一、政策依据
《中华人民共和国企业所得税法》(2007年3月16日第十届全国人民代表大会第五次会议通过，2017年2月24日第一次修正，2018年12月29日第二次修正）、
《财政部国家税务总局关于高新技术企业职工教育经费税前扣除政策的通知》（财税[2015]63号）、
《科技部财政部国家税务总局关于修订印发<高新技术企业认定管理办法》的通知》(国科发火[2016]32号）、
《科技部财政部国家税务总局关于修订印发（高新技术企业认定管理工作指引〉的通知》(国科发火[2016]195号）
二、政策要点
高新技术企业是指：在《国家重点支持的高新技术领域》内，持续进行研究开发与技术成果转化，形成企业核心自主知识产权，并以此为基础开展经营活动，在中国境内(不包括港、澳、台地区）注册的居民企业。
三、高新技术企业认定条件
（一）企业申请认定时须注册成立一年以上；
（二）企业通过自主研发、受让、受赠、并购等方式，获得对其主要产品(服务)在技术上发挥核心支持作用的知识产权的所有权；
（三）对企业主要产品（服务)发挥核心支持作用的技术属于《国家重点支持的高新技术领域》规定的范围；
（四）企业从事研发和相关技术创新活动的科技人员占企业当年职工总数的比例不低于10%；
（五）企业近三个会计年度(实际经营期不满三年的按实际经营时间计算，下同）的研究开发费用总额占同期销售收入总额的比例符合如下要求：
1.最近一年销售收入小于5000万元(含）的企业，比例不低于5%；
2.最近一年销售收入在5000万元至2亿元(含）的企业，比例不低于4%；
3.最近一年销售收入在2亿元以上的企业，比例不低于3%。其中，企业在中国境内发生的研究开发费用总额占全部研究开发费用总额的比例不低于60%；
（六）近一年高新技术产品（服务）收入占企业同期总收入的比例不低于60%；
（七）企业创新能力评价应达到相应要求；
（八）企业申请认定前一年内未发生重大安全、重大质量事故或严重环境违法行为。
四、高新技术企业优惠政策
（一）所得税减免：高新企业享受15%的优惠所得税率，相当于在原来25%的基础上降低了40%(既企业原本需要交税100万，申请高企后，直接减税40万）；
（二）资金奖励：我市对上年度首次认定的高新技术企业给予奖励，其中，对上年度销售收入200万元(含）以上的企业，一次性奖励20万元，对销售收入200万元以下的企业一次性奖励10万元，所需资金由市、县(区）两级财政各承担50%。对上年度重新通过认定的高新技术企业一次性奖励5万元，所需资金由县（区)财政承担。同时，省财政对上年度首次认定的高新技术企业和连续3次认定的高新技术企业给予最高10万元奖励。
（三）固定资产加速折旧(允许加速折旧的固定资产包括)：
1.由于技术进步，产品更新换代较快的固定资产；
2.常年处于强震动、高腐蚀状态的固定资产。采取缩短折旧年限方法的，最低折旧年限不得低于本条例第六十条规定折旧年限的60%；
3.加速折旧方法，采取双倍余额递减法或者年数总和法。
（四）技术转让所得免征、减征一个纳税年度内，企业技术转让所得不超过500万元的部分，免征企业所得税；超过500万元的部分，企业所得税减半。
（五）研发费用加计扣除企业为开发新技术、新产品、新工艺发生的研究开发业用，未形成无形资产计入当期损益的，在按照规定据实扣的基础上，按照企业研究开发费用的75%加计扣除，其中制造业加计扣除比例提升至100%；形成无形资产的，按照无形资产成本的175%摊销。
（六）项目支持：高新技术企业认定资质基本成为申报市、省、国家科研项目的前置条件，予以优先支持。
（七）金融支持：高新技术企业已成为银行等金融机构和各类投资机构青睐的对象，更容易获得信贷支持和风险投资。
（八）资本市场：创业板上市、新三板、科创板挂牌时将高新技术企业资质作为加分因素，优先批准符合上市条件的股份制高新技术企业股票上市。
（九）招投标：招投标中把高新技术企业作为优先选择对象，一些招投标中甚至把取得高新技术企业资质作为必要条件。
（十）品牌宣传：高新技术企业对于任何企业都是一个难得的国家级的资质认证，对依靠科技立身的企业更是不可或缺的硬招牌。
五、高新技术企业认定程序
Guide for Xinyang Foreign-funded Enterprises to Apply for High-tech Enterprise Certification
1、 Policy basis
Enterprise income tax law of the people's Republic of China (adopted at the fifth session of the Tenth National People's Congress on March 16, 2007, amended for the first time on February 24, 2017 and amended for the second time on December 29, 2018)
Notice of the Ministry of Finance and the State Administration of Taxation on the pre Tax Deduction Policy of employee education funds in high-tech enterprises (CS [2015] No. 63)
Notice of the Ministry of science and technology, the Ministry of Finance and the State Administration of Taxation on revising and printing the administrative measures for the recognition of high-tech enterprises (gkfh [2016] No. 32)
Notice of the Ministry of science and technology, the Ministry of Finance and the State Administration of Taxation on revising and printing (guidelines for the administration of recognition of high-tech enterprises) (gkfh [2016] No. 195)
2、 Key policy points
High tech enterprises refer to resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) that continuously carry out research and development and transformation of technological achievements, form enterprise core independent intellectual property rights, and carry out business activities on this basis.
