Q：
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what is the basis of scientific and technological achievement index score?
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A：
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Index of scientific and technological achievements (Full Score: 30 points). The evaluation shall be conducted according to the category and quantity of intellectual property related to main products (or services) owned by the enterprise within the term of validity (intellectual property shall be free from arguments or disputes). Among which: one or more class I intellectual property rights (30 points); 4 or more class II intellectual property rights (24 points); 3 class II intellectual property rights (18 points); 2 class II intellectual property rights (12 points); 1 category II intellectual property right (6 points); No intellectual property rights (0 point).
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Q：
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If an enterprise meets the conditions of being registered in China (excluding Hong Kong, Macao and Taiwan), total number of employees not exceeding 500, annual sales revenue not exceeding 200million yuan, total assets not exceeding 200million yuan, the products and services provided not belonging to the category of prohibition, restriction and elimination stipulated by the state, not having any serious safety, serious quality accidents, serious environmental violations, or serious breach of trust in scientific research in the previous year or the current year, and not being included in the list of abnormal operations and the list of enterprises with serious violations of law and credibility, but does not meet the condition that the score obtained from the comprehensive evaluation conducted by the enterprise according to the evaluation index of scientific and technological SMEs shall not below 60 points, and the score of scientific and technical personnel index shall not be 0 points. In this case, what else conditions must be met to qualify as a scientific and technological SME?
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A：
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If the enterprise meets all the conditions except the index score criteria, it will still be considered as scientific and technological SME so long as it meets one of the following conditions:
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The enterprise has a valid high-tech enterprise qualification certificate.
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The enterprise has won the national Science and Technology Award in recent five years and ranks among the top three award-winning enterprises.
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The enterprise has an accredited R & D institution at or above the provincial and ministerial level.
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The enterprise has led the formulation of international standards, national standards or industrial standards in the past five years.
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Q：
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Who does the enterprise's scientific and technical personnel refer to in the index evaluation of scientific and technological SME?
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A：
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Scientific and technical personnel refers to the personnel directly engaged in R & D and related technological innovation activities, as well as the personnel specially engaged in the management of the above activities and providing direct services, including full-time employees, part-time and temporary workers who must work in the enterprise for more than 6 months accumulatively in a year.
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Q：
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R & D expenses incurred for R & D activities carried out by scientific and technological SMEs which have not formed intangible assets and are included in the current profits and losses, whether they can enjoy additional deductions on top of the actual amount incurred for calculating income tax?
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A：
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From January 1, 2022, scientific and technological SMEs can enjoy additional 100% deduction on top of actual R&D expenses incurred when calculating income tax.
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Q：
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R & D expenses incurred for R & D activities carried out by scientific and technological SMEs which have formed intangible assets, can cost of the intangible assets be deductible for calculating income tax?
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A：
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From January 1, 2022, 200% of the cost of the intangible assets can be deducted before tax.
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