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信阳市科学技术局
信阳市商务局
为方便开展外资企业服务工作，市科技局、市商务局将高新技术企业申报、科技型中小企业评价工作所需特别注意的要点整理成服务手册，供外资企业参考了解。
目 录
1.高新技术企业的定义··············1
2.国家重点支持的高新技术领域··········1
3.高新技术企业认定条件·············2
4.高新技术企业优惠政策·············3
5.认定程序与注意事项··············5
6.国家高新技术企业认定的四项指标········6
二、国家科技型中小企业评价
1.科技型中小企业的定义·············13
2.评价条件标准················13
3.评价好处··················14
4.评价网址···················14
5.评价有效期和更新··············14
6.评价流程···················15
7.评价直通车··················15
8.自评打分标准·················16
高新技术企业
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。
二、国家重点支持的高新技术领域
一、电子信息
二、生物与新医药
三、航空航天
四、新材料
五、高技术服务
六、新能源与节能
七、资源与环境
八、先进制造与自动化
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；
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%；
（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。
（一）所得税减免：认定为高新技术企业后，所得税税率由25%降低为15%；
（二）资金奖励：我市对首次认定的高企给予10万元或20万元奖励，市、县各承担50%，重新认定高企由县区给予5万元奖励；省财政对首次认定和连续三次认定的给予最高10万元的奖励。
（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费用，未形成无形资产计入当期损益的，在按照规定据实扣除的基础上，按照企业研究开发费用的75%加计扣除；形成无形资产的，按照无形资产成本的175%摊销。其中，自2021年1月1日起，制造业企业发生的研发费用，按照实际发生额的100%在税前加计扣除；形成无形资产的，按照无形资产成本的200%在税前摊销。
（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、认定程序与注意事项
1、企业获得高新技术企业资格后，在其资格有效期内应每年5月底前通过“高新技术企业认定管理工作网”，报送上一年度发展情况报表。
2、高新技术企业发生名称变更或与认定条件有关的重大变化（如分立、合并、重组以及经营业务发生变化等），应在发生之日起三个月内通过所在地高企认定管理服务机构向省认定机构报告并提交相关材料。
3、已认定的高新技术企业有下列行为之一的，自行为发生之日所属年度起取消其高新技术企业资格。
◎ 在申请认定过程中存在严重弄虚作假行为的。
◎ 发生重大安全、重大质量事故或有严重环境违法行为的。
◎ 未按期报告与认定条件有关重大变化情况，或累计两年未填
报年度发展情况报表的。
六、国家高新技术企业认定的四项指标
主要从知识产权、科技成果转化能力、研究开发组织管理水平、企业成长性等四项指标进行评价。各级指标均按整数打分，满分为100分，综合得分达到70分以上（不含70分）为符合认定要求。四项指标分值结构详见下表：
|
序号 |
指 标 |
分值 |
|
1 |
知识产权 |
≤30 |
|
2 |
科技成果转化能力 |
≤30 |
|
3 |
研究开发组织管理水平 |
≤20 |
|
4 |
企业成长性 |
≤20 |
1. 知识产权（≤30分）
由技术专家对企业申报的知识产权是否符合《认定办法》和《工作指引》要求，进行定性与定量结合的评价。
|
序号 |
知识产权相关评价指标 |
分值 |
|
1 |
技术的先进程度 |
≤8 |
|
2 |
对主要产品（服务）在技术上发挥核心支持作用 |
≤8 |
|
3 |
知识产权数量 |
≤8 |
|
4 |
知识产权获得方式 |
≤6 |
|
5 |
（作为参考条件，最多加2分） 企业参与编制国家标准、行业标准、检测方法、技术规范的情况 |
≤2 |
（1）技术的先进程度
A. 高 （7-8分） B. 较高（5-6分）
C. 一般（3-4分） D. 较低（1-2分）
E. 无 （0分）
解读：注重考查企业技术的含金量，专家的主观判断性增强了，扣分也会是最严重的。如果有发明专利、在发达国家获得PCT专利、科技成果鉴定报告、获得国家发明专利奖等，则更有说服力
（2）对主要产品（服务）在技术上发挥核心支持作用
A. 强 （7-8分） B. 较强（5-6分）
C. 一般（3-4分） D. 较弱（1-2分）
E. 无 （0分）
解读：知识产权要帮助企业获得更大的竞争优势；60%的高新收入要有自主知识产权来支撑。
（3）知识产权数量
A. 1项及以上 （Ⅰ类）（7-8分）
B. 5项及以上 （Ⅱ类）（5-6分）
C. 3～4项 （Ⅱ类）（3-4分）
D. 1～2项 （Ⅱ类）（1-2分）
E. 0项 （0分）
（4）知识产权获得方式
A. 有自主研发 （1-6分）
