A Complete Guide to China’s 2026 Specialised and Innovative ‘Little Giant’ Enterprises

Specialization and special new "Little Giant" certification must meet the requirements of "Professional, refined, special, new, chain, quality”Each of the six major indicators has clear quantitative or qualitative requirements. The following is explained one by one based on the latest interpretation:

1. Specialization: Deeply cultivate subdivided fields

Companies need to delve deep into specific market segments at least 3 years, as of the end of 2025 (the declaration for 2026 shall be based on the "end of the previous year"), the proportion of main business income≥70%, and the average growth rate in the past two years≥5%(For newly declared enterprises).

2. Refinement: Management and digital capabilities

(1) In R&D, design, production and supply chain management, at least one core business is supported by information systems. As of the end of the previous year, the enterprise’s asset-liability ratio≤70%。

(2) Quality management system certification (such as ISO 9001) or international product certification (such as CE, UL) is required.

3. Characterization: Market dominance and brand value

(1) National market share of leading products in market segments≥10%, need to pass a self-certification explanation (within 1,000 words).

(2) Independent brand: The main business product/service has independent intellectual property rights and meets any of the following conditions: ① It has been registered with the Trademark Office of the State Intellectual Property Office; ② It has achieved revenue through the product/service.

4. Innovation capability: R&D intensity and Achievements transformation(One of the general conditions and the direct conditions can be met)

(1) General conditions(Requires 3 items to be met at the same time)

1) R&D expense intensity: revenue in the previous year≥100 million yuan: The average proportion of R&D expenses in the past two years≥3%；50 million ≤ revenue < 100 million yuan: The average proportion of R&D expenses in the past two years≥6%。

2) R&D institutions: self-built or jointly with universities/scientific research institutions Establish R&D organization(Such as technology center, engineering center, academician workstation, etc.)

3) Intellectual property rights: owned 2 or more items related to leading products Class I intellectual property rights(Invention patents, national defense patents, new plant varieties, etc.), and they are actually applied and generate benefits, and the transfer of the patent requires one year.

(2) Innovation direct conditions(Just meet 1 item)

1) Received national science and technology awards (National Science and Technology Progress Award, Natural Science Award, etc.) in the past 3 years, and is among the award-winning units Top three。

2) Entered "in the past 3 years"Maker China"Small and medium-sized enterprises Innovation and Entrepreneurship National competition List of top 50 enterprise groups(The application for 2026 must be on the shortlist for 2023 and beyond).

5. Industrial chain supporting: Replenishing and strengthening the chain

Located in a key link of the industrial chain, it can "make up for shortcomings" (solve the "stuck neck" problem), "forge long boards" (strengthen advantageous technologies), and "fill in the blanks" (domestic substitution) around key industrial chains, providing support for the resilience and safety of the industrial chain.

6. Leading product areas: focus on national key directions

In principle, the leading products belong to the following key areas: engaged in segmented product markets that belong to the core basic components, components, key software, advanced basic processes, key basic materials and industrial technology foundations of the manufacturing industry; or are in line with the ten key industrial fields of the manufacturing power strategy; or are products in the fields of information infrastructure, key core technologies, network security, and data security for the construction of a network power.

1. Intellectual property planning

Prioritize the layout of invention patents (it is better to have a dozen or more), avoid temporary purchase of patents, and focus on proof of transformation of technological achievements (such as product application contracts).

2. Financial planning

(1) Reasonably arrange financial indicators such as revenue, profit, R&D investment, etc. according to the requirements for specialization, specialization, and innovation. Through financial data analysis, the company's business strategy can be adjusted in a timely manner to ensure that various indicators meet the declaration standards.

(2) Ensure that the audit report clearly lists R&D expenses to avoid confusion with capitalized expenditures; and the audit report must include main business income and cost indicators, and the accounting firm must file with the Ministry of Finance to ensure audit compliance.

3. Industry status certification planning

(1) Draw an industrial chain map through professional institutions, accurately locate the core links of enterprises in subdivided fields, and enhance the strategic height of application materials.

(2) Supplement the supporting materials for entering the supply chain of leading enterprises (such as supplier qualifications, plaques and trophies, contract invoices).

4. Other extra point planning

(1) Participate in the formulation of international, national or industry standards. The number and level of standard formulation are important considerations in the review.

(2) Issue scientific and technological achievement appraisal reports for products as an authoritative endorsement of technological innovation capabilities and enhance market competitiveness.

