
1,6softwarecopyrightsor6utilitymodelsor1inventionpatent.
2.Thecompanyneedstoprovide12salescontractswithinthreeyears.
3.Thecompanyneedstoprovideanannualauditreportforthepastthreeyears.SpecialauditreportonR&Dexpensesinthepastthreeyears,andspecialauditreportonhigh-techincome.
4.ProvidealistofcompanypersonnelandcorrespondinglistsofR&Dpersonnel,scientificandtechnicalpersonnel,andauxiliarypersonnel,andprovideacopyofthecorrespondingpersonnel’sidentitycertificate,laborcontract(withdrawalofpositionsandsupport,ifnotadjusted),academicqualificationsAcopyofthecertificate.
5.Technicalpersonnelwillcoordinatetoadjusttechnicalmaterials,improveprojectreport,researchanddevelopmentdocuments,etc.
Identifikační postup
(1)EnterpriseTheself-evaluationiscarriedout.Beforeapplyingforhigh-techenterprisecertification,companiesshouldcarefullyreadrelevantdocumentsandcertificationstandards,andconductself-evaluationobjectively.Ifitisdeemedtomeetthequalificationrequirements,itcanberegisteredonthe"High-techEnterpriseRecognitionManagementNetwork".
(2)Foronlineregistration.Thecompanylogsontothe"High-techEnterpriseCertificationManagementNetwork",fillsintheregistrationform,andsendsthecompletedregistrationformtothecertificationagency.TheaccreditationagencycompletesthecorporateidentityverificationandinformsthecompanyoftheusernameandpasswordviatheInternet.
(3)Theenterprisesubmitsanapplicationforaccreditation.Theenterpriseenterstheonlineaccreditationmanagementsystembasedonitsusernameandpassword,fillsinthe"applicationforhigh-techenterpriseaccreditation"andsendsittotheaccreditationagency,andsubmitstherequiredapplicationmaterialstotheaccreditationagency.
(4)Theaccreditationbodymustberecognizedbytheorganization.Afterreceivingthecompleteapplicationmaterialsofthecompany,theaccreditationagencyorganizesexpertreview,putsforwardaccreditationopinions,anddeterminesthelistofaccreditedcompanies.
(5)Publicityandissuanceofcertificationcertificates.Theaccreditedhigh-techenterpriseswillbepostedonthe"High-techEnterpriseAccreditationManagementNetwork"for15workingdays.Ifthereareobjectionstotheannouncement,theaccreditationagencyshallverifyanddealwiththerelevantissues.Ifitistrue,thehigh-techenterprisequalificationshallbecancelled;ifthereisnoobjectionintheannouncement,itshallbereportedtotheOfficeoftheLeadingGroupfortherecord,andtheresultsoftheaccreditationshallbeannouncedonthe"High-techEnterpriseAccreditationManagementNetwork".Andthecertificationbodywillissuea"High-techEnterpriseCertificate"(stampedwiththeofficialsealofthescienceandtechnology,finance,andtaxationdepartments).
