2021 is destined to be an extraordinary year for high-tech enterprises.Not only companies applying for high-tech enterprises are facing higher and higher proportion of spot checks (including on-site inspection and supplementary materials), but also companies that are already high-tech enterprises will face no less than 20% spot checks!
According to the notice on carrying out the inspection on the management of high and new technology enterprises issued by the torch center of the Ministry of science and Technology (Guo Ke Huo Zi  No. 133), the office of the leading group for the management of the identification and management of high-tech enterprises plans to carry out the inspection of the management of the identification of high-tech enterprises in 36 organizations.
The inspection work is divided into two stages: "self inspection and self correction" of the local certification management organization and "key inspection" of the leading group office of the identification and management of high-tech enterprises.
The stage of "self inspection and self correction" starts on September 15, 2021 and ends on October 25, 2021, lasting for 40 days.One of the important tasks in this stage is Looking back at the identified high-tech enterprises, for the regions with more than 10000 high-tech enterprises, the proportion of material sampling inspection shall not be less than 20% of the number of high-tech enterprises within the validity period;For areas with high-level enterprises less than 10000 households, the proportion of material sampling inspection shall not be less than 30% of the number of high-tech enterprises within the validity period.According to the sampling inspection of materials, some enterprises are inspected on the spot.
According to the regulations of the documents, most enterprises should not worry too much, because the main work is "material inspection" -- that is, the materials submitted to the local certification authority when applying for high-tech enterprises. Under normal circumstances, enterprises do not need to submit additional materials.
However, if in the process of "looking back", it is found that some enterprise materials have problems or problems that need on-site verification, then on-site inspection may be carried out.
In accordance with the requirements of the above documents, One of the important purposes of this inspection is to ensure the implementation of preferential tax policies, and it is a joint inspection team composed of personnel from science and technology, finance and taxation departments of various regions. Therefore, in addition to the on-site verification of the materials submitted by the enterprise before, the on-the-spot inspection does not exclude the inspection of the preferential tax conditions of high-tech enterprises enjoyed by enterprises in recent years.
At least 20% of the sampling rate is not low, no one can guarantee that they will not be selected, and no one can guarantee that the inspection team will not come to the company for on-site inspection.Judging from the fact that in June 2021, only 223 companies in Jiangsu Province were disqualified as high-tech enterprises in one month, we still try to be cautious and optimistic.
So, for the high-tech enterprises that have obtained the certificate, what preparations should be made in advance?
1、 Self check the application materials submitted before
Find out the information submitted by the enterprise in the latest application for high-tech qualification, arrange the company's R & D, financial, personnel and other departments to jointly "consult" (if necessary, seek professional institutions to provide support), and carefully verify the contents of the materials involving the Department.For the possible questions in the materials, make a plan in advance to prepare for unexpected needs.
If you are lucky enough to wait until the on-site inspection is notified in the future, I am afraid that even the shadow of "Buddha" will not be seen.
2、 Check the reserved reference materials that enjoy the high-tech preferential treatment for at least three years (2018-2020).
In accordance with the provisions of the announcement of the State Administration of Taxation on issues related to the implementation of preferential policies for income tax of high-tech enterprises (Announcement No. 24 of 2017 of the State Administration of Taxation) and the measures for handling preferential policies of enterprise income tax (Announcement No. 23 of 2018 of the State Administration of Taxation), At the end of each year, the company enjoying the tax preference of high-tech enterprises shall prepare and properly keep (at least 10 years) the following data for future reference (Note: one set is prepared every year, not three years.)
1. High tech enterprise qualification certificate;
2. Identification data of high-tech enterprises;
3. Intellectual property related materials;
4. The description that the core supporting technologies of the main products (services) of the year fall within the scope specified in the "high and new technology fields supported by the state", and information on high-tech products (services) and corresponding income;
5. Proof materials of annual staff and technical personnel (note that the working time of scientific and technological personnel in the company in the current year should exceed 183 days);
6. The total amount of R & D expenses and its proportion in the sales revenue of the same period in the current year and the previous two accounting years, the management information of R & D expenses and the auxiliary accounts of R & D expenses (which can be compiled by referring to the simple template of the Announcement No. 28 of the State Administration of Taxation in 2021), and the detailed structure of R & D expenses.