1. what is specialized new enterprise?

Specialized and special new enterprises refer to enterprises that have independent intellectual property rights, core technologies and innovation capabilities in the field of high and new technology, and are in line with national industrial policies and development strategies. Specialized and special new enterprises are a type of enterprise recognized by the state, which is different from high-tech Enterprise (HTE) and technology-based small and medium-sized enterprises (Science and Technology SME, ST-SME). The standards and procedures for the identification of specialized and special new enterprises shall be jointly formulated and implemented by the Ministry of Science and Technology, the Ministry of Finance, the State Administration of Taxation and other departments.

What are the benefits of 2. specialized new businesses?

Specialized and special new enterprises enjoy a series of tax incentives, financial subsidies, financial support, talent introduction and other policy support, including:

Tax incentives: the enterprise income tax rate for specialized and special new enterprises is 15%, lower than 25% for ordinary enterprises; The research and development expenses of specialized and special new enterprises are deducted according to 75% of the actual amount incurred, which is higher than 50% of that of ordinary enterprises. The technology transfer income of specialized and special new enterprises is exempted from enterprise income tax within 5 million yuan, and the excess is taxed according to the proportion of 50%, which is lower than 100 of ordinary enterprises.

Financial subsidies: specialized and special new enterprises can apply for financial subsidies for scientific and technological innovation, industrial development, market development and other aspects of national, provincial, municipal and district governments at all levels, the amount and proportion of which are determined according to different regions and policies.

Financial support: Specialized and special new enterprises can give priority to the national, provincial, municipal, district and other levels of government science and technology loans, venture capital, risk guarantee and other financial services, interest rates and conditions are better than ordinary enterprises.

Talent introduction: Specialized and special new enterprises can enjoy the talent introduction, training, and incentive policies of the national, provincial, municipal, and district governments at all levels, including talent introduction subsidies, talent apartments, talent green cards, talent rewards, etc.

What are the declaration conditions for 3. specialized new enterprises?

The application conditions for specialized new enterprises mainly include the following aspects:

The nature of the enterprise: the enterprise applying for specialized and special new enterprises must be an independent legal person registered in China, and the registration time shall not be less than one year.

Enterprise size: The enterprise that declares specialized and special new enterprises must be a small and medium-sized enterprise, that is, the annual sales income does not exceed 0.3 billion yuan, or the number of employees does not exceed 300.

Enterprise field: The enterprise applying for specialized and special new enterprises must belong to the high-tech field stipulated by the state, that is, 8 categories, 41 subcategories and 185 subdivisions in the "High-tech Fields Supported by the State.

Enterprise technology: An enterprise that declares a specialized and special new enterprise must have independent intellectual property rights, core technology and innovation capabilities, that is, it has at least one nationally recognized patent, software copyright, integrated circuit layout design and other intellectual property rights, or has at least one national Recognized scientific and technological achievements, scientific and technological awards, scientific research projects and other technical achievements, or have at least one nationally recognized technical standard, technical specification, technical certification and other technical level.

Enterprise innovation: enterprises that declare specialized and special new enterprises must have continuous R & D investment and innovation achievements, that is, the proportion of R & D expenses to sales revenue is not less than 5%, or the proportion of R & D personnel to the total number of employees is not less than 10%, or the proportion of new products (services) to sales revenue is not less than 10%.

What is the application process for 4. specialized new enterprises?

The application process for specialized new enterprises mainly includes the following steps:

Step 1: Fill in the declaration form. Enterprises applying for specialized and special new enterprises need to log into the specialized and special new enterprise management information system (http://sie.most.gov.cn/) of the Ministry of science and technology of the people's Republic of China, fill in the "specialized and special new enterprise declaration form" and upload relevant application materials.

Step 2: Submit the declaration form. Enterprises that declare specialized and special new enterprises need to submit the completed declaration form and application materials to the local municipal (prefecture, state) science and technology bureau within the specified time each year, and the municipal (prefecture, state) science and technology bureau will conduct a preliminary review.

Step 3: Accept the review. Enterprises that apply for specialized and special new enterprises need to be reviewed by experts organized by the Provincial Department of Science and Technology. The expert review mainly conducts a comprehensive evaluation of the enterprise's technical level, innovation ability, and market prospects.

Step 4: Accreditation. After the enterprises applying for specialized and special new enterprises have passed the expert review, the Provincial Department of Science and Technology shall submit an application for recognition to the Ministry of Science and Technology, and the Ministry of Science and Technology shall issue the Certificate of Specialized and Special New Enterprise after the examination and approval.

What are the application materials for 5. specialized new enterprises?

The application materials of specialized new enterprises mainly include the following categories:

Basic information of the enterprise: including copies of legal certificates such as business license, organization code certificate, tax registration certificate, social insurance registration certificate, etc., as well as descriptions of basic information such as brief introduction, organizational structure, shareholders, main products (services), etc.

Enterprise technical information: including copies of the enterprise's intellectual property certificate, technical achievement certificate, technical level certificate and other technical information, as well as the enterprise's technical route, technical innovation, technical advantages and other technical information.

Enterprise innovation information: including copies of the enterprise's R & D expenses, list of R & D personnel, list of new products (services) and other innovation information, as well as descriptions of the enterprise's R & D investment, R & D achievements, R & D benefits and other innovation information.

Corporate financial information: including copies of the company's financial statements, tax statements, audit reports and other financial information, as well as a description of the company's sales revenue, profit margin, asset-liability ratio and other financial indicators.

Other information of the enterprise: including copies or supporting materials of the enterprise's market share, customer evaluation, social responsibility and other information, as well as the description of the enterprise's market prospect, competitive advantage, development plan and other information.

What are the matters needing attention in the declaration of 6. specialized new enterprises?

Special new enterprise declaration matters needing attention mainly include the following:

Pay attention to the application time: the application time of specialized new enterprises is generally from January to March each year, and the specific time is subject to the announcement of each region. The declaration enterprise should make preparations in advance and submit the declaration form and declaration materials on time. If you miss the declaration time, you will not be able to declare.

Pay attention to the application conditions: the application conditions of specialized and special new enterprises are uniformly stipulated by the state, and the applying enterprises should strictly abide by them and must not resort to fraud, otherwise they will face serious consequences such as disqualification, recovery of policy support, and investigation of legal responsibility.

Pay attention to the application materials: the application materials of specialized and special new enterprises are important certificates of the application enterprises. The application enterprises should ensure the authenticity, integrity and standardization of the application materials, and shall not omit, forge or tamper with them, otherwise it will affect the passing rate of the application and the results of the evaluation.

Pay attention to the application process: the application process of specialized and special new enterprises is uniformly stipulated by the state. the application enterprises shall complete the steps of filling in the application form, submitting the application materials, accepting the expert review, receiving the accreditation certificate and so on in sequence according to the requirements of the application process. they shall not skip, delay or hinder, otherwise the efficiency and effect of the application will be affected.

Conclusion

Specialized and special new enterprises are high-tech enterprises supported by the state, enjoy a number of policy support, and are an important force in scientific and technological innovation and industrial transformation and upgrading. Enterprises applying for specialized and special new enterprises should understand the definition, declaration conditions, declaration process, declaration materials, declaration precautions and other aspects of specialized and special new enterprises, and make full preparations to improve the success rate and efficiency of declaration. This paper analyzes and answers the common problems of the declaration of specialized new enterprises, hoping to help the enterprises that intend to declare specialized new enterprises.