Osm technických oborů
Za prvé, elektronická informační technologie
Technologiesinclude:softwaretechnology,microelectronicstechnology,computerandnetworktechnology,Communicationtechnology,radioandtelevisiontechnology,newelectroniccomponents,informationsecuritytechnology,intelligenttransportationtechnology
Za druhé, biologická a nová lékařská technologie
Technologyincludes:Medicalbiotechnology;traditionalChinesemedicine,naturalmedicine;chemicalmedicine;newdosageformsandpreparationtechnology;medicalinstrumenttechnology,equipmentandmedicalspecialsoftware;lightindustryandchemicalbiotechnology
3.Letecká a kosmická technologie
Technologyincludes:civilaircrafttechnology;aircontrolsystem;newgenerationcivilaviationoperationguaranteesystem;satellitecommunicationapplicationsystem;satellitenavigationapplicationservicesystem
4.Nové materiálové technologie
Technologie zahrnuje: kovové materiály; anorganické nekovové materiály; polymerní materiály; biomedicínské materiály; jemné chemikálie
5.High-tech serviceprůmysl
Technologiesinclude:generictechnology;modernlogistics;integratedcircuits;businessprocessoutsourcing(BPO);supporttechnologyforculturalandcreativeindustries;publicservices;technicalconsultingservices;sophisticatedandcomplexmoldsDesign;Biomedicaltechnology;Industrialdesign
Šest.Newenergyandenenergeticky úsporná technologie
Technologyincludes:renewablecleanenergytechnology;windenergy;biomassenergy;Geothermalenergyutilization;nuclearenergyandhydrogenenergy;newhigh-efficiencyenergyconversionandstoragetechnology;high-efficiencyenergy-savingtechnology
Sedm.ZdrojeaEnvironmentálníTechnologie
:Waterpollutioncontroltechnology;airpollutioncontroltechnology;solidwastetreatmentandcomprehensiveutilizationtechnology;environmentalmonitoringtechnology;
ecologicalenvironmentconstructionandprotectiontechnology;cleanproductionandcirculareconomytechnology;Comprehensiveutilizationtechnology
8. High-tech transformace tradičních průmyslových odvětví
Technologiesinclude:industrialproductionprocesscontrolsystem;high-performance,intelligentinstrumentation;advancedmanufacturingTechnology;newmachinery;powersysteminformatizationandautomationtechnology;automotiveindustryrelatedtechnology.
ManagementMeasures
Kapitola Jedna Obecná ustanovení
Thefirstarticleistosupportandencouragethedevelopmentofhigh-techenterprises.Accordingtothe"ChineseTherelevantprovisionsoftheEnterpriseIncomeTaxLawofthePeople'sRepublicofChina(hereinafterreferredtoastheEnterpriseIncomeTaxLaw)andtheImplementationRegulationsoftheEnterpriseIncomeTaxLawofthePeople'sRepublicofChina(hereinafterreferredtoastheImplementationRegulations)areherebyformulated.
Article2Thehigh-techenterprisesmentionedintheseMeasuresrefertothecontinuousresearchanddevelopmentandthetransformationoftechnologicalachievementsinthe"High-techFieldsSupportedbytheState"(seeappendix)toformthecoreindependenceoftheenterpriseIntellectualpropertyrights,andcarryoutbusinessactivitiesbasedonthis,andregisteraresidententerpriseinChina(excludingHongKong,Macau,andTaiwan)formorethanoneyear.
Article3Theidentificationandmanagementofhigh-techenterprisesshouldfollowtheprinciplesofhighlightingthemainbodyoftheenterprise,encouragingtechnologicalinnovation,implementingdynamicmanagement,andadheringtofairnessandjustice.
Article4High-techenterprisesrecognizedinaccordancewiththeseMeasuresmaycomplywiththe"CorporateIncomeTaxLaw"andits"ImplementationRegulations",andthe"TaxCollectionandAdministrationLawofthePeople'sRepublicofChina"(hereinafterreferredtoasthe"TaxCollectionandAdministrationLaw").)Andthe"ImplementationRulesoftheTaxCollectionandAdministrationLawofthePeople'sRepublicofChina"(hereinafterreferredtoasthe"ImplementationRules")andotherrelevantprovisionstoapplyforpreferentialtaxpolicies.
Article5TheMinistryofScienceandTechnology,theMinistryofFinance,andtheStateAdministrationofTaxationshallberesponsiblefortheguidance,managementandsupervisionofthenationalhigh-techenterpriseidentificationwork.
KapitolaIIOrganizaceaRealizace
Article6TheMinistryofScienceandTechnology,theMinistryofFinance,andtheStateAdministrationofTaxationformtheNationalLeadingGroupfortheAccreditationandManagementofHigh-techEnterprises(belowCalledthe"LeadingGroup"),itsmainresponsibilitiesare:
(1)Determinethedirectionofthenationalhigh-techenterprisecertificationmanagementwork,reviewthehigh-techenterprisecertificationmanagementworkreport;
(2))Coordinateandresolvemajorissuesintheimplementationofcertificationmanagementandrelatedpolicies;
(3)Adjudicatemajordisputesinthecertificationmanagementofhigh-techenterprises,superviseandinspectthecertificationmanagementworkinvariousregions,anddealwiththeproblemsfoundGuiderectification.