B. 仅有受让、受赠和并购等（1-3分）
解读：如果只是转让、受赠、并购等获得只能得1-3分。
（5）企业参与编制国家标准、行业标准、检测方法、技术规范的情况（此项为加分项，加分后“知识产权”总分不超过30分。相关标准、方法和规范须经国家有关部门认证认可。)
A. 是 （1-2分）
B. 否 （0分）
2. 科技成果转化能力（≤30分）
依照《促进科技成果转化法》，科技成果是指通过科学研究与技术开发所产生的具有实用价值的成果（专利、版权、集成电路布图设计等）。科技成果转化是指为提高生产力水平而对科技成果进行的后续试验、开发、应用、推广直至形成新产品、新工艺、新材料，发展新产业等活动。
科技成果转化形式包括：自行投资实施转化；向他人转让该技术成果；许可他人使用该科技成果；以该科技成果作为合作条件，与他人共同实施转化；以该科技成果作价投资、折算股份或者出资比例；以及其他协商确定的方式。
由技术专家根据企业科技成果转化总体情况和近3年内科技成果转化的年平均数进行综合评价。同一科技成果分别在国内外转化的，或转化为多个产品、服务、工艺、样品、样机等的，只计为一项。
A. 转化能力强， ≥5项 （25-30分）
B. 转化能力较强，≥4项 （19-24分）
C. 转化能力一般，≥3项 （13-18分）
D. 转化能力较弱， ≥2项 （7-12分）
E. 转化能力弱， ≥1项 （1-6分）
F. 转化能力无， 0项 （0分）
解读：
1)、年平均数5项及以上，三年必须是15项以上。
2)、成果定义、成果来源、成果转化等要理解清楚，必须是科技成果才能确定
3)、转化形式多样化，不局限于内部转化一种；
4)、成果来源也可以是多种形式，即转让、购买、许可、自主研发等；
5）、科技成果必须属于国高技术重点领域
6）、可以参考《中华人民共和国促进科技成果转化法20150829》
3. 研究开发组织管理水平（≤20分）
由技术专家根据企业研究开发与技术创新组织管理的总体情况，结合以下几项评价，进行综合打分。
（1）制定了企业研究开发的组织管理制度，建立了研发投入核算体系，编制了研发费用辅助账；（≤6分）
解读：提供研发管理制度，核算体系，建立研发费用准备金制度，提供研发费用辅助账（可以参考国税局关于加计扣除和企业所得税年度汇算清缴的表格样式）。
（2）设立了内部科学技术研究开发机构并具备相应的科研条件，与国内外研究开发机构开展多种形式产学研合作；（≤6分）
解读：
1、内部研发机构：组织架构图、研发设备清单、场地图、研发人员结构图
2、国内外研究开发机构：国内985工程大学和211工程大学，各类应用研究院、实验室、工程中心。如香港应科院、深圳光启研究院、微纳研究院；
3、产学研协议和形式的多元化：技术创新联盟\联合办学\定制学员\共建实验室\中试基地\应用研究院等形式，科技特派员制度，博士站等。
4、研发内容：新技术、新工艺、新产品
（3）建立了科技成果转化的组织实施与激励奖励制度，建立开放式的创新创业平台；（≤4分）
解读：
1、成果转化的组织实施与激励制度：
A)、转化形式：自行投资实施转化、向他人转让该技术成果、许可他人使用该科技成果；以该科技成果作为合作条件，与他人共同实施转化；以该科技成果作价投资、折算股份或者出资比例；以及其他协商确定的方式。
B)、设置专门的人机构，从事成果的引进、转化与组织管理；
C)、根据不同的转化形式，制定相对应的激励措施：如股权参与、业绩达标计算提成、职位等级提升等
4. 企业成长性（≤20分）
由财务专家选取企业净资产增长率、销售收入增长率等指标对企业成长性进行评价。企业实际经营期不满三年的按实际经营时间计算。计算方法如下：
（1）净资产增长率
净资产增长率＝1/2
（第二年末净资产÷第一年末净资产＋第三年末净资产÷第二年末净资产）－1
净资产 = 资产总额 － 负债总额
资产总额、负债总额应以具有资质的中介机构鉴证的企业会计报表期末数为准。
（2）销售收入增长率
销售收入增长率＝1/2
（第二年销售收入÷第一年销售收入＋第三年销售收入÷第二年销售收入）－1
企业净资产增长率或销售收入增长率为负的，按0分计算。第一年末净资产或销售收入为0的，按后两年计算；第二年末净资产或销售收入为0的，按0分计算。
以上两个指标分别对照下表评价档次（ABCDEF）得出分值，两项得分相加计算出企业成长性指标综合得分。
|
成长性得分 |
指标 赋值 |
分 数 |
|||||
|
≥35% |
≥25% |
≥15% |
≥5% |
﹥0 |
≤0 |
||
|
≤20分 |
净资产增长率赋值 ≤10分 |
A 9-10分 |
B 7-8分 |
C 5-6分 |
D 3-4分 |
E 1-2分 |
F 0分 |
|
销售收入增长率赋值 ≤10分 |
|||||||
解读：净资产=所有者权益(包括实收资本或者股本、资本公积、盈余公积和未分配利润等)=资产总额-负债总额
国家科技型中小企业评价
科技型中小企业是指依托一定数量的科技人员从事科学技术研究开发活动，取得自主知识产权并将其转化为高新技术产品或服务，
从而实现可持续发展的中小企业。
科技型中小企业须同时满足以下条件：
1、在中国境内（不包括港、澳、台地区）注册的居民企业
2、职工总数不超过500人、年销售收入不超过2亿元、资产总
额不超过2亿元；
3、内资企业提供的产品和服务不属于国家发改委《产业结构调整指导目录》规定的限制类和淘汰类；外资企业产品和服务不属于国家发改委、商务部《外商投资产业指导目录》规定的禁止外商投资产业目录和限制外商投资产业目录。
4、企业在填报上一年及当年内未发生重大安全、质量事故和严
重环境违法、科研严重失信行为，且企业未列入经营异常名录和严重违法失信企业名单
三、评价好处
