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专精特新企业认定指南：标准、程序与注意事项

2024-07-18 01:23:31 来源：尚普咨询浏览量：0

1.专新企业认定的标准

专新企业认定的标准主要包括以下四个方面：

主营业务：企业的主营业务应属于国家重点支持的高新技术领域，具体包括电子信息技术、生物与新医药技术、航空航天技术、新材料技术、高技术服务、新能源与节能技术、资源与环境技术、先进制造与自动化技术等八大类，共计41个子类，详见《国家重点支持的高新技术领域》。

核心技术：企业应具有自主知识产权或者核心技术，能够支撑企业的主营业务和产品（服务）的开发、生产和销售。核心技术的形式包括专利、软件著作权、集成电路布图设计、技术秘密、技术标准等，详见《专精特新企业认定管理办法》。

研发投入：企业应具有持续的研发投入能力，即企业的研发费用占主营业务收入的比例应达到一定的标准。具体而言，对于主营业务收入在5000万元以下的企业，研发费用占比应不低于5%；对于主营业务收入在5000万元以上但不超过2亿元的企业，研发费用占比应不低于4%；对于主营业务收入超过2亿元的企业，研发费用占比应不低于3%。研发费用的范围和计算方法详见《专精特新企业认定管理办法》。

创新成果：企业应具有显著的创新成果，即企业的产品（服务）应具有较高的技术含量和市场竞争力，能够满足社会需求和促进经济发展。创新成果的评价指标包括企业的技术收入占比、高新技术产品（服务）收入占比、技术转让收入占比、专利授权数量、软件著作权登记数量、集成电路布图设计登记数量、技术秘密数量、技术标准数量等，详见《专精特新企业认定管理办法》。

2.专新企业认定的程序

专新企业认定的程序主要包括以下五个步骤：

申请材料准备：企业应根据《专精特新企业认定管理办法》和《专精特新企业认定申报指南》的要求，准备相关的申请材料，包括申请表、营业执照、财务报表、税务报表、核心技术证明材料、研发费用证明材料、创新成果证明材料等，详见《专精特新企业认定申报指南》。

网上申报：企业应在每年的1月1日至4月30日，登录国家高新技术企业认定管理信息系统（以下简称认定系统），进行网上申报，填写相关的信息，并上传申请材料的电子版，提交申报。申报后，企业应及时关注认定系统的审核进度和反馈意见，如有补正或修改的要求，应在规定的时间内完成操作，否则视为自动放弃申报。

现场审核：企业提交申报后，由所在地的省级高新技术企业认定管理机构（以下简称省级管理机构）组织专家对企业进行现场审核，核实企业的申报信息和材料的真实性、合法性和有效性，评价企业的核心技术、研发投入和创新成果等方面的情况，出具现场审核意见。现场审核的时间一般在5月至8月之间，具体安排由省级管理机构通知企业。

专家评审：企业通过现场审核后，由省级管理机构将企业的申报信息和材料，以及现场审核意见，报送国家高新技术企业认定管理工作领导小组办公室（以下简称领导小组办公室），由领导小组办公室组织专家进行评审，综合考虑企业的各项指标和情况，确定是否认定为专新企业，出具评审意见。专家评审的时间一般在9月至11月之间，具体安排由领导小组办公室决定。

认定公示：企业通过专家评审后，由领导小组办公室将认定结果在认定系统上进行公示，公示期为10个工作日，接受社会监督。公示无异议的，由领导小组办公室颁发专新企业证书，有效期为3年。公示有异议的，由领导小组办公室进行核查，如属实，取消认定资格，如不属实，维持认定结果。

3.专新企业认定的注意事项

专新企业认定的注意事项主要包括以下几点：

申报时间：企业应在每年的1月1日至4月30日内进行网上申报，错过申报时间的，需等待下一年的申报窗口。另外，企业应在申报前的一个会计年度内满足认定标准，否则无法申报。例如，2024年申报的企业，应在2023年的会计年度内满足认定标准。

申报材料：企业应根据《专精特新企业认定申报指南》的要求，准备完整、真实、合法、有效的申报材料，包括纸质版和电子版，按照规定的格式和顺序装订和上传，避免出现遗漏、错误、不一致等问题。申报材料应能够充分证明企业符合认定标准，尤其是核心技术、研发投入和创新成果等方面的材料，应详细描述企业的技术特点、技术水平、技术来源、技术应用、技术保护等情况，以及研发费用的构成、计算方法、核算依据等情况，以及创新成果的形式、数量、质量、影响等情况，避免使用模糊、笼统、夸大、虚假等语言。

申报信息：企业应在认定系统中填写完整、准确、一致的申报信息，包括企业基本信息、主营业务信息、核心技术信息、研发投入信息、创新成果信息等，与申报材料相符，避免出现漏填、错填、不一致等问题。申报信息应能够反映企业的真实情况，尤其是主营业务信息，应与企业的营业执照、财务报表、税务报表等一致，避免使用不属于企业的业务或者与企业无关的业务。

现场审核：企业应积极配合省级管理机构的现场审核工作，按照通知的时间和地点，安排专人接待审核专家，提供申报材料的原件和相关的辅助材料，回答审核专家的提问，解释企业的情况，展示企业的核心技术、研发投入和创新成果等，避免隐瞒、拒绝、推诿等行为。企业应尊重审核专家的专业性和权威性，避免对审核专家进行贿赂、威胁、诱导等行为。

专家评审：企业应耐心等待领导小组办公室的专家评审结果，不得以任何方式干扰或者影响评审工作，避免对评审专家进行贿赂、威胁、诱导等行为。企业应尊重评审专家的专业性和权威性，避免对评审结果进行质疑、抗议、诉讼等行为。

认定公示：企业应密切关注认定系统的认定公示信息，及时了解认定结果，如有异议，应在公示期内向领导小组办公室提出书面申请，说明异议的理由和证据，避免使用不文明、不礼貌、不合法的语言。企业应尊重领导小组办公室的核查和处理结果，避免对公示结果进行质疑、抗议、诉讼等行为。

Conclusion

专新企业认定是国家为鼓励和支持科技创新和产业转型升级，给予专新企业一系列优惠政策的重要举措，对于提升企业的技术水平、市场竞争力和发展潜力，具有重要的意义。本文为有意申请专新企业认定的企业提供了一份指南，介绍了专新企业认定的标准、程序和注意事项，希望能够对企业有所帮助，也希望能够为国家的科技创新和产业转型升级做出贡献。

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