Article7TheleadinggrouphasanofficecomposedofrelevantpersonnelfromtheMinistryofScienceandTechnology,theMinistryofFinance,andtheStateAdministrationofTaxation.TheofficeislocatedintheMinistryofScienceandTechnology.Itsmainresponsibilitiesare:
(1)Submitareportonthemanagementofhigh-techenterprisecertification,researchandputforwardpolicyimprovementrecommendations;(2)guidethemanagementofhigh-techenterprisecertificationinvariousregions,organizethesupervisionandinspectionofthemanagementofhigh-techenterprisecertification,andcheckthefindingsProposerectificationandhandlingsuggestionsfortheproblem;
(3)Responsiblefortherecordmanagementoftheidentificationofhigh-techenterprisesinvariousregions,publishthelistofidentifiedhigh-techenterprises,andissuehigh-techenterprisecertificatenumbers;
(4) Vybudujte a spravujte „High-tech EnterpriseCertificationManagement Network“;
(5)Dokončete další úkoly přidělené vedoucí skupině.
Article8Thescienceandtechnologyadministrativedepartmentsofprovinces,autonomousregions,municipalitiesdirectlyundertheCentralGovernment,andcitiesunderseparatestateplanning,togetherwiththefinanceandtaxationdepartmentsatthesamelevel,formaregionalhigh-techenterprisecertificationmanagementagency(hereinafterreferredtoas"certificationagency").Theaccreditationagencyhasanofficecomposedofrelevantpersonnelfromthescienceandtechnology,finance,andtaxationdepartmentsoftheprovincialandseparatecities.Themainresponsibilitiesoftheaccreditationagencyareasfollows:
(1)Responsiblefortheidentificationofhigh-techenterprisesintheadministrativearea,andsubmitareportonthemanagementofhigh-techenterprisesintheregiontotheleadinggroupofficeeveryyear;
(2)Responsibleforreportingtherecognizedhigh-techenterprisestotheOfficeoftheLeadingGroupforfilingasrequired,andissuinghigh-techenterprisecertificatestothecompaniesthathavepassedthefiling;(3)Responsibleforselectingreviewexpertsparticipatinginthecertification(Includingtechnicalexpertsandfinancialexperts),andstrengthensupervisionandmanagement;
(4)Responsibleforsupervisingandinspectingtherecognizedenterprises,accepting,verifyingandprocessingreviewapplicationsandrelatedreports,andimplementingtheleadinggroupanditsRectificationsuggestionsputforwardbytheoffice;
(5)Completeothertasksassignedbytheleadinggroupoffice.
Article9Thequalificationsofhigh-techenterprisesthathavepassedthecertificationshallbevalidforthreeyearsfromthedateofissuanceofthecertificate.
Article10Afteranenterpriseobtainsthequalificationofahigh-techenterprise,itcanenjoytaxincentivesfromtheyearwhenthehigh-techenterprisecertificateisissued,andcangothroughthetaxpreferentialprocedureswiththecompetenttaxauthorityinaccordancewiththeprovisionsofArticle4oftheseMeasures.
KapitolaIIIPostupy
Article11isrecognizedasahigh-techenterpriseandmustmeetthefollowingconditionsatthesametime:
(1)Enterprisesmustberegisteredformorethanoneyearwhenapplyingforcertification;
(2)Enterprisesobtaincoretechnicalsupportfortheirmainproducts(services)throughindependentresearchanddevelopment,transfers,donations,mergersandacquisitions,etc.Theownershipofintellectualpropertyrights;
(3)Thetechnologiesthatplayacoresupportingroleinthemainproducts(services)oftheenterprisefallwithinthescopeofthe"High-techFieldsSupportedbytheState";
(4)Thecompany’sscientificandtechnologicalpersonnelengagedinR&Dandrelatedtechnologicalinnovationactivitiesaccountedfornolessthan10%ofthecompany’stotalnumberofemployeesinthatyear;Calculatedbasedonactualoperatinghours,thesamebelow)Theproportionoftotalresearchanddevelopmentexpensestototalsalesrevenueinthesameperiodmeetsthefollowingrequirements:
1. Společnosti s příjmy z prodeje nižšími než 50 milionů juanů (včetně) v posledním roce, Podíl není menší než 5 %;
2.Forcompanieswithsalesrevenueof50millionto200millionyuan(inclusive)inthemostrecentyear,theproportionisnotlessthan4%;
3.Theproportionofcompanieswithsalesrevenueofmorethan200millionyuaninthemostrecentyearisnotlessthan3%.
