高新技术企业和科技型中小企业的认定标准

高新技术企业和科技型中小企业的认定标准你是不是会习惯性的认为科技型中小企业就是高新技术企业，高新技术企业也就是科技型企业呢?So，它们享受的研发费加计扣除政策规定是不是就是一样的呢?回答是：“不一定”。今天就来同大家讲一讲这高新技术企业与科技型中小企业的区别，但愿能对你有所帮助。

one、高新技术企业是什么？高新技术企业是指在《国家重点支持的高新技术领域》内，Continuously carry out research and development and transformation of technological achievements，Form the core independent intellectual property rights of the enterprise，and carry out business activities based on this，在中国境内(不包括港、Australia、台地区)注册的居民企业。two、高新技术企业认定标准是什么？

To be recognized as a high-tech enterprise, the following conditions must be met at the same time:：(one)When an enterprise applies for recognition, it must be registered and established for more than one year.;(two)Through independent research and development, enterprises、Assigned、receive a gift、Mergers and acquisitions, etc.，Get access to its main products(Serve)Ownership of intellectual property that plays a core supporting role in technology;(three)Main products of the enterprise(Serve)Technologies that play a core supporting role fall within the scope of the "High-tech Fields Supported by the State";(Four)The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities of the enterprise shall not be less than 10% of the total number of employees of the enterprise that year.;(five)The company's last three fiscal years(If the actual operating period is less than three years, the calculation will be based on the actual operating time.，The same below)research and development

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The proportion of the total amount to the total sales revenue for the same period is as follows:

Require

：

1. Sales revenue in the most recent year is less than 50 million yuan(Contains)of enterprises，The proportion is not less than 5%;
2. Sales revenue in the most recent year ranged from RMB 50 million to RMB 200 million(Contains)of enterprises，The proportion is not less than 4%;
3. Enterprises with sales revenue of more than 200 million yuan in the most recent year，The proportion is not less than 3%。

in，Research and development conducted by enterprises within China

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The total amount accounts for all research and development

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The proportion of the total amount is not less than 60%;(six)High-tech products in the past year(Serve)Revenue accounts for no less than 60% of the company's total revenue for the same period;(seven)The evaluation of enterprise innovation capabilities should achieve corresponding

Require

;(eight)No major safety incidents occurred in the year before the enterprise applied for certification、Major quality accidents or serious environmental violations。three、什么叫科技型中小企业？

科技型中小企业是指依托一定数量的科技人员从事科学技术研究开发活动，取得自主知识产权并将其转化为高新技术产品或服务，从而实现可持续发展的中小企业。Four、如何认定为科技型中小企业？

“科技型中小企业”的具体评价，采取了以两种指标进行确认或评价的方式：(one)直接予以确认1、必须要符合以下四项条件：(1)在中国境内(不包括港、Australia、台地区)注册的居民企业。(2)职工总数不超过500人、年销售收入不超过2亿元、资产总额不超过2亿元。

(3)企业提供的产品和服务不属于国家规定的禁止、限制和淘汰类。(4)企业在填报上一年及当年内未发生重大安全、重大质量事故和严重环境违法、科研严重失信行为，且企业未列入经营异常名录和严重违法失信企业名单。

1. 下面四类居民企业可直接确认符合科技型中小企业条件：(1)同时符合上述四项条件，且拥有有效期内高新技术企业资格证书的企业;(2)同时符合上述四项条件，且近五年内获得过国家级科技奖励，并在获奖单位中排在前三名的企业;(3)同时符合上述四项条件，且拥有经认定的省部级以上研发机构的企业;(4)同时符合上述四项条件，且近五年内主导制定过国际标准、国家标准或行业标准的企业。

(two)自主评价登记同时满足以下五项条件的企业，可自愿在服务平台上注册登记企业基本信息，在线填报《科技型中小企业信息表》，信息完整且符合条件的，由省级科技管理部门纳入信息库并赋予入库登记编号：

1. 在中国境内(不包括港、Australia、台地区)注册的居民企业。
2. 职工总数不超过500人、年销售收入不超过2亿元、资产总额不超过2亿元。
3. 企业提供的产品和服务不属于国家规定的禁止、限制和淘汰类。
4. 企业在填报上一年及当年内未发生重大安全、重大质量事故和严重环境违法、科研严重失信行为，且企业未列入经营异常名录和严重违法失信企业名单。
5. 企业根据科技型中小企业评价指标进行综合评价所得分值不低于60分，且科技人员指标得分不得为0分。评价指标具体包括科技人员、研发投入、科技成果三类，满分100分。评价指标的具体标准应符合相关规定。

five、高新技术企业与科技型中小企业的区别(one)科技型中小企业，对职工总数、年销售收入、Total assets，有评价

Require

，而高新技术企业没有此项

Require

。That is to say，如果突破此项评价标准，高新技术企业不一定是科技型中小企业。

(two)High-tech enterprise，高新技术产品(Serve)Revenue accounts for no less than 60% of the company's total revenue for the same period，而科技型中小企业没有此项评价

Require

，科技型中小企业只要产品含有科技元素就可以了。That is to say，企业是科技型中小企业不一定就是高新技术企业。six、各企业研发费如何加计扣除？

1. 如果企业是科技型中小企业，那么研究开发

cost

按照实际发生额的75%在税前加计扣除：财税〔2025〕34号文规定，科技型中小企业开展研发活动中实际发生的研发

cost

，Intangible assets that have not been formed are included in the current profits and losses.，On the basis of actual deductions in accordance with regulations，During the period from January 1, 2025 to December 31, 2025，Then 75% of the actual amount will be deducted before tax.；forming intangible assets，During the above period, the intangible assets will be amortized before tax at 175% of the cost.。

1. 如果企业是非科技型中小企业，那么研究开发

cost

按照实际发生额的50%在税前加计扣除：Finance and taxation[2025]119号文规定，对于适用研究开发

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加计扣除的企业，R&D that actually occurs when an enterprise carries out R&D activities

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，Intangible assets that have not been formed are included in the current profits and losses.，On the basis of actual deductions in accordance with regulations，按照本年度实际发生额的50%，从本年度应纳税所得额中扣除；forming intangible assets，按照无形资产成本的150%在税前摊销。

That is to say，如果高新技术企业不是科技型中小企业，那么它的研发费就只能是按实际发生额的50%在税前加计扣除。

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