Many entrepreneurs who seek advice from Xiaobian will always ask: Is a technology-based small and medium-sized enterprise a high-tech enterprise? Do high-tech enterprises have to be small and medium-sized in science and technology? Xiaobian summarizes the difference between the two today and helps you quickly sort out the difference between small and medium-sized and high-tech enterprises.
<h1 class="pgc-h-arrow-right" > technology SMEs</h1>
Science and technology-based small and medium-sized enterprises refer to knowledge-intensive economic entities that take scientific and technological personnel as the main body, run and founded by scientific and technological personnel, mainly engage in scientific research, development, production and sales of high-tech products, take the commercialization of scientific and technological achievements and technological development, technical services, technical consultation and high-tech products as the main content, take the market as the guide, and implement "self-financing, voluntary combination, independent operation, self-financing, self-financing, self-development, and self-restraint".
In short, technology-based SMEs are enterprises with innovation as their mission and means of survival.
<h1 class="pgc-h-arrow-right" > high-tech enterprises</h1>
High-tech enterprises refer to the development of science and technology or scientific inventions in a new field, or the operation of innovation in the original field. On the basis of defining the scope of high-tech industries, the concept of high-tech enterprises can be defined from the "Measures for the Administration of The Identification of High-tech Enterprises" promulgated by the state in 2008. Therefore, in China, high-tech enterprises generally refer to resident enterprises that continue to carry out research and development and transformation of technological achievements within the scope of the "High-tech Fields Supported by the State" promulgated by the state, form the core independent intellectual property rights of enterprises, and carry out business activities on this basis, and are knowledge-intensive and technology-intensive economic entities.
In short, high-tech enterprises are economic entities with independent intellectual property rights at the core of enterprises and around the transformation of technological achievements.
< h1 class="pgc-h-arrow-right" > joint point</h1>
Declare five advantages
1. Tax reduction: enjoy income tax reduction and reduction, and at the same time enjoy the additional deduction of R&D expenses.
2. Financial subsidies: enjoy scientific research financial support funds to accelerate the development of enterprises.
3, brand promotion: the government to help enterprises endorse, greatly improving the visibility of enterprises.
4. Policy inclination: policy inclination of land, electricity, energy conservation, sewage discharge, scientific research and other support funds.
5. Listing priority: promote the expansion of the enterprise industry and help the enterprise to raise funds and go public.
<h1 class= "pgc-h-arrow-right" > the difference between the two</h1>
(1) Small and medium-sized scientific and technological enterprises have evaluation requirements for the total number of employees, annual sales revenue, and total assets, while high-tech enterprises do not have such requirements.
In other words, if this evaluation standard is exceeded, high-tech enterprises are not necessarily technology-based small and medium-sized enterprises.
(2) High-tech enterprises, high-tech products (services) income accounted for no less than 60% of the total income of enterprises in the same period, and technology-based smes do not have this evaluation requirement, as long as the products contain scientific and technological elements.
In other words, an enterprise that is a technology-based small and medium-sized enterprise is not necessarily a high-tech enterprise.
High-tech enterprises are specified as having core independent intellectual property rights in eight major fields of high and new technology (1, electronic information technology, 2, biological and new medical technology, 3, aerospace technology, 4, new material technology, 5, high-tech service industry, 6, new energy and energy-saving technology, 7, resource and environmental technology, 8, high-tech transformation of traditional industries) and have core independent intellectual property rights, based on which to carry out business activities and have continuous research and development activities.
Technology-based SMEs are only required to have scientific and technological development activities, and will be independent of their own intellectual property and converted into products or services, covering a much broader range.
<h1 class="pgc-h-arrow-right" > identification condition</h1>
What are the requirements for high-tech enterprises?
(1) When applying for recognition, an enterprise must be registered and established for more than one year;
(2) The enterprise acquires ownership of the intellectual property rights that play a core technical supporting role in its main products (services) through independent research and development, transfer, donation, mergers and acquisitions, etc.;
(3) Technologies that play a core support role for the main products (services) of an enterprise fall within the scope of the provisions of the "High-tech Fields Supported by the State";
(4) The proportion of scientific and technological personnel engaged in research and development and related technological innovation activities of the enterprise in the total number of employees 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 past three fiscal years (the actual operating period is less than three years is calculated according to the actual operating time, the same below) to the total sales revenue of the same period in the same period meets the following requirements:
1. Enterprises with sales revenue of less than 50 million yuan (inclusive) in the most recent year, the proportion is not less than 5%;
2. Enterprises with sales revenue of 50 million yuan to 200 million yuan (inclusive) in the latest year, the proportion is not less than 4%;
3. 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 account for not less than 60% of the total research and development expenses;
(6) The proportion of high-tech product (service) revenue in the past year to the total income of the enterprise in the same period is not less than 60%;
(7) The evaluation of the innovation ability of the enterprise shall meet the corresponding requirements (70 points or more);
(8) The enterprise has not had any major safety or quality accidents or serious environmental violations in the one year before applying for recognition.
Tech SMEs?
1. Direct participation
(1) Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan).
(2) The total number of employees shall not exceed 500 people, the annual sales income shall not exceed 200 million yuan, and the total assets shall not exceed 200 million yuan.
(3) The products and services provided by enterprises do not belong to the prohibited, restricted and eliminated categories stipulated by the State.
(4) The enterprise has not had major safety or quality accidents, serious environmental violations, or serious untrustworthy conduct in scientific research in the previous year or the current year, and the enterprise has not been included in the list of abnormal operations and the list of enterprises with serious violations of the law and untrustworthiness.
Enterprises that meet the conditions in items (1) to (4) above, if they meet one of the following conditions at the same time, can directly confirm that they meet the conditions for technology-based SMEs:
1. The enterprise has a high-tech enterprise qualification certificate within the validity period;
2. The enterprise has won national science and technology awards in the past five years, and ranked in the top three among the award-winning units;
3. The enterprise has a recognized R&D institution at or above the provincial or ministerial level;
4. In the past five years, the enterprise has led the formulation of international standards, national standards or industry standards.
2. Self-assessment
Technology SMEs must also meet the following conditions:
(5) The score of the comprehensive evaluation of enterprises based on the evaluation indicators of science and technology SMEs shall not be less than 60 points, and the score of scientific and technological personnel indicators shall not be 0 points.
(In short, the number of people, quota, credit, and evaluation scores should reach the standard)
how to deduct R&D expenses <h1 class="pgc-h-arrow-right" >? </h1>
(1) If the enterprise is a technology-based small and medium-sized enterprise, then the research and development expenses shall be deducted before tax according to 75% of the actual amount incurred:
Where the R&D expenses actually incurred by technology-based SMEs in carrying out R&D activities are not included in the profit or loss of the current period, on the basis of the actual deductions in accordance with the regulations, between January 1, 2017 and December 31, 2019, they will be deducted before tax according to 75% of the actual amount incurred; if intangible assets are formed, they will be amortized before tax at 175% of the cost of intangible assets during the above period.
(2) If the enterprise is a high-tech enterprise, then 75% of the research and development expenses of the enterprise shall be deducted:
Where the research and development expenses incurred by an enterprise for the development of new technologies, new products or new processes are not included in the profit or loss of the current period, on the basis of deductions in accordance with the provisions, they shall be deducted according to 75% of the research and development expenses of the enterprise; if intangible assets are formed, they shall be amortized according to 175% of the cost of intangible assets.
If the enterprise is both a high-tech enterprise and has passed the identification of a technology-based small and medium-sized enterprise, then it can enjoy the benefits of two titles at the same time.
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