登陆网址：www.innofund.gov.cn，点击评价按钮。
网站有时候会进行升级或问题的处理暂时无法打开，为不影响科技型中小企业评价工作正常开展，企业也可通过以下地址直接访问：
企业登陆链接：https://tsme.chinatorch.gov.cn/techBased
1.科技型中小企业“登记编号”实行年度动态管理，“登记编号”从公告之日起至次年3月31日前有效。企业应按年度进行信息更新，从而取得新年度“登记编号”。
2.入库企业应在次年1月1日至3月31日，通过“评价工作系统”主动更新《科技型中小企业信息表》，经审核、公示后符合条件的，取得新年度入库“登记编号”。
六、评价流程
七、评价直通车
企业拥有以下资质可直接评价：
1、企业拥有有效期内高新技术企业资格证书
2、企业拥有经认定的省部级以上研发机构
3、企业近五年内获得过国家级科技奖励，并在获奖单位中排在前三名。
4、企业近五年内主导制定过国际标准、国家标准或行业标准。
八、自评打分标准
科技型中小企业评价指标具体包括科技人员、研发投入、科技成果三类，满分100分。企业根据科技型中小企业评价指标进行综合评价所得分值不低于60分，且科技人员指标得分不得为0分。
|
企业科技活动评分（满分100分） |
企业自评 |
|
|
科技人员 （满分20分） |
上一会计年度企业科技人员占企业职工总数的比例 |
□30%（含）以上（20分） □25%（含）-30%（16分） □20%（含）-25%（12分） □15%（含）-20%（8分） □10%（含）-15% （4分） □10%以下（0分） |
|
研发投入 （满分50分） 企业从（1）、（2）两项指标中选择一个指标进行评分。 |
（1）上一会计年度企业研发费用总额占销售收入总额的比例 |
□6%（含）以上（50分） □5%（含）-6%（40分） □4%（含）-5% （30分） □3%（含）-4%（20分） □2%（含）-3% （10分） □2%以下（0分） |
|
（2）上一会计年度企业研发费用总额占成本费用支出总额的比例 |
□30%（含）以上（50分） □25%（含）-30%（40分） □20%（含）-25%（30分） □15%（含）-20%（20分） □10%（含）-15% （10分） □10%以下（0分） |
|
|
科技成果 （满分30分） |
企业拥有的在有效期内的与主要产品（或服务）相关的知识产权类别和数量（知识产权应没有争议或纠纷） |
□1项及以上Ⅰ类知识产权 （30分） □4项及以上Ⅱ类知识产权 （24分） □3项Ⅱ类知识产权 （18分） □2项Ⅱ类知识产权 （12分） □1项Ⅱ类知识产权 （6分） □没有知识产权 （0分） |
Service
Manual
Xinyang Science and Technology Bureau
Commerce Bureau of Xinyang Municipality
In order to facilitate the service work of foreign-funded enterprises, the Municipal Bureau of science and technology and the Municipal Bureau of Commerce sorted out the key points needing special attention in the application of high-tech enterprises and the evaluation of scientific and technological small and medium-sized enterprises into a service manual for foreign-funded enterprises.
catalogue
1、 High-tech enterprise
1.Definition of high-tech enterprise.............................................. 1
2.High tech fields supported by the State......................................... 1
3.Recognition conditions for high-tech enterprises.................................2
4.Preferential policies for high-tech enterprises .................................3
5.Identification procedures and precautions........................................5
6.Four indicators recognized by national high-tech enterprises ....................6
2、 Evaluation of national scientific and technological small and medium-sized enterprises
1.Definition of technology-based small and medium-sized enterprises................13
2.Criteria for evaluation conditions ............................................. 13
