National High-Tech Enterprise

直接回答

A national high-tech enterprise refers to a resident enterprise that continuously engages in research and development and the transformation of technological achievements within the high-tech fields supported by the state, forming its core independent intellectual property rights and conducting business activities based on these rights. The certification is jointly guided by the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation, aiming to encourage independent innovation by enterprises and enhance the national technological competitiveness. Certification conditions include: the enterprise must be registered and established for more than one year, possess core independent intellectual property rights, have products (services) falling within the scope of the 'National Key Supported High-Tech Fields,' ensure that scientific and technical personnel account for no less than 10% of the total employees, meet the requirements for R&D expenses as a proportion of sales revenue over the past three fiscal years (no less than 5% for enterprises with annual sales revenue below 50 million yuan, no less than 4% for those between 50 million and 200 million yuan, and no less than 3% for those above 200 million yuan), and have revenue from high-tech products (services) accounting for no less than 60% of the enterprise's total revenue for the same period. After certification, enterprises can enjoy a reduced corporate income tax rate of 15% (compared to the original 25%) and receive policy benefits such as local government financial rewards, financing convenience, and brand enhancement. The certification is valid for three years and requires re-certification upon expiration. Mangxu Software, as a certified enterprise, demonstrates its innovative strength in the software and information technology services field.