What Are the Different Types of Business Certifications?

Science is an important internal driving force for development. High-tech enterprises refer to the continuous research and development and transformation of technological achievements in the "High-tech Fields Supported by the State" to form the core independent intellectual property rights of enterprises and conduct business activities based on them , A resident enterprise registered in China (excluding Hong Kong, Macao and Taiwan) for more than one year. It is a knowledge-intensive and technology-intensive economic entity.

1. Promote technological transformation of enterprises

I. Electronic Information Technology

Technologies include: software technology, microelectronics technology, computer and network technology, communication technology, radio and television technology, new electronic components, information security technology, and intelligent transportation technology

Biology and new medical technology

Technologies include: pharmaceutical biotechnology; traditional Chinese medicine, natural medicine; chemical medicine; new dosage forms and preparation technology; medical instrument technology, equipment and medical special software; light industry and chemical biotechnology

3. Aerospace technology

Technologies include: civil aircraft technology; air control system; next-generation civil aviation operation support system; satellite communication application system; satellite navigation application service system

Fourth, new material technology

Technologies include: metal materials; inorganic non-metal materials; polymer materials; biomedical materials; fine chemicals

V. High-tech service industry

Technologies include: common technologies; modern logistics; integrated circuits; business process outsourcing (BPO); cultural and creative industry support technologies; public services; technical consulting services; precision and complex mold design; biomedical technology; industrial design

New energy and energy-saving technologies

Technologies include: renewable clean energy technologies; wind energy; biomass energy; geothermal energy utilization; nuclear and hydrogen energy; new and efficient energy conversion and storage technologies; high-efficiency energy-saving technologies

Resources and Environmental Technology

Technologies include: water pollution control technology; air pollution control technology; solid waste treatment and comprehensive utilization technology; environmental monitoring technology;

Ecological environment construction and protection technology; Clean production and circular economy technology; Efficient resource development and comprehensive utilization technology

Eight, high-tech transformation of traditional industries

Technologies include: industrial production process control systems; high-performance, intelligent instruments; advanced manufacturing technologies; new machinery; power system information and automation technologies; automotive industry related technologies. ^[1]

At the beginning of each year, the Science and Technology Commission announces the high-tech certification time for that year. For example, in 2017, there were three batches of high-tech enterprises in Beijing. December 12-October 9.

In addition, the accreditation cycle is generally 3-5 months from the acceptance. After the implementation of the "New High-tech Enterprise New Accreditation Management Measures", which is newly revised and issued in 2016, it is generally publicized about 2 months after the accreditation deadline and 2 Certificates of high-tech enterprises will be issued around one month . The specific time for publicity and certification shall be based on the actual time issued by the Science and Technology Commission.

Qualified high-tech enterprises are valid for three years from the date of issue of the certificate.

1. Leadership should pay attention to the setting of R & D department

Including staffing and equipment. Attention should be paid to the communication and coordination between the R & D department and the financial department. The R & D department establishes a R & D investment accounting system with the finance department on the basis of formulating a report on the research and development project, and establishes the R & D personnel's