3.Evaluate benefits................................................................14
4.Evaluation website ............................................................. 14
5.Evaluation validity period and renewal...........................................14
6.Evaluation process ..............................................................15
7.Evaluation of through train .................................................... 15
8.Scoring standard for self-assessment.............................................16
High-tech enterprise
1、 Definition of high-tech enterprise
High tech enterprises refer to the high-tech fields supported by the state, which continuously carry out research and development and transformation of technological achievements, form the core independent intellectual property rights of enterprises, carry out business activities on this basis, and register in China (excluding Hong Kong, Macao and Taiwan)
Resident enterprises.
2、 High tech fields supported by the state
1、 Electronic information
2、 Biology and new medicine
3、 Aerospace
4、 New material
5、 High tech services
6、 New energy and energy conservation
7、 Resources and environment
8、 Advanced manufacturing and automation
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 latest 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 relief:After being recognized as a high-tech enterprise, the income tax rate will be reduced from 25% to 15%;
（2） Financial reward:The city will give 100000 yuan or 200000 yuan to the high-tech enterprises recognized for the first time, and the city and county will bear 50% respectively. The county and district will give 50000 yuan to the high-tech enterprises recognized again;The provincial finance will give a reward of up to 100000 yuan to those recognized for the first time and for three consecutive times.
（3） Accelerated depreciation of fixed assets（Fixed assets that allow accelerated depreciation include:
1. fixed assets with rapid product upgrading due to technological progress;
2. fixed assets in strong vibration and high corrosion all year round.If the method of shortening the depreciation period is adopted, the minimum depreciation period shall not be less than 60% of the depreciation period specified in Article 60 of these regulations;
3. the accelerated depreciation method adopts the double declining balance method or the sum of years method.
