Definition and identification of 1. specialized and special new enterprises

According to the Measures for the Administration of the Accreditation of National High-tech Enterprises (Order No. 32 of the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation) and the Guidelines for the Administration of the Accreditation of National High-tech Enterprises (Announcement No. 32 of the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation in 2016), the definition of specialized new enterprises is:

Specialized and special new enterprises refer to the research, development, production and sales of high-tech products or services within the scope of the "High-tech Fields Supported by the State" (hereinafter referred to as the "Fields"), with independent intellectual property rights, and in compliance with relevant national regulations Enterprises.

The criteria for the identification of specialized new enterprises are:

Core independent intellectual property rights: The enterprise should have independent intellectual property rights related to the main business, including patents, trademarks, copyrights, integrated circuit layout designs, new plant varieties, computer software copyrights, etc., and should be within the validity period.

High-tech field: The main business of an enterprise should belong to the scope of the "Field", including electronic information, biology and new medicine, aerospace, new materials, high-tech services, new energy and energy conservation, resources and environment, advanced manufacturing and automation, etc. Eight categories, a total of 41 subcategories, 184 specific fields.

R & D investment: Enterprises should, in accordance with the provisions of the National Bureau of Statistics, include R & D expenses in their accounting and list them separately in their financial statements. The proportion of R & D expenses to sales revenue of an enterprise shall meet the following standards: if the sales revenue of the previous year does not exceed 50 million yuan, it shall not be less than 5%; If it exceeds 50 million yuan to 0.2 billion yuan, it shall not be less than 4%; If it exceeds 0.2 billion yuan, it shall not be less than 3%.

High-tech income: the proportion of high-tech products or services income to sales income of an enterprise shall meet the following standards: if the sales income of the previous year does not exceed 50 million yuan, it shall not be less than 60%; If it exceeds 50 million yuan, it shall not be less than 50%.

The identification process of specialized new enterprises is:

Enterprise online declaration: enterprises through the national high-tech enterprise accreditation management information system (hereinafter referred to as the accreditation system), fill in the declaration form, upload relevant materials, submit declaration information.

Expert review: the national leading group for the identification and management of high-tech enterprises (hereinafter referred to as the leading group) organizes experts to review the declared enterprises, and the evaluation results are divided into three types: passing, correcting and failing.

Tax verification: The State Administration of Taxation or its authorized local tax authorities verify the financial data of the reporting enterprise, and the verification results are divided into two types: pass and fail.

Public announcement: The leading group will publicize the list of enterprises that have been reviewed and approved and verified by taxation on the accreditation system and related media. The publicity period is 10 working days and is subject to social supervision.

Issuance of certificates: The National High-tech Enterprise Certificate (hereinafter referred to as the certificate) will be issued by the leading group after the publicity has no objection. The certificate is valid for 3 years.

Fiscal and Tax Preferential Policies for 2. Specialized and New Enterprises

Specialized and special new enterprises enjoy the following fiscal and tax preferential policies:

Preferential corporate income tax: The corporate income tax rate for specialized and special new enterprises is 15%, which is lower than 25% for general enterprises.

Value-added tax concessions: Specialized and special new enterprises engaged in high-tech services can be exempted from value-added tax or implemented in accordance with the preferential policy of reducing value-added tax by 1.5.

Research and development expenses plus deduction discount: on the basis of pre-tax deduction of enterprise income tax, the research and development expenses of specialized new enterprises are deducted according to 75% of the research and development expenses, I .e. the total research and development expenses can be deducted by 175.

Tax-free preferential treatment for income from technology transfer: specialized and special new enterprises transfer their self-developed technology to other units or individuals, and the part of the income obtained within 3 million yuan can be exempted from corporate income tax; the part exceeding 3 million yuan will be levied by half. income tax.

Other tax incentives: specialized and special new enterprises can also enjoy preferential policies on the exemption of customs duties, land use tax, property tax and other aspects of imported equipment.

