The validity period of high-tech enterprise certificate, how to deal with it after expiration?

The high-tech enterprise certificate is generally valid for three years. After the expiration of the validity period, enterprises need to re-apply for accreditation before the end of the year.

High-tech enterprise qualification expires.

1. After obtaining the high-tech enterprise certificate, the enterprise can enjoy tax preference within three years from the issuing time indicated in the high-tech enterprise certificate, and go through the filing formalities with the competent tax authorities according to regulations;

2. In the year when the enterprise's high-tech enterprise qualification expires, its enterprise income tax shall be paid in advance at the rate of 15% before re-recognition. Those who have not obtained the qualification of high-tech enterprises before the end of the year shall pay the tax for the corresponding period according to the regulations;

3, to obtain the qualification of high-tech enterprises and enjoy preferential tax treatment for high-tech enterprises, the tax authorities in the process of identification or enjoy preferential treatment, such as in the daily management process found that it does not meet the identification conditions stipulated in Article 11 of the "Identification Measures", should be submitted to the accreditation body for review;

4. If it is confirmed by review that it does not meet the recognition conditions, the recognition institution shall cancel its qualification as a high-tech enterprise and notify the tax authorities to recover the preferential tax treatment enjoyed since the year that does not meet the recognition conditions within the validity period of its certificate.

Extended data

Identification procedure of high-tech enterprises

Enterprise self-evaluation: the enterprise logs on the "High-tech Enterprise Certification Management Work Network" and conducts self-evaluation according to 10;

Registration: the applicant enters the "high-tech enterprise accreditation management network" as a registered user and applies for accreditation;

Submission materials: the enterprise shall prepare the relevant materials mentioned in the declaration guide and submit them to the authorized institution; For example, Shenzhen enterprises submit it to Shenzhen Science and Technology Commission (the same below);

Expert evaluation: among the experts who meet the evaluation requirements, the evaluation institution randomly selects experts to form an expert group to evaluate the application materials and put forward opinions;

Identification and filing: the identification institution shall conduct a comprehensive review of the applicant enterprise in combination with the evaluation opinions of the expert group, and put forward the identification opinions and report them to the office of the leading group;

Publicity: The Office of the Leading Group will make a publicity on "High-tech Enterprise Certification Management Network" for 10 working days. If there is no objection, it shall be put on record and published in the "high-tech enterprise certification management network";

Issuing certificates: the accreditation body issues "high-tech enterprise certificates" to enterprises.

Benefits identified by high-tech enterprises

1. Obtaining financial subsidies: The subsidies of different provinces and cities are different, and high-tech enterprises in Shenzhen, Guangdong Province can apply for financial subsidies of about 550,000 yuan;

2. Tax preference: the enterprise income tax rate is reduced to 15%, and the original tax rate is 25%;

3. Government gives priority to procurement: the government will give priority to the procurement of products from high-tech enterprises;

4. Housing subsidy for talents: enterprises can apply for housing subsidies for a high-level talent, and the subsidies vary from district to district;

5. Corporate financing loans: High-tech enterprises are more likely to obtain investment, financing and apply for bank loans;

6.R&D project funding: innovative projects of R&D enterprises are more likely to get financial support from the state or provinces and cities;

7. Company site lease: High-tech enterprises can get office space first, and get land lease subsidies;

8. Depreciation of fixed assets: accelerate the depreciation of fixed assets of high-tech enterprises;

9. Deduct R&D expenses: deduct 75% of R&D expenses; Where intangible assets are formed, they shall be amortized according to 175% of the cost of intangible assets;

10, listing of enterprises: High-tech enterprises are more likely to be listed on the New Third Board and the Growth Enterprise Market and become gazelle enterprises;

1 1. Attracting talents for enterprises: implementing the point settlement policy, foreign executives can apply for a green card in China and live in China for a long time;

12, Shenzhen allocates 20% of the total bond issuance to high-tech enterprises that meet the issuance conditions every year;

13. After being recognized as a high-tech enterprise, you can apply for 10% R&D subsidy every year.