享受高新技术企业所得税优惠，需注意这9个风险点

Core Viewpoint - The article discusses the key points and risks associated with the recognition of high-tech enterprises, emphasizing the importance of meeting specific criteria related to intellectual property, revenue classification, R&D expenses, and personnel qualifications [4][5][6]. Group 1: Intellectual Property Requirements - Companies must possess ownership of intellectual property that plays a core supporting role in their main products or services, obtained through various means such as independent research and development, transfer, or acquisition [4]. - Evaluation indicators for intellectual property include the advanced nature of technology, its core support role, the number of intellectual properties, and the method of acquisition [4]. Group 2: Revenue Classification - High-tech product or service revenue must accurately reflect income derived from R&D and related technological innovations, excluding non-high-tech product revenues [5]. - Technical income includes revenue from technology transfer, technical services, and commissioned research and development [5]. Group 3: R&D Expense Standards - Companies must ensure that their R&D expenses meet specific ratios relative to total sales revenue over the past three accounting years to qualify for high-tech status [6]. - The required ratios vary based on the company's sales revenue, with specific thresholds for different revenue brackets [6]. Group 4: R&D Expense Accounting - Companies must accurately categorize external R&D expenses and ensure that other expenses do not exceed 20% of total R&D expenses to avoid miscalculations [6]. - A detailed auxiliary account for R&D expenses must be established to provide clear accounting records [6]. Group 5: Personnel and Reporting Requirements - The definition of scientific and technological personnel must be clear, including only those directly involved in R&D activities [6]. - Companies are required to report any significant changes, such as name changes or structural reorganizations, to the relevant authorities within three months [6].