（4） Exemption and reduction of income from technology transfer
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 halved.
（5） Additional deduction of R & D expenses
If the research and development expenses incurred by the enterprise for the development of new technologies, new products and new processes do not form intangible assets and are included in the current profits and losses, they shall be calculated and deducted according to 75% of the enterprise's research and development expenses on the basis of actual deduction in accordance with the regulations;If an intangible asset is formed, it shall be amortized at 175% of the cost of the intangible asset.Among them, from January 1, 2021, the R & D expenses incurred by manufacturing enterprises shall be calculated and deducted before tax according to 100% of the actual amount;If an intangible asset is formed, it shall be amortized before tax according to 200% of the cost of the intangible asset.
（6） Project support:The qualification of high-tech enterprises has basically become a prerequisite 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 objects 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 the gem and the new third 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:In bidding, high-tech enterprises are given priority, and some even take obtaining the qualification of high-tech enterprises as a necessary condition.
（10） Brand promotion:High tech enterprise is a rare national qualification certification for any enterprise, and it is an indispensable hard signboard for enterprises relying on science and technology.
5、 Identification procedures and precautions
1.After obtaining the qualification of high-tech enterprise, the enterprise shall submit the development report of the previous year through the "high-tech enterprise recognition management network" before the end of May each year within the validity period of its qualification.
2.In case of name change or major changes related to the recognition conditions (such as division, merger, reorganization and business change, etc.), the high-tech enterprise shall report to the provincial recognition institution through the local high-tech enterprise recognition management service institution and submit relevant materials within three months from the date of occurrence.
3. if a recognized high-tech enterprise commits any of the following acts, it shall cancel its qualification as a high-tech enterprise from the year of occurrence.
◎ serious fraud in the process of application for recognition.
◎ major safety and quality accidents or serious environmental violations.
◎ major changes related to the recognition conditions are not reported on schedule, or they have not been filled in for two years
Report the annual development report.
6、 Four indicators identified by national high-tech enterprises
It is mainly evaluated from four indicators: intellectual property rights, transformation ability of scientific and technological achievements, management level of research and development organization and enterprise growth.All indicators at all levels are scored by integer, with a full score of 100. If the comprehensive score reaches more than 70 (excluding 70), it meets the recognition requirements.The score structure of the four indicators is shown in the table below:
|
Serial number |
Indicators |
Score |
|
1 |
intellectual property right |
≤30 |
|
2 |
Transformation ability of scientific and technological achievements |
≤30 |
|
3 |
Research and development organization management level |
≤20 |
|
4 |
Enterprise growth |
≤20 |
1. Intellectual property (≤ 30 points)
Technical experts shall evaluate whether the intellectual property declared by the enterprise meets the requirements of the identification measures and work guidelines, and conduct a combination of qualitative and quantitative evaluation.
|
Serial number |
Evaluation indicators related to intellectual property |
Score |
|
1 |
Advanced level of Technology |
≤8 |
|
2 |
Play a core supporting role in technology for main products (services) |
≤8 |
|
3 |
Number of intellectual property rights |
≤8 |
|
4 |
Acquisition mode of intellectual property |
≤6 |
|
5 |
(as a reference condition, add 2 points at most) Enterprises' participation in the preparation of national standards, industrial standards, testing methods and technical specifications |
≤2 |
(1) Advanced level of Technology
A. High (7-8 points) B. high (5-6 points)
C. Average (3-4 points) d. low (1-2 points)
E. None (0 point)
Interpretation: pay attention to examining the gold content of enterprise technology, the subjective judgment of experts is enhanced, and the score deduction will be the most serious.It is more convincing if there are invention patents, PCT patents in developed countries, appraisal reports of scientific and technological achievements, national invention patent awards, etc
(2) Play a core supporting role in technology for main products (services)
A. Strong (7-8 points) B. strong (5-6 points)
C. Average (3-4 points) d. weak (1-2 points)
E. None (0 point)
Interpretation: intellectual property should help enterprises gain greater competitive advantage;60% of high-tech income should be supported by independent intellectual property rights.
