降低中國合格高新技術企業企業所得稅

To be qualified as an HNTE, the enterprises must be in the following industries:

1. Electronic Information Technology
2. Biology and new medical technology
3. Aerospace technology
4. New material technology
5. High-tech service industry
6. New energy and energy-saving technology
7. Resources and Environmental Technology
8. High-tech transformation of traditional industries

Please refer to “High and New Technology Fields Supported by the State” for details of the industries.

Prescribe Criteria

1. The enterprise must be in one of the industries listed in “High and New Technology Fields Supported by the State”.
2. The enterprise must be a resident enterprise registered in the Chinese Mainland (excluding Hongkong, Macao, and Taiwan).
3. The enterprise must continue to carry out R&D and transform its technological achievements to core independent intellectual property rights.
4. The enterprises must be recognized by the high-tech enterprise certification management agency which is formed by science and technology administrative departments and finance and taxation departments.
5. The enterprise must be registered for more than one year when applying for a qualification.
6. Through independent research and development, transfer, donation, mergers, and acquisitions, the enterprise obtains the ownership of the intellectual property rights of its main products (services).
7. The enterprise’s proportion of scientific and technological personnel engaged in R&D and related technological innovation activities to the total number of employees for the year is not less than 10%.
8. The core technology of the enterprise’s main products (services) falls within the scope of the “High and New Technology Fields Supported by the State”.
9. The income from high-tech products (services) in the past year accounted for no less than 60% of the company’s total income.
10. No major safety, major quality accidents, or serious environmental violations occurred within the year prior to the enterprise’s application for qualification.
11. The Evaluation of Enterprise Innovation Ability Should Meet Corresponding Requirements.
12. The proportion of the total R&D expenses of the enterprise in the past three fiscal years (calculated based on the actual operating time if the actual operating period is less than three years) to the total sales revenue must meet the following requirements：

• For enterprises with sales revenue of less than 50 million (RMB) (inclusive) in the most recent year, the R&D proportion shall not be less than 5%.
• For enterprises with sales revenue of 50 million (RMB) to 200 million (RMB) (inclusive) in the most recent year, the R&D proportion shall not be less than 4%.
• For enterprises with sales revenue of more than 200 million (RMB) in the most recent year, the R&D proportion should not be less than 3%.
• The total R&D expenses incurred by the enterprise in China account for no less than 60% of the total R&D expenses.

Procedures for Qualification

1. Enterprise application
2. Enterprises conduct self-evaluation in accordance with prescribed criteria. Those who are deemed to meet the qualification requirements shall register on the “High-tech Enterprise Recognition Management Work Network” and apply. Materials should be submitted when applying.
3. Expert Review
4. The agency will randomly select qualified experts to form an expert group. The expert group reviews the application materials of the enterprise and puts forward the review opinions.
5. Review
6. The agency will conduct a comprehensive review of the enterprise based on the opinions of the expert group and give the opinions to the leading group office. The qualified enterprise will be publicized by the leading group office on the “High-tech Enterprise Recognition Management Network” for 10 business days. If there is no objection, it will be filed and announced on the “High-tech Enterprise Recognition Management Network”. The agency will issue a unified seal to the enterprise. “High-tech Enterprise Certificate”; if there are objections, the certification agency will verify it.
7. Enterprise Annual Report
8. Qualified enterprises should fill in the previous year’s annual development report on intellectual property rights, scientific and technological personnel, research and development expenses, and operating income on the “High-tech Enterprise Certification Management Network” before the end of May each year.

Written Material Required for Qualification

1. “Application Form for Recognition of High-tech Enterprises” (printed online and signed, with the official seal of the enterprise).
2. Copies of the “Business License” and other relevant registration documents.
3. Intellectual property-related materials，scientific research project approval, the transformation of scientific and technological achievements, and research and development organization management-related materials.
4. Specific descriptions of major technologies and technical indicators of the enterprise’s high-tech products (services), relevant production approval documents, certification and accreditation and qualification certificates, product quality inspection reports, and other materials.
5. Explanatory materials for enterprise employees and scientific and technical personnel, including the number of employees, part-time and temporary hires, personnel academic structure, list of scientific and technical personnel and their job positions, etc.
6. Enterprise’s R&D expenses reports for the past three fiscal years, products income audit, or attestation report for the past fiscal year, and other explanatory materials for R&D activities issued by an intermediary agency that is qualified and meets the relevant requirements of “Work Guidelines”.
7. Financial accounting reports (including accounting statements, notes to accounting statements, and financial statements of the company) for the past three fiscal years certified by a qualified intermediary agency.
8. Annual corporate income tax returns (including main and attached forms) for the past three fiscal years.