Corporate income tax at 15%
Certified enterprises pay 15% instead of the standard 25% under Article 28 of the Enterprise Income Tax Law. On RMB 20m of taxable profit that is RMB 2m saved per year.
2026 filing window open
High-Tech Enterprise
High-Tech Enterprise
certification in China
IP portfolio · R&D expense structuring · dossier preparation · review trackingWe take technology companies from eligibility diagnostic to certificate, with one advisor and a second-pair-of-eyes review on every dossier.
WHY IT MATTERS
15% instead of 25%, for three years, renewable
HNTE status is the single largest tax lever available to a technology company in China. It is also the one most often lost on documentation rather than substance.
Three-year validity, renewable
The certificate runs for three years and can be renewed. Renewal is where most companies fail — class II IP can only be used once, so the portfolio must be replenished in cycle.
Local subsidies and grants
Beijing municipal and district governments layer cash awards and R&D grants on top of the tax benefit. Amounts and deadlines vary by district and by year.
ELIGIBILITY
The eight conditions — all must be met simultaneously
Failing any single one removes the company from expert review, regardless of how strong the others are.
Incorporated for 1+ year
The company must have been registered and operating for at least one full fiscal year before the application year.
Core IP ownership
Ownership (not merely a licence) of core technology IP — invention patents, utility models, software copyrights, IC layout designs or new plant varieties.
Technology in scope
Core technology must fall within the state-supported high-tech fields catalogue (electronics, biology & medicine, aerospace, new materials, high-tech services, energy, resources & environment, advanced manufacturing).
R&D staff ≥ 10%
Technical personnel engaged in R&D and related innovation activities must be at least 10% of total employees, counted on a 183-day basis.
R&D intensity threshold
R&D spend as a share of revenue: ≥5% if last-year revenue ≤ RMB 50m; ≥4% if RMB 50m–200m; ≥3% above RMB 200m.
High-tech revenue ≥ 60%
Revenue from high-tech products or services must be at least 60% of total revenue in the application year.
Innovation score ≥ 70
The four-factor assessment (IP 30, commercialisation 30, R&D organisation 20, growth 20) must exceed 70 out of 100.
Clean compliance record
No major safety, quality or environmental violation in the year preceding the application.
PROCESS
Five steps, each with a deliverable
Preparation takes three to six months for a well-organised company. The steps below are sequenced so that nothing is reconstructed at the last minute.
Diagnostic
We score the company against all eight conditions, reconcile three years of financials, and produce a written gap list with effort estimates.
Roadmap
IP filing plan, R&D project structure, and product–IP–revenue mapping. Timelines are set backwards from the filing window.
Evidence build
R&D subsidiary ledgers, project initiation and closure files, staff time records, and commercialisation evidence — cross-checked against the statutory audit.
Filing
Online submission, paper dossier assembly, and district-level delivery, with supplementary explanations prepared in advance.
Review tracking
Expert review follow-up, on-site inspection support, public notice, and certificate issuance.
SERVICES
What we actually do
Engagements can start at any point — a diagnostic only, a specific gap, or the full path to certificate.
First-time certification
Full support from diagnostic to certificate for companies applying for the first time. Typical engagement: 4–6 months.
Re-certification
Certificates are valid for three years. We start the renewal file 12 months before expiry so the 15% rate never lapses.
IP portfolio planning
We work backwards from your product roadmap to file the patents and software copyrights that actually support your high-tech revenue.
R&D expense structuring
We build the subsidiary ledger so that the general ledger, the ledger, the special audit report and the filing system all reconcile.
FAQ
Questions international clients ask first
What is HNTE certification?
China's High-Tech Enterprise (高新技术企业, HNTE) certification is a national status granted to technology companies that meet eight statutory conditions. It is jointly administered by the Ministry of Science and Technology, the Ministry of Finance and the State Taxation Administration under Guokefahuo [2016] No. 32.
What is the main financial benefit?
Certified enterprises pay corporate income tax at 15% instead of the standard 25% for three years, and the status can be renewed. R&D expenditure super-deduction and local government subsidies are typically layered on top.
Can a foreign-invested or wholly foreign-owned company apply?
Yes. The regime is based on where the R&D and IP sit, not on the nationality of shareholders. The IP must be owned by the Chinese entity, and R&D must be substantively performed there.
How long does the process take?
Preparation itself takes 3–6 months for a well-organised company and longer where historical R&D records must be reconstructed. The official review cycle after filing is typically 3–5 months, depending on the district.
Tell us your revenue mix and IP list
Send your latest revenue breakdown and IP schedule. We will tell you which conditions you already meet, which are borderline, and what it would take to close the gap.
Mon–Fri 9:00–18:00 CST · Landline +86 10 8088 5651 · Beijing, China
