In 2023, the specialized and special new "little giant" enterprise will officially declare on March 15. Does your business meet the reporting requirements? Isn't it possible to apply for provincial specialization and special innovation? Shenkexin has sorted out some common questions and answers that enterprises may encounter during the declaration process for you, please bookmark
1. How much is the subsidy amount for the specialized, special and new little giants in each district of Shenzhen?
2. How does the enterprise provide proof of the market share of the main product segment?
Answer: You can cite the public business data of leading competitors or the industry data of research institutions for self-certification, and you can also use relevant third-party institutions to corroborate the market share of the company's industry ranking, which requires convincing. (It is not sure whether this condition will be retained in the reporting standard for the new year. If it is still retained, you can refer to the above instructions to provide it.)
3. Can the financial data of the enterprise when declaring the national-level specialized special new "little giant" be in the form of consolidated statements of subsidiaries and companies? Can intellectual property rights also be consolidated?
Answer: Yes. Intellectual property rights cannot be merged.
4. As for the asset-liability ratio not exceeding 70%, is it aimed at not exceeding 70% in 2021, or not exceeding 70% in both 2021 and 2020, or not exceeding 70% in average in the past two years?
Answer: It mainly depends on the previous year.
5. In addition to requiring the company to have a valid invention patent, it is also required to obtain relevant management system certification. What kind of certification is it?
Answer: Such as quality management system certification, intellectual property management system certification, etc.
6. Regarding the "two-year research and development investment accounting for more than 3%" in the selection criteria for provincial-level specialized and special new enterprises, what is the reference standard for research and development investment? What supporting materials do you need to provide?
Answer: Innovation is an important feature of specialized, specialized and new enterprises. For this reason, the requirements for R&D investment are set in the selection criteria. On the basis of referring to the national "little giant" enterprise certification conditions and seeking expert opinions and suggestions, the R&D quantitative indicators are proposed. The supporting materials for R&D investment are that enterprises need to provide the data of R&D expenses in the audit reports of the past two years, and the R&D expenses in the two years before the reporting year must account for more than 3% each year.
7. Is it a mandatory condition that the total profit of provincial specialization and special new products must be positive?
Answer: Yes.
8. What types of enterprises can apply for specialization and special innovation?
Answer: Specialized and special new enterprises focus on the selection of small and medium-sized manufacturing enterprises, and give priority to the selection of small and medium-sized enterprises in the fields of strategic emerging industries, core basic components (components), key basic materials, advanced basic technology, industrial technology foundation, and basic software.
9. The city-level specialization and special innovation requires that the company’s market share in the market segment be among the top in the country or provinces and cities. How to prove this? What channels are generally used to issue such certificates?
Answer: The market share certificate refers to the certification materials issued by a third-party organization that reflect the market position of the company's leading products in the segmented field. It should be able to explain the product's domestic and foreign market share, ranking and industry status. The format is not limited. Third-party institutions are generally industry associations above the provincial level, authoritative media, large-scale consulting institutions, leading domestic and foreign enterprises, etc., and there are no designated institutions.
10. Specialized and special new support is the testing service industry. Because it is a service industry, as long as the company has more than 300 employees, it becomes a large enterprise. If it is a large enterprise, can it not apply for specialization and special new?
Answer: The industry is different, and the identification of the size of small and medium-sized enterprises is different. Large-scale enterprises cannot apply for specialization and special innovation.
11. Can an enterprise apply for "little giant" only after it has passed the municipal level and then the provincial level?
Answer: No. According to whether the actual situation of the enterprise meets the declaration requirements at all levels, it can be declared if it meets the requirements.
12. Regarding the provincial selection criteria "the company's main business income in the past two years has been positive and the average annual growth rate has reached more than 15%, and the total profit is a positive number." How to understand the positive growth in the past two years, such as a decline in 2020 and an increase in 2021. In general, 2021 will increase by more than 30% compared with 2019.
Answer: Positive growth in the past two years means that the growth rate in the two years before the declaration year is positive, and the average growth rate in the two years has reached more than 15%; the total profit is positive means that the total profit in the two years before the declaration year is positive.
13. When the company declares, if it is too late to issue the 2021 financial audit report, can it be replaced by financial statements?
Answer: There must be financial evidence supported by a third party, such as audit reports. The declaration time for the national specialization and special new "little giant" is expected to be in early April. Please refer to last year's declaration materials for preparation as soon as possible.
14. How long does the company need to operate for to declare a specialized, special and new little giant?
Answer: More than 3 years.
15. For municipal-level specialized and special new declarations, what percentage should the sales revenue of the main leading products account for the sales revenue of the enterprise?
Answer: More than 50%.
16. How many years does it take for a small giant company to be registered and established?
Answer: 3 years.
17. What are the characteristics of specialized, special, new and small giant enterprises?
Answer: According to the definition of the Ministry of Industry and Information Technology, a specialized, specialized, and new "little giant" enterprise is a leader among "specialized, specialized, and innovative" small and medium-sized enterprises.
18. What is the calculation formula of relevant indicators?
Answer: The formula for calculating the average growth rate of operating income in the past three years:
Compound Growth Rate = [(2020 Operating Income/2017 Operating Income)∧(1/3)-1]×100%
The formula for calculating the average operating profit margin in the past three years: =(2018 total profit/operating income+2019 total profit/operating income+2020 total profit/operating income)/3
19. How long is the validity period of municipal specialization and special new? Can I continue to apply when it expires?
Answer: Shenzhen Specialized, Specialized and New Small and Medium-sized Enterprises are valid for three years. If an enterprise needs to continue to be included in the list of "Specialized, Specialized and New" enterprises, it must be within three years.