Chapter I General Principles <br Article 1 In order to support and encourage the development of high-tech enterprises, in accordance with the "People's Republic of China Enterprise Income Tax Law" (hereinafter referred to as the "Enterprise Income Tax Law"), "Implementation Regulations of the People's Republic of China Enterprise Income Tax Law" ( (Hereinafter referred to as the "Implementation Regulations") relevant provisions, this measure is formulated.
Article 2 The high-tech enterprises referred to in these measures refer to: in the "high-tech fields supported by the state", continuous research and development and the transformation of technological achievements to form the company's core independent intellectual property rights, and conduct business activities based on this , A resident enterprise registered in China (excluding Hong Kong, Macao and Taiwan).
Article 3 The identification and management of high-tech enterprises shall follow the principles of highlighting the main body of the enterprise, encouraging technological innovation, implementing dynamic management, and adhering to fairness and justice.
Article 4 High-tech enterprises identified in accordance with these measures may be in accordance with the Enterprise Income Tax Law and its Implementation Regulations, the Law of the People's Republic of China on Tax Collection and Management (hereinafter referred to as the "Tax Collection and Management Law") and The relevant regulations of the Implementation Regulations of the Collection Management Law (hereinafter referred to as the "Detailed Implementation Regulations") are declared to enjoy preferential tax policies.
Article 5 The Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation are responsible for the guidance, management, and supervision of the identification of high-tech enterprises across the country.
Chapter II Organization and Implementation <br Article 6 The Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation form a national leading group for the management of high-tech enterprise certification (hereinafter referred to as the "leading group"). Its main duties are:
(1) Determine the direction of the national high-tech enterprise certification management work, and consider the high-tech enterprise certification management report;
(2) Coordinating and resolving major issues in the implementation of identification management and related policies;
(3) To adjudicate major disputes in the identification and management of high-tech enterprises, supervise and inspect the identification and management of various regions, and guide rectification of problems found.
Article 7 The leading group has an office composed of relevant personnel of the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation. The office is located in the Ministry of Science and Technology. Its main duties are:
(1) Submit a report on the identification and management of high-tech enterprises, and study and put forward suggestions for policy improvement;
(2) Guiding the identification and management of high-tech enterprises in various regions, organizing the supervision and inspection of the identification and management of high-tech enterprises, and putting forward suggestions for rectification and treatment of problems found;
(3) Responsible for the filing management of the identification of high-tech enterprises in various regions, announce the list of recognized high-tech enterprises, and issue the serial number of high-tech enterprises certificates;
(4) Construction and management of the "High-tech Enterprise Certification Management Work Network";
(5) Complete other tasks assigned by the leading group.
Article 8 The administrative departments for science and technology in each province, autonomous region, municipality directly under the Central Government, and cities with separate plans shall, together with the financial and taxation departments at the same level, form the local high-tech enterprise certification management institutions (hereinafter referred to as "certification institutions"). The accreditation agency has an office composed of relevant personnel at the provincial level and in the city of science and technology, finance, and taxation, and the office is located in the provincial and city in charge of science and technology administration. The main responsibilities of the accreditation agency are:
(1) Responsible for the identification of high-tech enterprises in its administrative area, and submit the report on the management of the identification of high-tech enterprises in the region to the office of the leading group each year;
(2) Responsible for submitting the identified high-tech enterprises to the office of the leading group for the record, and issuing high-tech enterprise certificates to the enterprises that have passed the record;
(3) Responsible for selecting review experts (including technical experts and financial experts) involved in the identification work, and strengthen supervision and management;
(4) Responsible for supervising and inspecting the identified enterprises, accepting, verifying and processing review applications and related reports, and implementing the rectification suggestions put forward by the leading group and its office;
(5) Complete other tasks assigned by the Leading Group Office.
Article 9 The qualifications of high-tech enterprises that have passed the certification shall be valid for three years from the date of issue of the certificate.
Article 10 After an enterprise has obtained the qualification of a high-tech enterprise, it shall enjoy tax benefits starting from the year in which the high-tech enterprise certificate is issued, and may go through the tax preferential procedures with the competent tax authority in accordance with the provisions of Article 4 of these Measures.
Chapter III Qualification Conditions and Procedures <br /> Article 11 To be recognized as a high-tech enterprise, the following conditions must be met at the same time:
(1) an enterprise must be registered for more than one year when applying for certification;
(2) The enterprise obtains the ownership of intellectual property rights that play a core supporting role in technology for its main products (services) through independent research and development, transfer, donation, merger and acquisition, etc .;
(3) The technologies that play a core supporting role in the company's main products (services) belong to the scope specified in the "High-tech Fields Supported by the State";
(4) The proportion of scientific and technological personnel engaged in R & D and related technological innovation activities of the enterprise in the total number of employees in the year is not less than 10%;
(5) The ratio of the total research and development expenses to the total sales revenue of the same period of the enterprise in the last three fiscal years (the actual operating period is less than three years is calculated based on the actual operating time, the same applies hereinafter):

1. The proportion of enterprises with sales revenue less than 50 million yuan (inclusive) in the latest year is not less than 5%;

2. The proportion of enterprises with sales revenue of 50 million to 200 million yuan (inclusive) in the latest year is not less than 4%;

3. The proportion of enterprises with sales revenue of more than 200 million yuan in the past year is not less than 3%.
Among them, the total R & D expenses incurred by enterprises in China account for not less than 60% of the total R & D expenses;
(6) The proportion of revenue from high-tech products (services) in the company's total revenue in the same period is not less than 60%;
(7) The evaluation of the innovation ability of the enterprise shall meet the corresponding requirements;
(8) The enterprise applied for confirmation that no major safety, major quality accidents or serious environmental violations occurred within one year before the application.
Article 12 The identification procedures for high-tech enterprises are as follows:
(1) An enterprise applies for self-evaluation in accordance with these Measures. Those who meet the qualification requirements shall be registered on the High-tech Enterprise Certification Management Work Network and apply for certification to the certification agency. Submit the following materials when applying:

1. Application for identification of high-tech enterprises;

2. Relevant registration certificates certifying the establishment of the enterprise according to law;

3. Intellectual property related materials, scientific research project project certification, scientific and technological achievements transformation, research and development organization management and other related materials;

