Reveal The Gem Chain Of High-Tech Enterprises To Identify Interests: Packaging For Tax Avoidance

In a reporter's secret visit, a service intermediary identified by a new high-tech enterprise told reporters, "academic package is a relatively simple part, including patents, R & D expenses, and other 13 aspects of pformation of scientific and technological achievements."

Enveloped in high-tech halo

From April 1, 2011 to May 15, 2011, in the gem "

The above 22 enterprises in the GEM board, except Jiangsu Fei Lida international logistics Limited by Share Ltd, the remaining 21 are the national high-tech enterprises recognized by the provincial science and Technology Committee, the provincial finance department, the provincial tax office and the provincial level local tax office after 2008.

But reporters found that behind the high rate of meeting, many gem enterprises in order to achieve the [2008]172 document "high and new technology enterprise identification management measures" (hereinafter referred to as "management measures") requirements, get high and new enterprise qualification, itself carried out "packaging", and there are many of them.

Assault for 3 months, 3 years of happiness.

Hi-tech enterprises are in the market for the preferential tax rate of 15% in three years.

A high-tech enterprise finds that interest chain is emerging.

Gem high tech company education disorder

"

For the proportion of academic qualifications, the "management method" is not the same as that of the prospectus for employees.

The management method only emphasizes the proportion of scientific and technical personnel above the university level, while the enterprise prospectus is the proportion of all college graduates or above, that is, part of the college degree or above is part of the scientific and technological personnel, and the other part is non scientific and technological personnel.

Therefore, the educational qualifications of the prospectus are larger than those of the administrative measures.

According to the incomplete statistics of journalists, 4 of the 21 high-tech enterprises on the GEM board did not reach 30% in 2010.

Among them, the Guangdong Silver Jubilee Polytron Technologies Inc in April 2nd was 26%. In April 18th, Shanghai's Yongli ribbon industry Limited by Share Ltd was 26% in April 18th. In April 19th, the "Mei Hui" in Shandong was 23%, and in May 13th, it was "29.99%".

If the number of non scientific and technical personnel is excluded from the above 4 enterprises, the number of scientific and technical personnel who have a college degree or above under the management measures will be less than 30%.

Reporters found that the above 2010 high school education chaos, mostly in 2008 was identified as national high-tech enterprises, from 2008 to 2010 for three consecutive years to enjoy 15% preferential tax rate.

According to the notice issued by the State Administration of Taxation on the implementation of the new technology enterprise income tax preferential issue issued by the State Administration of Taxation in 2009, the high and new technology enterprises that have already gone through the procedures of tax reduction and exemption should record the relevant data of the proportion of enterprise scientific and technological personnel to the total number of employees in the enterprise in the same year.

That is to say, after being recognized as a high-tech enterprise, the enterprise needs to meet the 30% ratio of the scientific and technical personnel above the college level every year.

According to the reporter's investigation, the high-tech enterprises with the 2010 academic record disorder are not alone.

In this regard, the reporter took the identity of an enterprise in a certain industry to investigate the new service intermediary market.

A Shanghai high tech accreditation agency said to reporters, "if employees' educational background is not enough, the internal adjustment of the enterprise should be adjusted first, and some copies of the employees' academic qualifications can be provided. The general accreditation bodies will not be able to verify the qualifications, especially the number of employees."

"In regard to personnel qualifications, the applicant only needs to fill in a number in the process of declaration, and no need to produce a diploma to provide a roster."

A high tech service intermediary in Beijing admitted.

In addition, a number of enterprises are still grinding the gun, through the on-the-job college diploma to supplement the proportion of enterprise education.

The "Dongbao TV conference" that had just been held in May 10th showed a vision of "RTVUs" on the core staff.

Among them, director, general manager Wang Liping, director, deputy general manager and Secretary of the board of directors Liu Fang, assistant general manager Wang Qing, supervisor He Zhixian all graduated from The Open University of China; Deputy General Manager Jia Liming and supervisor Yu Jianhua graduated from Inner Mongolia Radio and TV University; the 5 core personnel are all college degree.

In 2010, a total of 312 biological workers in Dongbao, only 31% of college graduates or above, and 26% of tertiary education.

The prospectus only reveals the qualifications of the core personnel. Is the undisclosed middle ranking cadre and ordinary employee on the "TVU"?

The reporter contacted the Dongbao bio securities investment department, but his staff refused to accept any interviews.

High and new identification interest chain

A glimpse of it is evident.

In the course of the investigation, reporters found that the education package is only one part of the industrial chain identified by high-tech enterprises.

The reporter learned from the service intermediaries of the high and new identification service that several high and new indicators identified by the management measures need first internal adjustment, such as the proportion of academic qualifications, R & D personnel ratio, R & D expenses in proportion to sales, the proportion of high-tech products (services) to total revenue, the number of patents, the pformation capability of scientific and technological achievements, and the growth of sales and total assets.

A service intermediary told reporters, "we first need to understand the quality of the enterprise, and some hard targets can not reach it. We will first recommend that it adjust internally, for example, the proportion of R & D costs will allow the internal finance to be nuclear, and some of the expenses can be included in the R & D expenses."

In accordance with the conditions stipulated in the "management measures", the R & D expenses of enterprises with sales income of more than 200 million yuan should not be less than 3% of sales revenue.

According to the reporter's understanding, a consultancy fee charged by a new high tech service intermediary is divided into four grades according to the annual income of the service object. The fee is less than 10 million yuan, the fee is 20 thousand yuan; 10 million -5000 yuan, the fee is 30 thousand yuan; 50 million -1 billion yuan, the charge is 50 thousand yuan; 100 million yuan or more, the fee is 80 thousand yuan.

"We have the advantage of applying for high and new enterprises on the basis of our own businesses. We are familiar with the audit institutions and operate more conveniently. Once we confirm that we are serving an enterprise, we can not guarantee that we will pass it, but 90% will always have it."

The employees mentioned more to reporters.

"The national high and new policy can support the enterprises in the key high-tech industries. The original intention of the policy is unquestionable, but the execution links are not in place.

Some of the less qualified enterprises find black intermediary packaging for tax avoidance, and even create the phenomenon of rent-seeking in the process of identification.

One industry insider expressed concern about the current high and new identification.