20. What are the circumstances that the city does not declare?
Answer: 1. Those who provide false information during the application selection process, 2. Those who are included in the list of targets for joint punishment of dishonesty by relevant departments such as the state, province, and city, and 3. Those who do not submit company information in accordance with regulations without justified reasons, and fail to make corrections within the time limit after being prompted.
21. Can a newly established two-year-old enterprise apply for the Little Giant?
Answer: You cannot apply.
22. In terms of the construction of new R&D institutions in 2023, is the self-built enterprise recognized?
Answer: In 2023, major adjustments have been made in the construction of R&D institutions. In addition to national and provincial levels, self-built R&D institutions will be recognized.
In the application form "Six, Innovation Capabilities - Construction of R&D Institutions", the option of "self-built" has been added, and it has been officially confirmed at the level of filling in the form that an enterprise's self-built R&D institutions can be recognized. If the enterprise establishes its own research and development institution, it needs to provide corresponding supporting materials.
23. Does the declaring enterprise have to be a specialized, special and new small and medium-sized enterprise within the validity period?
Answer: In view of the lack of strict control and other problems in the recommendation process of the industry and information technology departments in various places, a small number of enterprises that have not won the title of provincial-level specialized and special new small and medium-sized enterprises are also recommended to the Ministry of Industry and Information Technology for review. This time, it is clearly required that the provincial-level specialized and special new small and medium-sized enterprises have been obtained, and they are within the validity period, otherwise they will not be recommended.
24. Among the application conditions for Little Giants: for an enterprise with a total operating income of 50 million to 100 million yuan in the previous year, the total R&D expenses accounted for no less than 6% of the total operating income in the past two years? How to interpret it?
Answer: It is necessary that the annual research and development expenses account for more than 6% in the past two years.
25. What should I do if the 2022 audit report cannot be published on April 10 for the Specialized Special New Little Giant Project? Did you say that you can use a report instead?
Answer: No, the audit report must be required, so the company needs to start preparing to issue a financial audit report in the near future.
26. Is it necessary to provide a special review report on research and development expenses for specialization, special new and small giant projects? Is it okay if the research and development expenses are not disclosed in the annual review report?
答：非必要提供，有则提供，无则不提供，有提供专审报告对申请有利。年度财务审计报告中利润表必须要体现披露研发费用数据。
27、市场占有率证明是否有统一格式和指定的第三方机构?
答：大家要重点关注“主导产品在全国细分市场占有率达10%以上，且享有较高知名度和影响力”这项指标，市场占有率可以第三方证明也允许企业自证，但自证如何获得评审专家认可则需要企业下功夫深入研究。
市场占有率证明是指由第三方机构出具的体现企业主导产品在所属细分领域市场地位的证明材料，应能说明产品在国内外市场的占有率、排名及行业地位等信息，格式不限。
另外，第三方机构一般为省级以上行业协会、权威媒体及大型咨询机构、国内外龙头企业等，无专门指定机构。
最后，进入国内外龙头企业供应链体系证明材料，可以是供应商资质证明、供销合同、往来财务凭证等有效证明。
28、上年度12月份社保证明需提供怎么样的?
答：在社保局系统中下载的上年度12月的社保清单汇总版的。
29、2023年申报书有两处表述字数由30字扩展至300字，有哪些要求?
答：在“六、创新能力—研发机构建设情况”中，研究领域已获得成果及应用情况由30字增加至300字，企业可以充分对企业研究领域已获得成果及应用情况进行描述说明。
另外，在“七、产业链配套—是否在产业链关键领域实现“补短板”“填空白””中，说明(是否在细分领域实现关键技术首创等情况)
由30字增加至300字，企业可以充分对企业“是否在细分领域实现关键技术首创”等情况进行描述说明。
30、企业总体情况表述字数由500字扩展至2000字，如何撰写?
答：在“九、其他—企业总体情况简要介绍”中，字数由500字扩展至2000字。修改的可能原因是：在评审过程中，本部分作为评审专家及领导快速了解企业基本情况的窗口，500字的限制导致部分企业难以通过文字描述呈现给评审专家企业全貌，导致专家评审时所依据的信息量较少，加之评审时间限制，会导致评审的公平性受到一定的影响。
现在扩展至2000字，则可以让申报企业条分缕析地充分把本企业的相关情况说清楚，可以提供更多的信息给评审专家，有利于专家公平公正地对企业进行评价。
31、创新能力指标的核心要求是什么?
答：大家要重点关注“拥有2项以上与主导产品有关的Ⅰ类知识产权，且实际应用并已产生经济效益”这项指标，I类知识产权包括“发明专利、植物新品种、国家级农作物品种、国家新药、集成电路布图设计专有权”等5项内容，对于一般企业而言就是“发明专利”，对于部分集成电路企业还有“集成电路布局图”，对于医药企业还有“国家新药”。第一数量必须是2项以上，第二是转让的必须满一年以上。
32、主导产品所属领域对应的工业六基目录是什么?
答：企业主导产品应属于工业“六基”产品，且应为产业链龙头企业提供配套，这些都是加分项。问题就在于企业如何确定自己的主导产品是否属于重点领域，企业可以参看《产业基础创新发展目录(2021年版)》对照确定，当然也有一些其他判断标准可选。
33、负债率高于70%是否还能申报?
答：不能。大家要重点关注“截至上年末，资产负债率不高于70%”这项指标，第五批申报时指的是【截止2022年年末，企业的资产负债率应≤70%】，其佐证材料是经过审计的资产负债表，计算方式是：资产负债率=负债总额/资产总额×100%