(3) Number of intellectual property rights
A. 1 item or above (class I) (7-8 points)
B. 5 items and above (class II) (5-6 points)
C. 3-4 items (class II) (3-4 points)
D. Items 1-2 (class I) (1-2 points)
E. 0 items (0 points)
(4) Acquisition mode of intellectual property
A. Independent research and development (1-6 points)
B. Only transferees, gifts, mergers and acquisitions, etc. (1-3 points)
Interpretation: only 1-3 points can be obtained if it is only obtained through transfer, gift, M & A, etc.
(5) Enterprises' participation in the preparation of national standards, industrial standards, testing methods and technical specifications (this item is an additional item, and the total score of "intellectual property" after the additional score shall not exceed 30 points. Relevant standards, methods and specifications must be certified and recognized by relevant national departments.)
A. Yes (1-2 points)
B. No (0 point)
2. Transformation ability of scientific and technological achievements (≤ 30 points)
According to the law on promoting the transformation of scientific and technological achievements, scientific and technological achievements refer to achievements with practical value (patents, copyrights, integrated circuit layout design, etc.) produced through scientific research and technological developmentThe transformation of scientific and technological achievements refers to the follow-up test, development, application and promotion of scientific and technological achievements in order to improve the level of productivity, until the formation of new products, new processes, new materials and the development of new industries.
The forms of transformation of scientific and technological achievements include: self investment and transformation; transfer of the technological achievements to others; licensing others to use the scientific and technological achievements; joint transformation with others with the scientific and technological achievements as cooperation conditions; investment, conversion of shares or contribution proportion based on the scientific and technological achievements; and other ways determined through negotiation.
The technical experts shall make a comprehensive evaluation according to the overall situation of the transformation of scientific and technological achievements of the enterprise and the annual average number of the transformation of scientific and technological achievements in recent three years. The same scientific and technological achievements transformed at home and abroad, or into multiple products, services, processes, samples, prototypes, etc., shall be counted as only one item.
A. Strong transformation ability, ≥ 5 items (25-30 points)
B. Strong transformation ability, ≥ 4 items (19-24 points)
C. Average transformation ability, ≥ 3 items (13-18 points)
D. Weak transformation ability, ≥ 2 items (7-12 points)
E. Weak transformation ability, ≥ 1 item (1-6 points)
F. No conversion ability, 0 item (0 point)
Interpretation:
1) The annual average number is 5 or more, and it must be more than 15 in three years.
2) The definition, source and transformation of achievements should be understood clearly and can only be determined by scientific and technological achievements
3) The transformation forms are diversified, not limited to internal transformation;
4) . the source of achievements can also be in various forms, such as transfer, purchase, license, independent research and development, etc;
5）Scientific and technological achievements must belong to the key areas of high technology in China
6）. please refer to the law of the people's Republic of China on promoting the transformation of scientific and technological achievements 20150829
3. Research and development organization management level (≤ 20 points)
According to the overall situation of enterprise research and development and technological innovation organization and management, technical experts will give comprehensive scores in combination with the following evaluations.
(1) Formulated the organization and management system of enterprise research and development, established the accounting system of R & D investment, and compiled the auxiliary account of R & D expenses;(≤ 6 points)
Interpretation: provide R & D management system, accounting system, establish R & D expense reserve system, and provide R & D expense auxiliary account (refer to the table style of the IRS on additional deduction and annual final settlement of enterprise income tax).
(2) Established internal scientific and technological research and development institutions with corresponding scientific research conditions, and carried out various forms of industry university research cooperation with domestic and foreign research and development institutions;(≤ 6 points)
Interpretation:
1Internal R & D Organization: organization chart, R & D equipment list, field map, R & D personnel structure chart
2Domestic and foreign research and development institutions: domestic 985 Engineering University and 211 Engineering University, various applied research institutes, laboratories and engineering centers.Such as Hong Kong Academy of Applied Sciences, Shenzhen Guangqi Research Institute and micro nano Research Institute;
3. diversification of industry university research agreements and forms: technological innovation alliance \ joint school running \ customized students \ jointly built laboratories \ pilot test bases \ applied research institutes, science and technology commissioner system, doctoral stations, etc.