4. Key technologies and technical indicators, production approvals, certifications and related qualification certificates, product quality inspection reports and other related materials of the enterprise's high-tech products (services);

5. Information materials for the employees and scientific and technological personnel of the enterprise;

6. A special audit or verification report on research and development expenses and high-tech products (services) income of the company for the past three fiscal years issued by a qualified intermediary agency, with explanatory materials for research and development activities;

7. Financial accounting reports (including accounting statements, notes to accounting statements and financial statements) of the enterprise certified by a qualified intermediary agency for the last three fiscal years;

8. Annual corporate income tax returns for the last three fiscal years.
(2) The expert review and certification institution shall randomly select experts from the experts who meet the review requirements to form an expert group. The expert group reviews the application materials of the enterprise and puts forward comments.
(3) Review and accreditation The accreditation organization shall carry out a comprehensive review of the applicant enterprise in combination with the review opinions of the expert group, present the accreditation opinions and report them to the office of the leading group. The accredited enterprises shall be publicized by the Leading Group Office on the High-tech Enterprise Accreditation Management Work Network for 10 working days. If there is no objection, it shall be filed and announced on the High-tech Enterprise Accreditation Management Work Network. The accreditation body shall issue a unified seal to the enterprise. System of "high-tech enterprise certificate"; if there is any objection, the certification body shall verify and handle it.
Article 13 After an enterprise obtains the qualification of a high-tech enterprise, it shall fill in the annual report on the development of intellectual property, scientific and technological personnel, research and development expenses, and operating income in the previous year on the "High-tech Enterprise Certification Management Network" before the end of May each year.
Article 14 For secret-related enterprises, in accordance with the state's relevant confidentiality work regulations, and under the premise of ensuring the security of secret-related information, organize the identification according to the identification work procedures.
Chapter IV Supervision and Management <br /> Article 15 The Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation have established random random inspections and key inspection mechanisms to strengthen the supervision and inspection of the identification and management of high-tech enterprises in various places. The rectification opinions of the problematic identification institutions were put forward and rectified within a time limit. The problems were severely criticized for notification, and their identification management work was suspended if they did not change within the time limit.
Article 16 For the identified high-tech enterprises, if the relevant departments find that they do not meet the requirements of the certification in the daily management process, they shall ask the certification agency for review. If it is confirmed after the review that the qualification conditions are not met, the qualification institution shall cancel its qualification as a high-tech enterprise, and notify the tax authorities to recover the tax benefits it has enjoyed since the year that did not meet the qualification conditions.
Article 17 High-tech enterprises that have changed their names or have major changes related to the qualifications (such as divisions, mergers, reorganizations, and changes in their business operations) shall report to the certification authority within three months. The qualifications of the high-tech enterprise will be unchanged if the certification body meets the qualification requirements. For the name change of the enterprise, the certification will be reissued with the serial number and validity period unchanged. If the qualification conditions are not met, the high-tech enterprise will be cancelled from the year of the change of name or change of conditions. Business qualification.
Article 18 If a high-tech enterprise that migrates across the management area of an accredited institution as a whole has completed its relocation within the validity period of its high-tech enterprise qualification, its qualification will continue to be valid; if part of the relocation of the area managed by the accredited institution is relocated, the accredited place's accreditation agency shall follow Measures re-identified.
Article 19 If a recognized high-tech enterprise commits one of the following acts, its qualification shall be cancelled by the certification institution:
(1) Serious acts of fraud and deception during the process of applying for recognition;
(2) where major safety, major quality accidents or serious environmental violations occur;
(3) Failure to report the major changes related to the identified conditions on schedule, or fail to complete the annual development statement for two years.
For an enterprise that has been disqualified from being a high-tech enterprise, the certification body shall notify the tax authorities to recover the tax incentives for high-tech enterprises that it has enjoyed since the year to which the above acts took place in accordance with the Tax Collection and Administration Law and relevant regulations.
Article 20 All kinds of institutions and personnel involved in the identification of high-tech enterprises have obligations of integrity, compliance, and confidentiality for the work they undertake. Violations of relevant work requirements and disciplines identified by high-tech enterprises shall be dealt with accordingly.
Chapter V Supplementary Provisions <br Article 21 The Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation have separately formulated the "Guidelines for the Identification and Management of High-tech Enterprises" in accordance with these Measures.
Article 22 The interpretation of these measures is the responsibility of the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation.
Article 23 These Measures shall be implemented as of January 1, 2016. The former "Administrative Measures for the Identification of High-tech Enterprises" (Guo Ke Fa Huo [2008] No. 172) was repealed at the same time. ^[2]

What Are the Different Types of Business Certifications?

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