3、 Recognition conditions of high-tech enterprises
（1） When applying for recognition, the enterprise must be registered and established for more than one year;
（2） The enterprise obtains the ownership of intellectual property rights that play a core supporting role in the technology of its main products (services) through independent research and development, transfer, donation, M & A, etc;
（3） The technologies that play a core supporting role in the main products (services) of the enterprise belong to the scope specified in the high and new technology fields supported by the state;
（4） The proportion of scientific and technological personnel engaged in R & D and related technological innovation activities in the total number of employees of the enterprise in the current year shall not be less than 10%;
（5） The proportion of the total research and development expenses of the enterprise in the total sales revenue of the same period in recent three fiscal years (calculated according to the actual operation time if the actual operation period is less than three years, the same below) meets the following requirements:
1.The proportion of enterprises with sales revenue less than 50 million yuan (included) in the latest year shall not be less than 5%;
2.The proportion of enterprises with sales revenue of 50 million yuan to 200 million yuan (inclusive) in the latest year shall not be less than 4%;
3.The proportion of enterprises with sales revenue of more than 200 million yuan in the most recent year shall not be less than 3%. Among them, the total research and development expenses incurred by enterprises in China shall account for no less than 60% of the total research and development expenses;
（6） The proportion of income from high-tech products (services) in the total income of the enterprise in the same period in recent one year shall not be less than 60%;
（7） The evaluation of enterprise innovation ability should meet the corresponding requirements;
（8） No major safety or quality accidents or serious environmental violations occurred within the year before the enterprise applied for recognition.
4、 Preferential policies for high-tech enterprises
（1） Income tax reduction: high tech enterprises enjoy a preferential income tax rate of 15%, which is equivalent to a 40% reduction from the original 25% (that is, the enterprise originally needs to pay tax of 1 million, and after applying for high enterprise, it will directly reduce tax of 400000);
（2） Capital reward: the city will reward the high-tech enterprises recognized for the first time in the previous year, including 200000 yuan for enterprises with a sales revenue of more than 2 million yuan (inclusive) in the previous year and 100000 yuan for enterprises with a sales revenue of less than 2 million yuan. The required funds will be paid by the city and countyThe finance at the (District) level and the (District) level shall bear 50% respectively. The high-tech enterprises re recognized in the previous year shall be rewarded with 50000 yuan at one time, and the funds required shall be borne by the county (District) finance. At the same time, the provincial finance shall give a maximum reward of 100000 yuan to the high-tech enterprises recognized for the first time in the previous year and the high-tech enterprises recognized for three consecutive times. (III) accelerated depreciation of fixed assets(fixed assets that allow accelerated depreciation include): 1. Fixed assets with rapid product renewal due to technological progress; 2. Fixed assets in strong vibration and high corrosion throughout the year. If the method of shortening the depreciation life is adopted, the minimum depreciation life shall not be less than 60% of the depreciation life specified in Article 60 of these regulations; 3. The accelerated depreciation method shall adopt the double declining balance method or the sum of years method. (4)Income from technology transfer shall be exempted or reduced. Within a tax year, the part of the enterprise's income from technology transfer that does not exceed 5 million yuan shall be exempted from enterprise income tax; for the part exceeding 5 million yuan, the enterprise income tax shall be reduced by half. (5)If the R & D expenses incurred by the enterprise for the development of new technologies, new products and new processes are added and deducted, and the intangible assets are not included in the current profits and losses, the R & D expenses shall be added and deducted according to 75% of the enterprise's R & D expenses on the basis of actual deduction in accordance with the regulations, of which the manufacturing industry's added and deducted proportion shall be increased to 100%; if the intangible assets are formed, they shall be amortized according to 175% of the cost of intangible assets。
（6） Project support: the qualification of high-tech enterprises has basically become the precondition for applying for municipal, provincial and national scientific research projects, and priority support is given.
（7） Financial support: high tech enterprises have become the favored object of banks and other financial institutions and various investment institutions, and it is easier to obtain credit support and venture capital.
（8） Capital market: when listing on GEM, new third board and science and innovation board, the qualification of high-tech enterprises shall be taken as a bonus factor, and the stock listing of joint-stock high-tech enterprises meeting the listing conditions shall be given priority.
（9） Bidding: high-tech enterprises are given priority in bidding, and some bidding even take obtaining the qualification of high-tech enterprises as a necessary condition.
（10） Brand promotion: high tech enterprises are a rare national qualification certification for any enterprise, and they are an indispensable hard signboard for enterprises relying on science and technology.
5、 Identification procedure of high-tech enterprises
Foreign Capital Department of Commerce Bureau of Xinyang Municipality
November 15, 2021
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