Amongthem,thetotalR&DexpensesincurredbyenterprisesinChinaaccountfornolessthan60%ofthetotalR&Dexpenses;
(6)Výnosy z high-tech produktů v minulém roce (služby) tvořily nejméně 60 % celkových příjmů společnosti za stejné období; (7) Hodnocení inovační schopnosti společnosti by mělo splňovat odpovídající požadavky;
(8)Thecompany’sapplicationforthepreviousNomajorsafety,majorqualityaccidentsorseriousenvironmentalviolationsoccurredduringtheyear.
Article12Theproceduresfortheidentificationofhigh-techenterprisesareasfollows:
(1) Podniková aplikace
Enterprisesshallconductself-evaluationinaccordancewiththeseMeasures.Thosewhoaredeemedtomeettheaccreditationrequirementsshallregisteronthe"High-techEnterpriseAccreditationManagementNetwork"andsubmitanaccreditationapplicationtotheaccreditationagency.Submitthefollowingmaterialswhenapplying:
1.Žádost o uznání high-tech podniků;
2.Relevantregistrationcertificatescertifyingtheestablishmentoftheenterpriseaccordingtolaw;
3.Intellectualproperty-relatedmaterials,scientificresearchprojectapprovalcertificates,scientificandtechnologicalachievementstransformation,researchanddevelopmentorganizationmanagementandotherrelatedmaterials;
4.Keytechnologiesandtechnicalindicators,productionapprovals,certificationsofenterprisehigh-techproducts(services)Relevantmaterialssuchasaccreditationandrelatedqualificationcertificates,productqualityinspectionreports;
5.Descriptionmaterialsofenterpriseemployeesandscientificandtechnicalpersonnel;
6.EnterprisesissuedbyaqualifiedintermediaryagencySpecialauditorattestationreportforresearchanddevelopmentexpensesinthepastthreefiscalyearsandincomefromhigh-techproducts(services)inthepastfiscalyear,togetherwithexplanatorymaterialsforresearchanddevelopmentactivities;
7.CertifiedbyaqualifiedintermediaryagencyFinancialaccountingreports(includingaccountingstatements,notestoaccountingstatements,andfinancialstatements)forthemostrecentthreefiscalyearsofthecompany;
8.Annualcorporateincometaxreturnforthemostrecentthreefiscalyears.
(2) Odborný posudek
Theaccreditationagencyshallrandomlyselectexpertsfromamongtheexpertswhomeetthereviewrequirementstoformanexpertgroup.Theexpertgroupreviewstheapplicationmaterialsoftheenterpriseandputsforwardreviewopinions.
(3) Kontrola a potvrzení
Accordingtothereviewopinionsoftheexpertgroup,theaccreditationagencyconductsacomprehensivereviewoftheapplicantenterprise,putsforwardtheaccreditationopinionsandsubmitsthemtotheleadinggroupoffice.AccreditedenterprisesshallbepublicizedbytheLeadingGroupOfficeonthe"High-techEnterpriseRecognitionManagementNetwork"for10workingdays.Ifthereisnoobjection,theywillbefiledandannouncedonthe"High-techEnterpriseRecognitionManagementNetwork".ThecertificationagencywillissueaunifiedsealtotheenterpriseThe“High-techEnterpriseCertificate”ofthesystem;ifthereareobjections,thecertificationagencyshallverifyanddealwithit.
Article13Afteranenterpriseobtainsthequalificationofahigh-techenterprise,itshallfillinthepreviousyear’sintellectualpropertyrights,scientificandtechnicalpersonnel,R&Dexpenses,operatingincome,etc.onthe"High-techEnterpriseCertificationManagementNetwork"beforetheendofMayeachyearAnnualdevelopmentreport.
