The 2022 'Government Work Report' proposes to increase the implementation of the super deduction policy for R&D expenses and increase the super deduction ratio for small and medium-sized technology-based enterprises from 75% to *.How to apply to become a technology-based small and medium-sized enterprise?You need to read this article carefully.
Who can apply for the evaluation of technology-based SMEs?
1. Technology-based small and medium-sized enterprises must meet the following conditions at the same time
(1) Incorporated in * territory (excluding Hong Kong, Macao, and Taiwan regions) or established in accordance with the laws of foreign countries (regions), but the actual management agency in * territory has sound accounting, audits and collections, and can accurately collect research and development expenses, and Resident enterprises that pay corporate income tax.
(2) The total number of employees does not exceed 500, the annual sales revenue does not exceed 200 million yuan, and the total assets do not exceed 200 million yuan.
(3) The industry in which the enterprise is located does not fall within the scope of the restricted and eliminated categories stipulated in the 'Industrial Structure Adjustment Guidance Catalogue' of the National Development and Reform Commission, and does not belong to the Ministry of Finance, the State Administration of Taxation, and the Ministry of Science and Technology. The industry that does not apply the pre-tax super deduction policy as stipulated in the 'Notice on Policies' (Cai Shui [2015] No. 119).
(4) The enterprise has no major accidents, major quality accidents, serious environmental violations, or serious dishonesty in scientific research in the previous year and the current year, and the enterprise has not been included in the list of abnormal operations and the list of seriously illegal and dishonest enterprises.
(5) The score of the enterprise based on the comprehensive evaluation of the evaluation indicators of scientific and technological small and medium-sized enterprises shall not be less than 60 points, and the score of scientific and technological personnel indicators shall not be 0 points.
2. 'Through train' for technology-based small and medium-sized enterprises
Enterprises that meet the above conditions (1) to (4) can be directly confirmed as meeting the conditions for small and medium-sized technology-based enterprises if they meet one of the following conditions at the same time:
① The enterprise has a high-tech enterprise qualification certificate within the validity period;
② The enterprise has won * science and technology awards in the past five years;
③ The enterprise has a recognized research and development institution above the provincial and ministerial level;
④The enterprise has led the formulation of national standards, national standards or industry standards in the past five years.
How to apply for the evaluation of technology-based SMEs?
If you think you meet the requirements, you can voluntarily register the basic information of the enterprise on the service platform () and fill in the 'Science and Technology SME Information Form' online.
1. Service entrance
Open the browser, search 'Government Service Platform of the Ministry of Science and Technology', and click 'Evaluation of Small and Medium-sized Technological Enterprises' in 'Hot Spot Services'.
2. Register or log in
After entering the page, click [Entrance].
*Users who apply, need to click [Register Account Now]* natural person or legal person information, and then click [Register].
3. Information filling
Enterprises that have successfully registered and completed their real name* can enter the 'Evaluation Work System', fill in the 'Science and Technology SME Information Form' (hereinafter referred to as the 'Information Form') online and upload relevant supporting documents as required.
Enterprises shall not involve *confidential information in filling in information and uploading documents.
4. Enterprise self-assessment
Enterprises with complete information and supporting documents and self-assessment results that meet the conditions of small and medium-sized technology-based enterprises can submit the 'Information Form', and should also upload the original front page of the 'Information Form' signed by the legal representative and stamped with the company's official seal.
5. Formal review
The evaluation agency should conduct a formal review of the 'Information Form' and related attachments submitted by the enterprise through the 'Evaluation Work System'.The Audit Form includes the following:
①Whether the 'Information Form' is complete;
②Whether the information in the 'Information Form' is consistent with the relevant certification documents;
③ Whether the first page of the 'Information Form' is stamped with the company's official seal;
④ Explanation of other issues in the 'Information Form' (if any, please fill in the specific content of the evaluation agency).
One of the above contents is unqualified, and the information review fails.
If the information is approved, the system will submit it to the provincial science and technology department.
If the information review fails, the system will notify the legal representative and contact person of the enterprise to make corrections.If the enterprise submits the 'Information Form' again after supplementing and correcting, it will be regarded as the first time to submit.
6. Announcement of the list
The provincial scientific and technological authorities shall summarize the 'Information Forms' that have passed the information review, and if they find that they do not meet the requirements, they shall return them to the evaluation agency.
The provincial science and technology authorities summarize the list of companies to be included in the database, generate publicity documents in batches, and publicize the list on the service platform.
7. Warehousing announcement
If there is no objection to the publicity, the provincial science and technology department will assign a registration number (hereinafter referred to as 'registration number') to the scientific and technological small and medium-sized enterprises. 1-digit administrative division code + 1-digit establishment year mark + 1-digit direct confirmation mark + 6-digit system sequence number).The public can inquire about the registration number of the storage of technological SMEs through the service platform.
If there is any objection to the publicity, it will be handed over to the evaluation agency for verification.
8. Delivery of results
Applicants will be notified of the progress and result information of the matter through online progress inquiry.
common problem
1. How long is the 'registration number' valid for small and medium-sized technology-based enterprises?
The 'registration number' of a technology-based small and medium-sized enterprise is valid from the date of announcement to December 31 of that year.
2. Under what circumstances will the technology-based SME qualification be revoked?
If a confirmed technology-based small and medium-sized enterprise commits any of the following acts, the provincial science and technology authority shall revoke its qualification as a technology-based small and medium-sized enterprise and announce it on the platform.
①The enterprise undergoes major changes and no longer meets the conditions stipulated in Chapter II of the 'Evaluation Measures';
② There are serious fraudulent acts;
③ Serious untrustworthy conduct in scientific research;
④ major accidents, major quality accidents or serious environmental violations;
⑤ Being included in the list of abnormal operations and the list of seriously illegal and dishonest enterprises.
3. What procedures need to be performed if a technology-based small and medium-sized enterprise changes?
The 'changes in the enterprise' mentioned in the 'Evaluation Measures' refer to the changes in the name, domicile, legal representative, business scope, etc. of the enterprise under the premise that the unified social credit code of the enterprise remains unchanged.Enterprises that have changed should scan and upload the original copy of the new 'Business License' and update the 'Enterprise Registration Form' through the service platform within three months, and the registration number of the technology-based small and medium-sized enterprises will remain unchanged.
