Workshop高科技企业系列活动-2014年高新新变化科委审批意见&企业资质维持

Workshop高科技企业系列活动-2014年高新新变化
科委审批意见&企业资质维持

本期价值要点：掌握2014年高新企业资质审批新变化与趋势，了解科委对研发费、研发收入范围的界定及研发能力证明等方面的审核标准，明晰高新资质申请与维持的注意事项

对新一轮高新认定及资格复审的困惑：
—以往在复审时遇到的实际问题就是专利，不知道今年是否有新要求？
—取得高新资质后，在资质维持及享受税收优惠待遇等方面有哪些注意事项？
—感觉高新标准越来越严格，今年有分支机构要复审，有分支机构重新认定，有分支机构首次申请，希望了解今年高新审批的趋势及重点，科委与税局对研发费归集的看法是否一致等内容。
—研发人员的福利费和差旅费可不可以计入研发费里？合同总收入与高科技收入的区别？
—高科技人才的比例要求对生产型企业来说是比较难达标的，如果使用人才外包服务是否会受到质疑？

特邀嘉宾
主管官员   上海市科委
施律师  明税律师事务所高级合伙人
施先生多年来专注于中国税法服务，具有丰富的涉税法律专业知识与实务经验。服务过的客户涉及高新科技、金融、房地产、医药、新能源、文化创意、教育等诸多行业和领域。施先生经常就中国税制改革和涉税热点问题接受《华夏时报》、《财会信报》等专业媒体的采访。目前的执业方向包括：企业税务规划与税收优惠管理、转让定价与反避税、税务争议解决、并购重组税务、跨境投资、个人税务等。

议程安排
13:00 签到
13:30 2014年高新企业资质审批工作现状
　　　—2014年上海高新企业资质审批新变化（审批流程、审查重点、审批现状等）
　　　—科委对高新企业的具体要求
　　　　●研发费范围及界定
　　　　●研发收入范围及界定（高科技产品/服务收入，技术性收入范围，比例要求，
                合同总收入与高科技收入差异，技术核心和产品的界定）
　　　　●研发能力相关要求（技术实力或研发能力证明材料，委托研发的处理，研发
                服务外包等）
　　　　●中介机构鉴证要求
　　　主管官员 科委
15:00 茶歇
15:15 后期高新资质维持的注意事项
　　　—核心自主知识产权的管理与科技成果转化能力（外观设计专利，软件著作权，
             委托研发等）
　　　—研发人员的管理（科技人员，研究开发人员、兼职或临时聘用人员比例要求等）
　　　—高新资格取得后的维护（税务备案，软件检测，技术合同备案注意事项等）
　　　—研发费用加计扣除的管理（合作开发及委托开发项目情形下的特殊要求，资本化
             研究开发费等）
　　　施律师  明税律师事务所高级合伙人
16:45 互动答疑
　　　施律师  明税律师事务所高级合伙人
17:00 活动结束

KEY VALUE OF THE EVENT
Updating latest development and trend in applying and maintaining High and New Technology Enterprise; Realizing Science and Technology Committee’s points in R&D cost, defining revenue from R&D as well as inspecting ability of R&D; Generating a list of special notes on how to apply and review the privilege.

PROFESSIONALS’ DILEMMA
●How will the requirement for patents changed in 2014 when comparing with that occurred in past years?
●How to maintain the privilege for High and New Technology Enterprise？
●It feels like that it’s harder and harder to enjoy the privilege for High and New Technology Enterprise, while the we have three branch involving this privilege, one to be reviewed, one to apply new privilege, last needs identifying again, that’s why we care about very much if the view of tax authority and Science and Technology Committee is the same.
●Can welfare and travel cost be added to the R&D Cost? What’s the main difference between contract revenue and high-tech revenue?
●For a manufacturing company, it’s much harder to employ adequate high-tech talents, will we be audited for talents outsourcing?

SPEAKERS
Officer, Shanghai  Municipal Science and Technology Committee
Mr. Shi  Senior Partner of M & T Lawyers
Mr. Shi is an experienced Chinese lawyer specialized in PRC tax services. The clients involve the industries of hi-tech, finance, real estate, pharmaceutical, new energy, creative culture, education and many other fields. Mr. Shi is often interviewed by China Times, Accounting Daily, China Accounting and other professional media concerning the China tax reform and hot tax topics. Specifically, Mr. Shi assists clients to cope with tax planning and tax incentive application in China, transfer pricing, anti-tax avoidance investigation, tax dispute solution, M&A tax, tax structure related to outbound and inbound China investment, etc. Mr. Shi also has rich experience in PRC Corporate Law practice.

EVENTS SCHEDULE
13:00 Sign In
13:30 Updating Current Status of Latest Change in Applying & Maintaining Privilege for High and New Technology Enterprise
　　　—High and New Technology Enterprises’ privilege: Latest change and trend
             in applying and maintaining session in 2014(Process, key notes, current status)
　　　—Science and Technology Committee’s detailed requirements
　　　　●How to define R&D cost
　　　　●How to define R&D revenue, including high-tech product related
                revenue, technology related revenue
　　　　●Requirements for R&D ability, including which kinds of materials needed to
                prove R&D ability, how to deal with entrusted R&D, service outsourcing
　　　　●Accessing  intermediary organizations’ service
　　　Offer, Beijing Municipal Science and Technology Committee
15:00 Tea Break
15:15 Key Notes FOR Applying and Maintaining Privilege For High and 
         New Technology Enterprise
　　　—How to manage core independent intellectual property and ability to turn it
             to products, such as designing patents, software copyrights, R&D outsourcing
　　　—Overview R&D talents, including technology talents, researchers, part-time jobbers.
　　　—Key notes to maintain the privilege for High and New Technology Enterprise
　　　—Management about deduction of R & D Costs
　　　Mr. Shi, Senior Partner of M & T Lawyers
16:45 Q&A
　　　Mr. Shi, Senior Partner of M & T Lawyers
17:00 End of the Events


关联资料-以往活动
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6月25日SG 汽车及汽配行业（第二期）高新申请，做还是不做？
2014年1月16日线下活动 高新技术企业与研发费加计扣除的综合操作解析