1. Self-assessment: Enterprises should conduct self-assessment in accordance with the aforementioned accreditation criteria.

2. Registration: Enterprises that consider themselves as eligible for accreditation after self-assessment shall carry out relevant work according to different situations:

Enterprises that have not registered after 2008 should log in to the "Administrative Service Platform of the Ministry of Science and Technology" (https://fuwu.most.gov.cn/) and complete the enterprise registration as required.

For enterprises that have registered on this platform after 2008 should directly file an application at "Government Online-Offline Shanghai" (http://zwdt.sh.gov.cn).

3. Online Submission of Materials

Enterprises applying for the accreditation as high-tech enterprises shall follow the procedures below: Log oton the "Government Online-Offline Shanghai" (http://zwdt.sh.gov.cn) using USB Key (with up-to-date information), find "By Department" -> "Science and Technology Commission of Shanghai Municipality" -> "Technology Enterprise Innovation Development Support Window" -> "Accreditation of high-tech enterprises" -> "Proceed Now" -> "Accreditation", fill out the Application Letter for High-tech Enterprise Accreditation, and submit the following application materials online:

[1] Application Letter for High-tech Enterprise Accreditation (printed, signed, and stamped with the official seal of the enterprise);

[2] Intellectual property certificates (those regarding granted invention patents, utility models, designs, software copyrights, integrated circuit layout design and new plant variety can be directly identified by the application system without the enterprise uploading the certificates; relevant certificates or authorization notices and payment receipts must be uploaded for other intellectual property rights (such as new drugs) and credentials proving the enterprise's technical level, and the participation in the formulation of standards; Proof of approval for research projects (acceptance or conclusion reports required for accepted or concluded projects); R&D organization and management (overall situation and details on the compliance with four indicators) and other related materials;

[3] Detailed description of the key technologies and technical indicators of the enterprise's high-tech products (services) and relevant production permits, accreditation and qualification certificates, and product quality inspection reports;

[4] Special audit or verification report on R&D expenses of the enterprise for the recent three accounting years (or the actual operating period if the enterprise has existed for less than three years) and income from high-tech products (services) in the past one accounting year issued by a qualified agency that meets the relevant conditions set forth in the Guidelines, together with descriptions of R&D activities, accounting of R&D expenses and auxiliary accounting report;

[5] A financial and accounting report (including accounting statements and notes to accounting statements) of the enterprise for the past three accounting years certified by a qualified agency;

[6] Annual tax forms of enterprise income tax in the past three accounting years (including main tables and schedules).

For classified enterprises, the application materials shall be decrypted to ensure the safety of classified information.

Enterprises shall engage an accounting firm or a tax agency for special audit on R&D expenses and income from high-tech products (and services) in strict accordance with the following standards. Such agencies shall:

—— Be qualified for independent practice; have been established for more than three years without any bad records in the past three years.

—— Have certified accountants or tax accountants who collectively are no less than 30 percent of the total number of the monthly average workforce (more than 20 incumbent employees) in the year of accreditation.

—— Be equipped with personnel who have good professional ethics, understand the national S&T, economic and industrial policies, and are familiar with the relevant requirements for the accreditation of high-tech enterprises.

An accounting firm or tax agency that meets these conditions and issues a special audit report for an enterprise in Shanghai shall, at the time of submitting the special audit report, also submit relevant certifications of itself, including business license (photocopy), practicing certificate (photocopy), the average number of monthly employees in the current year, and the number of certified public accountants. It shall also provide the auditor certificate number and other information in the attached table of the application for accreditation.

Starting from October 1, 2022, all audit reports and other attestation reports issued by accounting firms, including financial statement audit reports and special audit reports, must include a QR code and report code registered on the "Unified Supervision Platform of Chinese CPA Profession" (http://acc.mof.gov.cn/) on the cover page.

From July 1, 2023, tax-related reports issued by tax firms that were established through administrative registration and have joined the China Certified Tax Agents Association, must include on their cover page a QR code recorded at the information service platform of the China Certified Tax Agents Association (http://www.ecctaa.com). Enterprises are required to keep invoices for audit report fees for inspection.

4.Acceptance and Review

Materials submitted online by the applicants shall be accepted at the reception windows. Once the materials are reviewed and confirmed as complete and true, online reception is finished; and after receipt of application materials, the review organization shall classify them by technical field, and organize an online expert review.

5. Reporting

After the expert review, the review organization of high-tech enterprises shall conduct a comprehensive review of the application materials in reference to the opinions of the expert panel (field verification of some enterprises may be carried out as appropriate), and submit preliminary review opinions to the Shanghai Municipal Office for Accreditation of High-tech Enterprises, which will then collaborate with the review organization to conduct random checks and special inspections on the applying enterprises. Applicant organizations that meet the accreditation conditions shall be announced after being approved by the Shanghai Steering Group for Accreditation of High-tech Enterprises, and officially reported to the Office of the National Leading Group for Accreditation of High-tech Enterprises.

6. Announcement

The list of enterprises that have been accredited shall be announced in SHST and the National High and New Technology Enterprise Accreditation and Management Network for ten working days.

Where there is no objection arising from the announcement, the list shall be published by the Shanghai Steering Group for Accreditation of High-tech Enterprises after being filed and approved by the Office of the National Leading Group for Accreditation of High-tech Enterprises, and the standardized Certificate of High-tech Enterprise (stamped with the seals of the STCSM, the SMFB, and Shanghai Municipal Tax Service) shall be issued to accredited enterprises. The time of accreditation announced in the national notice shall prevail, and the list of accredited enterprises shall be announced on the websites of the Science and Technology Network of Shanghai Municipality and the National High and New Technology Enterprise Accreditation and Management Network.

Where there is any objection arising from the announcement, an application for reexamination shall be filed to the review organization, which will then, along with Shanghai Municipal Office for Accreditation of High-tech Enterprises, organize the verification and reexamination.

7. Offline Submission of Paper Materials

The Application Letter for High-tech Enterprise Accreditation and related attachments shall be bound up into a complete set of paper application materials (electronic edition and paper edition shall be identical), and submitted to the reception window within ten days after the announcement.

 

Source: stcsm.sh.gov.cn