4R & D content: new technology, new process and new product
(3) The organization, implementation, incentive and reward system for the transformation of scientific and technological achievements has been established, and an open innovation and entrepreneurship platform has been established;(≤ 4 points)
Interpretation:
1Organization, implementation and incentive system for achievement transformation:
A) . transformation form: self investment, transformation, transfer of the technological achievement to others, and licensing of others to use the scientific and technological achievement;Take the scientific and technological achievements as cooperation conditions and jointly implement the transformation with others;The investment, conversion of shares or proportion of capital contribution based on the value of the scientific and technological achievements;And other ways determined through consultation.
B) Set up special human resources institutions to engage in the introduction, transformation and organization management of achievements;
C) Formulate corresponding incentive measures according to different transformation forms: such as equity participation, calculation of Commission for performance standards, promotion of position level, etc
2. Open platform: according to the company's current technology and R & D conditions, open innovation and entrepreneurship to internal employees. At present, the main forms include amoeba or business partner system, maker, incubator, maker space, etc.(4) It has established the training and further education of scientific and technological personnel, staff skill training, introduction of excellent talents, and talent performance evaluation and reward system.(≤ 4 points)
4. Enterprise growth (≤ 20 points)
Financial experts select indicators such as the growth rate of net assets and sales revenue to evaluate the growth of the enterprise.If the actual operation period of the enterprise is less than three years, it shall be calculated according to the actual operation time.The calculation method is as follows:
(1) Growth rate of net assets
Growth rate of net assets = 1 / 2 (net assets at the end of the second year ÷ net assets at the end of the first year + net assets at the end of the third year ÷ net assets at the end of the second year) － 1
Net assets = total assets - total liabilities
The total assets and liabilities shall be subject to the closing balance of the enterprise's accounting statements verified by a qualified intermediary.
(2) Sales revenue growth rate
Sales revenue growth rate = 1 / 2 (sales revenue in the second year ÷ sales revenue in the first year + sales revenue in the third year ÷ sales revenue in the second year) - 1
If the growth rate of net assets or sales revenue of the enterprise is negative, it shall be calculated as 0.If the net assets or sales income at the end of the first year is 0, it shall be calculated according to the next two years;If the net assets or sales income at the end of the second year is 0, it shall be calculated as 0.
The scores of the above two indicators are obtained by comparing with the evaluation grade (ABCDEF) in the table below, and the comprehensive scores of enterprise growth indicators are calculated by adding the two scores.
|
Growth score |
index assignment |
fraction |
|||||
|
≥35% |
≥25% |
≥15% |
≥5% |
﹥0 |
≤0 |
||
|
≤ 20 points |
Valuation of net asset growth rate ≤ 10 points |
A 9-10branch |
B 7-8branch |
C 5-6branch |
D 3-4branch |
E 1-2branch |
F 0branch |
|
Sales revenue growth rate ≤ 10 points |
|||||||
Interpretation: net assets = owner's equity (including paid in capital or share capital, capital reserve, surplus reserve and undistributed profit) = total assets - total liabilities
Evaluation of national scientific and technological small and medium-sized enterprises
1、 Definition of scientific and technological small and medium-sized enterprises
Scientific and technological small and medium-sized enterprises refer to those 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 realize the sustainable development of small and medium-sized enterprises.
2、 Evaluation condition standard
Science and technology-based small and medium-sized enterprises must meet the following conditions at the same time:
1. resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan)
2The total number of employees shall not exceed 500, the annual sales revenue shall not exceed 200 million yuan, and the total assets
The amount shall not exceed 200 million yuan;
3The products and services provided by domestic enterprises do not belong to the restricted and eliminated categories specified in the catalogue for the guidance of industrial structure adjustment issued by the national development and Reform Commission;The products and services of foreign-funded enterprises do not belong to the catalogue of industries prohibited from foreign investment and the catalogue of industries restricted from foreign investment stipulated in the catalogue for the guidance of foreign investment industries issued by the national development and Reform Commission and the Ministry of Commerce.