Article14Forsecret-relatedenterprises,inaccordancewiththerelevantstateregulationsonsecrecywork,andonthepremiseofensuringthesecurityofsecret-relatedinformation,organizeidentificationaccordingtotheidentificationworkprocedures.
Kapitola IVDozor a správa
Article15TheMinistryofScienceandTechnology,theMinistryofFinance,andtheStateAdministrationofTaxationshallestablishrandomrandominspectionsandkeyinspectionmechanismstostrengthenSupervisionandinspectionoftechnicalenterprisecertificationmanagement.Rectificationopinionsshouldbeputforwardtothecertificationbodywithproblemsandcorrectedwithinatimelimit.Iftheproblemisserious,itwillbenotifiedandcriticized,andthecertificationmanagementworkwillbesuspendediftheproblemisnotcorrectedwithinthetimelimit.
Article16Regardingtherecognizedhigh-techenterprises,iftherelevantdepartmentsfindthattheydonotmeetthecertificationrequirementsinthedailymanagementprocess,theyshallsubmitthemtothecertificationagencyforreview.Afterthereview,ifitisconfirmedthatitdoesnotmeetthecertificationconditions,thecertificationagencyshallcancelitsqualificationasahigh-techenterprise,andnotifythetaxauthoritytorecoverthetaxbenefitsthatithasenjoyedsincetheyearwhenthecertificationconditionsarenotmet.
Article17Thenamechangeofahigh-techenterpriseoramajorchangerelatedtothecertificationconditions(suchasdivision,merger,reorganization,andchangesinbusinessoperations,etc.)shouldbereportedtothecertificationbodywithinthreemonths.Thequalificationsofhigh-techenterprisesshallremainunchangediftheaccreditationagencymeetstheaccreditationconditions.Ifthecompanyisrenamed,theaccreditationcertificateshallbere-issuedwiththesamenumberandvalidityperiod;iftheaccreditationconditionsarenotmet,thehigh-techenterpriseshallbecancelledfromtheyearwhenthenameischangedortheconditionsarechanged.Enterprisequalifications.
Article18Forhigh-techenterprisesthatmigrateacrosstheareaunderthemanagementofthecertificationorganization,ifthemigrationiscompletedwithinthevalidityperiodoftheirhigh-techenterprisequalifications,theirqualificationswillcontinuetobevalid;Theaccreditationagencyoftheplaceofrelocationshallbere-accreditedinaccordancewiththeseMeasures.
Article19Ifarecognizedhigh-techenterprisehasoneofthefollowingbehaviors,thecertificationbodyshallcancelitshigh-techenterprisequalification:
(1)ExistingintheprocessofapplicationforcertificationSeriousfraudulentacts;
(2)Majorsafety,majorqualityaccidentsorseriousenvironmentalviolationsoccur;
(3)Failuretoreportmajorchangesrelatedtotheidentifiedconditionsontime,Orfailingtofillintheannualdevelopmentreportfortwoyears.
Forenterprisesthathavebeendisqualifiedashigh-techenterprises,thecertificationagencyshallnotifythetaxauthoritiestorecoverthehigh-techenterprisesthattheyhaveenjoyedsincetheyearoftheabove-mentionedbehaviorinaccordancewiththeTaxCollectionandAdministrationLawandrelevantregulations.Daňové pobídky.
Article20Thevariousinstitutionsandpersonnelinvolvedintheidentificationofhigh-techenterprisesshallhavetheobligationofintegrity,complianceandconfidentialityfortherelevantworkundertaken.Violationoftherequirementsanddisciplinesrelatedtohigh-techenterpriseidentificationworkshallbedealtwithaccordingly.
Kapitola 5 Doplňková ustanovení
Article21TheMinistryofScienceandTechnology,theMinistryofFinance,andtheStateAdministrationofTaxationshallseparatelyformulatethe"High-techEnterpriseCertificationManagementWorkGuidelines.
Article22TheMinistryofScienceandTechnology,theMinistryofFinance,andtheStateAdministrationofTaxationareresponsiblefortheinterpretationofthesemeasures.
Článek 23Tato opatření budou zavedena 1. ledna 2016. Původní „administrativní opatření pro uznání high-tech podniků“ (GuokeFahuo[2008]č. 172) budou ve stejnou dobu zrušena.