The conditions and methods for specialized new enterprises to apply for preferential fiscal and tax policies are:

Conditions: The enterprise shall hold a valid certificate and apply within the validity period of the certificate.

Method: The enterprise shall provide the local tax authority with a copy of the certificate, a copy of the tax registration certificate, a copy of the legal representative's ID card and other materials to apply for the corresponding preferential tax policies.

3. financial credit preferential policies for specialized and new enterprises

Specialized and special new enterprises enjoy the following preferential financial credit policies:

National science and technology small and medium-sized enterprise loan risk compensation fund: specialized and special new enterprises can apply for the support of national science and technology small and medium-sized enterprise loan risk compensation fund, which is jointly funded by the Ministry of Finance and local financial departments. it is used to compensate the loan principal and interest of qualified science and technology small and medium-sized enterprises, reduce the loan cost and risk of banks, and improve the loan willingness of banks. Specialized new enterprises can enjoy a maximum loan amount of no more than 10 million yuan, a maximum loan term of no more than 3 years, a minimum loan interest rate of no more than 4.35 percent, and a maximum risk compensation ratio of no more than 50 percent.

National Science and Technology Innovation Guidance Fund: Specialized and special new enterprises can apply for the support of the National Science and Technology Innovation Guidance Fund. The fund is established by the Ministry of Finance to guide social capital to invest in scientific and technological innovation projects that meet national strategic goals and industrial policies, and promote scientific and technological achievements Transformation and industrialization. Specialized and special new enterprises can enjoy a maximum investment quota of no more than 50 million yuan, a maximum investment period of no more than 5 years, and a minimum ratio of no more than 1:1.

National Science and technology enterprise venture capital guidance fund: specialized and special new enterprises can apply for the support of the national science and technology enterprise venture capital guidance fund, which is established by the Ministry of finance of the people's Republic of China. It is used to guide social capital investment in science and technology enterprises in line with national strategic objectives and industrial policies, and promote scientific and technological innovation and entrepreneurial vitality. Specialized and special new enterprises can enjoy a maximum investment quota of no more than 10 million yuan, a maximum investment period of no more than 5 years, and a minimum ratio of no more than 1:1.

Other financial credit concessions: Specialized new enterprises can also enjoy preferential policies on discount loans, secured loans, credit loans, small loans, equity financing, etc.

The conditions and methods for specialized new enterprises to apply for preferential financial credit policies are:

Conditions: The enterprise shall hold a valid certificate and apply within the validity period of the certificate.

Method: The enterprise should provide the local science and technology department or financial institution with a copy of the certificate, a copy of the business license, a copy of the legal representative's ID card and other materials, and apply to enjoy the corresponding financial credit preferential policies.

Professional Services and Case Analysis of 4. Shangpu Consulting Company

Shangpu Consulting Company is a company specializing in specialized new enterprise consulting services. It has a professional team composed of senior accountants, certified tax accountants, certified auditors, certified asset appraisers, and certified consultants. Special new enterprises provide the following services:

Specialized and special new enterprise identification consulting: Shangpu Consulting Company provides pre-identification consulting services for specialized and special new enterprises, including evaluation and suggestions on the core independent intellectual property rights, high-tech fields, R & D investment, high-tech income, etc., to help enterprises improve the success rate and efficiency of identification.

Specialized new enterprise tax consulting: Shangpu Consulting Company provides tax consulting services for specialized new enterprises, including guidance and assistance on tax planning, tax declaration, tax inspection, tax disputes, etc., to help enterprises reasonably avoid tax, reduce tax burden and safeguard rights and interests.

Specialized new enterprise financial consulting: Shangpu Consulting Company provides financial consulting services for specialized new enterprises, including planning and recommend of financial analysis, asset evaluation, financing plans, investment projects, etc., to help enterprises optimize the capital structure, improve the utilization rate of funds, and increase capital income.

Specialized and special new enterprise management consulting: Shangpu Consulting Company provides management consulting services for specialized and special new enterprises, including diagnosis and improvement of enterprise strategic planning, organizational structure, human resources, marketing, operation management, etc., to help enterprises improve management level, enhance core competitiveness and expand market share.