4. the enterprise has not had any major safety and quality accidents or serious accidents in the previous year and the current year
Environmental violations and serious dishonesty in scientific research, and the enterprise is not included in the list of abnormal operation and the list of serious illegal and dishonest enterprises
3、 Evaluate benefits
Log in to www.innofund.gov.cn and click the evaluation button.
Sometimes the website will be upgraded or the problem can not be opened temporarily. In order not to affect the normal development of the evaluation of science and technology-based small and medium-sized enterprises, enterprises can also visit it directly through the following address:
Enterprise login link:https://tsme.chinatorch.gov.cn/techBased
5、 Evaluation validity and renewal
1.The "registration number" of scientific and technological small and medium-sized enterprises shall be subject to annual dynamic management, and the "registration number" shall be effective from the date of announcement to March 31 of the next year.The enterprise shall update the information annually to obtain the "registration number" of the new year.
2.The warehousing enterprise shall actively update the information form of scientific and technological small and medium-sized enterprises through the "evaluation system" from January 1 to March 31 of the next year. If it meets the conditions after review and publicity, it shall obtain the "registration number" of warehousing in the new year.
6、 Evaluation process
Enterprises with the following qualifications can be directly evaluated:
1The enterprise has the qualification certificate of high-tech enterprise within the validity period
2The enterprise has an accredited R & D institution at or above the provincial and ministerial level
3The enterprise has won national science and technology awards in recent five years, and ranks among the top three award-winning units.
4The enterprise has led the formulation of international standards, national standards or industrial standards in recent five years.
8、 Self assessment scoring standard
The evaluation indicators of scientific and technological small and medium-sized enterprises include scientific and technological personnel, R & D investment and scientific and technological achievements, with a full score of 100 points.The score obtained from the comprehensive evaluation of the enterprise according to the evaluation index of scientific and technological small and medium-sized enterprises shall not be less than 60 points, and the index score of scientific and technological personnel shall not be 0 points.
|
Enterprise science and technology activity score (Full Score: 100) |
Enterprise self-assessment |
|
|
scientific and technical personnel (Full Score: 20 points) |
Proportion of scientific and technological personnel in the total number of employees of the enterprise in the previous fiscal year |
□ more than 30% (including 20 points) □ 25% (inclusive) - 30% (16 points) □ 20% (inclusive) - 25% (12 points) □ 15% (inclusive) - 20% (8 points) □ 10% (inclusive) - 15% (4 points) □ below 10% (0 point) |
|
R & D investment (Full Score: 50 points) The enterprise selects one of the two indicators (1) and (2) to score. |
(1) Proportion of total R & D expenses in total sales revenue of the enterprise in the previous fiscal year |
□ above 6% (inclusive) (50 points) □ 5% (inclusive) - 6% (40 points) □ 4% (inclusive) - 5% (30 points) □ 3% (inclusive) - 4% (20 points) □ 2% (inclusive) - 3% (10 points) □ less than 2% (0 point) |
|
(2) Proportion of total R & D expenses of enterprises in total cost expenses in the previous fiscal year |
□ more than 30% (including 50 points) □ 25% (inclusive) - 30% (40 points) □ 20% (inclusive) - 25% (30 points) □ 15% (inclusive) - 20% (20 points) □ 10% (inclusive) - 15% (10 points) □ below 10% (0 point) |
|
|
Scientific and technological achievements (Full Score: 30 points) |
Category and quantity of intellectual property rights related to main products (or services) owned by the enterprise within the validity period (intellectual property rights shall be free from disputes or disputes) |
□ one or more class I intellectual property rights (30 points) □ 4 or more class II intellectual property rights (24 points) □ 3 class II intellectual property rights (18 points) □ 2 class II intellectual property rights (12 points) □ 1 item of class II intellectual property (6 points) □ no intellectual property rights (0 point) |
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