1. Do you recognize the self-built R&D institution?

Starting from 2023, the "self-built" option will be officially added to the "R&D Institution Construction Status" column in the application system.Note: You cannot just hang a "R&D Center" sign, you must at least have a certificate of location, equipment ledger, personnel list, R&D system, project approval/acceptance record; supporting materials must be original scans + company seal, framed PPT and Word descriptions will all be returned.

2. Does the applying enterprise have to be a specialized, special and new small and medium-sized enterprise within the validity period?

It is a hard threshold.Starting from 2023, it is clearly required that the provincial specialized, special, new small and medium-sized enterprises or the local specialized, special new, small giant enterprises are within the validity period, otherwise they will not be recommended; in addition, specialized, special, new, small and medium-sized enterprises whose qualifications for review have been canceled will be affected! 

3. What should I do if the audit report for the previous year cannot be released before the deadline? Can it be replaced by financial statements? 

No, there must be an audit report.Starting from 2023, new requirements have been put forward for audit reports: enterprises need to provide audit reports issued by accounting firms as supporting materials for financial data, and audit reports submitted to the training platform must be uploaded to the CPA Industry Unified Supervision Platform (http://acc,mof.gov.cn) for the accounting firm to report the coded electronic original, and fill in the corresponding audit report code. If it is inconsistent, it will affect the declaration results. The accounting firm needs to include the two indicators of main business income and main business costs in the audit report.

4. Starting from 2023, the number of words stated in two statements in the declaration form will be expanded from 30 to 300 words. What are the requirements?

In "6. Innovation Capacity - Construction of R&D Institutions", the number of results and applications in the research field has been increased from 30 words to 300 words. Enterprises can fully describe the results and applications in the research field concisely and concisely. In addition, in "7. Industrial chain support - Whether it has achieved "making up for shortcomings" and "filling in the blanks" in key areas of the industrial chain, explain (whether it has achieved key technology pioneering in segmented fields, etc.). Increased from 30 words to 300 words, the company can fully describe "whether the enterprise has achieved key technology pioneering in segmented fields" and other situations. It is recommended to confirm and elaborate through the provincial and ministerial level recognition documents/projects/novelty reports/scientific and technological achievement appraisal reports that have been obtained. 

5. The number of words describing the overall situation of the company has been expanded from 500 to 2,000 words. How to write it?

Stop piling up lists of accolades. Suggested structure:① Enterprise positioning; ② Industry pain points; ③ Core technologies/processes/products; ④ Industrial chain position (which leader it supports and its purchasing share); ⑤ Growth potential (revenue, profit, export, R&D investment); ⑥ Plan for the next three years. Limit it to 1800-2000 words, and add subtitles before each paragraph to facilitate quick reading by experts.

6. What are the core requirements for innovation capability indicators?

Everyone should focus on "Having more than 2 items related to leading products"Class I intellectual property, and has been actually applied and has produced economic benefits.” This indicator, Class I intellectual property rights include five items including “invention patents, new plant varieties, national crop varieties, national new drugs, and exclusive rights to integrated circuit layout designs.”
    First, the number must be more than 2 and the transformation must be carried out; second, the transfer must be more than one year old, and the companies that have been approved in previous years have an average of 22 invention patents: Therefore, companies with a small number of patents and other indicators that are just up to the standard will find it difficult to pass the certification! The "Evaluation Indicator System for the Specialization and New Development of Small and Medium-sized Enterprises" released in December 2024 proposed "Invention patent concentration You also need to pay attention to indicators such as "Invention Patent Network Point Centrality" and "Invention Patent Network Point Centrality".

7. How to judge whether the product belongs to "six bases”？

Compare the "Industrial Basic Innovation and Development Catalog (2021 Edition)" and the "First Batch Application Demonstration Guidance Catalog of Key New Materials" and "The First Set of Major Technical Equipment Catalog" updated every year by the Ministry of Industry and Information Technology. If it cannot be found in the catalog, you can write "The product is a key component of XX, accounting for more than 30% of the total machine cost, filling the domestic gap" and attach third-party certification (such as test reports, customer certifications, expert appraisal opinions, etc.).

Summary

Changshu Research Institute of Southwest University It is learned that the clarion call for special application in 2026 is about to sound. Small and medium-sized enterprises should seize this opportunity, have an in-depth understanding of the certification standards, plan in advance, and make precise efforts. By improving one's own level in terms of specialization, refinement, distinctiveness, and innovation capabilities, not only can one obtain the honorary title of Specialty, Specialty, and Innovation, but it can also lay a solid foundation for the long-term development of the enterprise, stand out in market competition, and achieve a magnificent transformation from a small and medium-sized enterprise to a specialized, specialization, and innovation enterprise.