Metoda analýzy
Costleadership analýza
AccordingtoPorter’stheory,costadvantageisoneofthecompetitiveadvantagesthatcompaniesmayobtain.Basedonthis,manycompanieswillCostmanagementhasbeenraisedtoastrategicposition,thegoalofcostleadershiphasbeenformulated,andthecompany'scostcontrolandplanninghavebeenstrengthened.Althoughtherearemanyfactorsthataffectthecostofenterprises,fromastrategicpointofview,therearemainlyeconomiesofscaleandlearningcurveeffects.
Thecostofavalueactivityisoftenconstrainedbyeconomiesofscale.Economiesofscalearisefromtheabilitytocarryoutalargerrangeofactivitiesindifferentwaysandwithhigherefficiency;fromtheabilitytoshareintangiblecostsandR&Dexpensesinlargersales;alsofromtheabilitytosupporttheexpansionofanactivityTheincreaseininfrastructureandoverheadcostsrequiredforthisactivityislowerthanitsexpansion.Thekeytoeconomiesofscaleisthatdemandmustbepriceelastic.However,high-techproductsarehighlyinnovative,haveastrongmonopoly,andhavenocompletesubstitutes.Therefore,thepriceelasticityofdemandissmall,andthereisalackofinevitablerelationshipbetweenpriceandsalesvolume.Link.Ontheotherhand,thereisaseriousinformationasymmetrybetweenthesupplyanddemandofhigh-techproducts,andcustomershavenowayofknowingwhatpriceisreasonable.Therefore,pricereductionsmaynotnecessarilyleadtosalesgrowth,andeconomiesofscalecannotbebroughtintoplay.
Thelearningcurveisanotherimportantfactorforcompaniestoobtaincostadvantages.Avalueactivityincreasesitsefficiencywithlearning,anditscostdecreasesovertime.Learnaboutthemechanismofcostreductionovertime,includingtheimprovementoflaborefficiency,theimprovementofassetutilization,andthemoresuitablerawmaterialsfortheprocess.Thatis,doingthesamethingoverandovermayfindamoreeffectiveproductionmethod.However,high-techproductsarehighlyinnovative,whichmeansthattheoriginalproductsandtechnologicalprocessesmaylastforashorttime,andittakesalongtimetoimproveefficiencythroughlearningandreducecosts.Atthesametime,high-techenterpriseproductsareupdatedrelativelyquickly.Therefore,itmayfacealearningcurveofcontinuousupwarddisplacement.Theunitcostoftheproductisdifficulttoreduceduetotheallocationoftheresearchanddevelopmentexpensesofthenewproduct,andthecostleadershipisdifficulttoobtain.
Diferenciační analýza
Asmarketcompetitionbecomesmoreandmorefierce,marketingisfacingmoreandmoreserioushomogeneity,notonlythehomogeneityofproducts,butalsomarketingstrategiesBothtechnologiesandtechniquestendtobehomogenized,andcompanieshavefallenintothequagmireofpricewars,advertisingwars,terminalwars,andsalespromotionwars.Therefore,thepursuitofproductandmarketingmodeldifferentiationhasbecomeaninevitablestrategyforcompaniestocontinuetogaincompetitiveadvantagesinthedynamicmarket.means.Whetheritiscostleadershipordifferentiation,theultimategoalistoobtainhighreturns.Asmentionedearlier,itisdifficultforhigh-techcompaniestoimplementcost-leadingstrategies.Therefore,differentiationhasbecomeaninevitablechoice.Thechoiceofdifferentiatedmarketingstrategyisthenaturalresultofthedevelopmentofhigh-techenterprises.Thebiggestcharacteristicofhigh-techenterprisesliesintheirstronginnovationkineticenergyandinnovativeability,andinnovationandproductdifferentiationarepositivelycorrelated.Furthermore,differentiationisdirectlyproportionaltotherelativepriceoftheproduct,andhighrelativepricesmeanhighreturns.Obtaininghighreturnsthroughinnovationwillinturnstimulatecompaniestoincreasetheirresearchanddevelopmenteffortstopromoteinnovation.Thisisavirtuouscircle.