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划重点!2022年高企申报,这些注意事项要早做准备! – 北京双创街控股有限公司
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data-elementor-type="header" data-elementor-id="1883" class="elementor elementor-1883 elementor-location-header" data-elementor-settings="[]">

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菜单

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城市创新发展服务商

Urban Innovation Development Service Provider


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划重点!2022年高企申报,这些注意事项要早做准备!

高新技术企业是推动科技创新的主力军,对提升企业技术创新能力具有重要作用,近年来,随着国家创新驱动战略的深入实施,高新技术企业的高质量发展也越来越被重视,2022年,高新技术企业的认定口径将会进一步从严从紧,双创街控股整理相关资讯,为企业申报和认证高新技术企业提供帮助。

 

一、成立时间

企业申请认定时须注册成立1年(365天)以上。

 

二、知识产权

注重知识产权量质并举。

注意点

1、知识产权分类

Ⅰ类知识产权:发明专利(含国防专利)、植物新品种、国家级农作物品种、国家新药、国家一级中药保护品种、集成电路布图设计专有权;

Ⅱ类知识产权:实用新型专利、外观设计专利、软件著作权(不含商标)。

2、获得方式

包括自主研发、受让、受赠、并购等方式,与以前相比,取消了5年以上独占许可方式。如果企业通过受让、受赠、并购等方式获得,企业也需要提供相应的证明材料。

3、数量

按照最新要求,如果2022年申报的企业仅有2022年授权的Ⅱ类知识产权,被认可的可能性较低。

4、核心性

知识产权对主要产品(服务)在技术上发挥核心支撑作用。

5、权属人

在高企认定中,类知识产权仅限使用一次,如果企业在之前年度申报并成功认定高企时已经使用,在企业到期重新申报时就不能再次使用。

 

三、技术领域

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。

注意点

务必要是企业的主营产品应用的核心技术,而不只是产品属于《国家重点支持的高新技术领域》范围。高新技术企业认定中的领域要求是属于一票否决项的,在评审过程中,如果发现企业产品核心技术不符合领域要求,是直接不参与评审的。

 

四、科技人员

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%。

注意点

1、科技人员数量,占比不低于10%并且有余量,统计方式为全年月平均数,即全年各月平均数之和除以12。

2、科技人员累计实际工作时间在183天以上,包括在职、兼职和临时聘用人员。年度中间开业或者终止经营活动的,以其实际经营期作为一个纳税年度确定上述相关指标。

 

五、研发费用

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5,000万元(含)的企业,比例不低于5%;

2、最近一年销售收入在5,000万元至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%;

注意点

1、严格按照《高新技术企业认定管理工作指引》规定的研发费用归集范围进行整理,研发费用各组成部分结构合理。

2、研发辅助账或专账规范合理,年度纳税申报表中研发费用加计扣除金额与年度审计报告、研发费用专项审计报告等其他材料中的研发费用差额保持在合理范围内。

 

六、高新技术产品收入

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%。

注意点

1、重点突出高新技术产品(服务)的关键技术、技术指标、竞争优势以及知识产权支撑等情况的具体说明,并且能够与知识产权进行关联。

2、高新技术产品(服务)的佐证资料齐全,包括销售合同、发票和产品质量检验报告等,注意产品质量检验报告能够有力佐证高新技术产品(服务)技术指标落实情况。

 

七、创新能力

企业创新能力评价应达到相应要求。

注意点

1、研发组织管理水平

企业根据自身实际情况撰写研发组织管理水平材料,注重可操作性,切不可格式模板化简单处理。增加管理制度对应的佐证材料,加入企业在日常管理过程中具体化的内容和措施。

2、成长性评价

主要根据企业近三年的财务数据,计算企业的销售收入和净资产增长率,得出相应分值。对于成长性不好,企业成长性评价得分不高的情况,更要完善其他方面材料。

 

八、安全、质量、环境

企业申请认定前1年内未发生重大安全、重大质量事故或严重环境违法行为。

 

九、申报材料的逻辑性、完整性

1、研发项目、高新技术产品(服务)、知识产权和国家重点支持的高新技术领域的对应统一,知识产权能够支撑高新技术产品(服务),拥有的专利技术符合高新技术领域范围。

2、研发项目、知识产权、成果转化等材料中涉及的时间逻辑。

3、研发活动的立项申报书和验收报告完整、规范,验收报告内容回应研发活动的立项申报书。

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