The following examples of services from Champ Consulting are:

Case 1: a biomedical enterprise, mainly engaged in the research and development and production of new drugs, has a number of independent intellectual property rights, belongs to the field of high and new technology. When applying for specialized and special new enterprises, the enterprise encountered the following problems: first, it was not clear how to fill in the application form, second, it was not sure how to choose high-tech fields, and third, it did not know how to calculate R & D expenses and high-tech income. The company entrusted Shangpu Consulting Company to provide it with specialized and special new enterprise identification consulting services. The professional team of Shangpu Consulting Company conducted a comprehensive evaluation and guidance on the company, helping the company successfully pass the identification of specialized and special new enterprises, Enjoy the corresponding policy preferences, save a lot of taxes and fees, and improve the profitability of the company.

Case 2: an electronic information enterprise, mainly engaged in the research and development and sales of intelligent hardware, has a number of independent intellectual property rights, belongs to the field of high and new technology. When the enterprise declared the enterprise income tax, it encountered the following problems: first, it was not clear how to distinguish between high-tech products and non-high-tech products; second, it was not sure how to apply for enterprise income tax concessions; third, it did not know how to deduct R & D expenses. The enterprise entrusts Shangpu Consulting Company to provide it with specialized and special new enterprise tax consulting services. The professional team of Shangpu Consulting Company has carried out professional tax planning and declaration for the enterprise, helping the enterprise to correctly distinguish between high-tech products and non-high-tech products, smoothly enjoy the preferential enterprise income tax, reasonably use the R & D expenses plus deduction, effectively reduce the tax burden of the enterprise, and increase the net profit of the enterprise.

Case 3: a new energy enterprise, mainly engaged in the research and development and application of solar power generation, has a number of independent intellectual property rights, belongs to the high-tech field. When the enterprise was financing, it encountered the following problems: first, it was not clear how to apply for the national technology-based SME loan risk compensation fund, second, it was not sure how to choose the right bank and loan products, and third, it did not understand how to conduct financial analysis and asset evaluation. The company entrusted Shangpu Consulting Company to provide it with specialized and special new enterprise financial consulting services. The professional team of Shangpu Consulting Company conducted a comprehensive financial analysis and asset evaluation of the company, and helped the company successfully apply for the national technology-based small and medium-sized enterprises. Loan risk compensation funds, selected the most suitable banks and loan products, obtained low interest rates and high-limit loans, solved the company's capital needs, and supported the company's development.

Case 4: a new material enterprise, mainly engaged in the research and development and application of nano materials, has a number of independent intellectual property rights, belongs to the field of high and new technology. The enterprise in the management, encountered the following problems: one is not clear how to develop strategic planning, two is not sure how to optimize the organizational structure, three is not aware of how to improve human resources management. The company entrusts Shangpu Consulting Company to provide it with specialized and special new enterprise management consulting services. The professional team of Shangpu Consulting Company has conducted in-depth diagnosis and improvement of the company, helping the company to formulate a strategy that meets its own characteristics and market needs. Planning optimizes the organizational structure and function allocation, improves the efficiency and effectiveness of human resource management, and enhances the core competitiveness and market share of the enterprise.

5. Conclusion

Specialized and special new enterprises are an important support for the national innovation-driven development strategy and an important force for economic transformation and upgrading. The state and local governments have issued a series of preferential policies on fiscal taxation and financial credit, which provide strong support for the development of specialized new enterprises. Specialized and special new enterprises should reasonably apply for and make use of these preferential policies according to their own conditions and needs to improve their competitiveness and profitability. As a company specializing in specialized and special new enterprise consulting services, Shangpu Consulting Company provides a full range of professional services for specialized and special new enterprises, and helps specialized and special new enterprises solve identification, taxation, finance, management, etc. The problem has promoted the development and growth of specialized and special new enterprises. Shangpu Consulting is willing to establish long-term cooperative relations with more specialized and special new enterprises to jointly promote the innovation and development of specialized and special new enterprises.