To answer the high-tech enterprise identification of R & D expenses and high-tech income ratio need to pay attention to what? It is necessary to answer the first high-tech enterprise identification of income and expenses and calculation requirements, the following is the high-tech enterprise identification of income and expenses calculation requirements, I hope to help.
A, high-tech products (services) income
(a) high-tech products (services) income refers to:
1, high-tech enterprises recognized through a series of activities such as research and development and related technological innovation of products (services) income and the sum of technical income.
2. The technology shall belong to the scope stipulated in "High and New Technology Fields of National Key Support".
(2) Technical income includes:
1. Income from technology transfer:
(1) Income obtained through technology trade.
(2) Income earned through technology transfer.
2. Income from technical services:
(1) Income derived from the provision of technical information.
(2) Income derived from the provision of technical advice and market assessment.
(3) Income earned from the provision of engineering and technical project design.
(4) Revenue derived from the provision of data processing.
(5) Revenue earned from providing testing and analysis.
(6) Revenue earned from providing other types of services.
3. Income from entrusted research and development:
(1) Income from entrusted research and development by recognized high-tech enterprises in all aspects of society.
(2) Income from intermediate tests.
(3) Income from new product development.
(C) high-tech enterprise certification should be correctly calculated high-tech products (services) revenue
1, the enterprise should be correctly calculated high-tech products (services) revenue, can not be faked.
2, by qualified and in line with the "High Enterprise Recognition Management Guidelines" of the relevant conditions of the intermediary organization (Huaxia Tyco techn.cn as a professional policy service platform) for special auditing or forensics.
II. Total High-Tech Enterprise Recognition Revenue
(a) Total revenue = total revenue - non-taxable revenue.
(ii) Total income and non-taxable income are calculated in accordance with the provisions of the Enterprise Income Tax Law and the Regulations for the Implementation of the Enterprise Income Tax Law.
III. Sales Revenue
(i) Sales revenue = main business revenue + other business revenue.
(ii) Main business income and other business income are calculated in accordance with the caliber of the annual enterprise income tax return.
Four, high-tech enterprises recognized R & D expenditure indicators and scope
(a) personnel labor costs:
1, the wages and salaries of the enterprise's scientific and technological personnel.
2, the basic pension insurance premiums for enterprise scientific and technological personnel.
3. Basic medical insurance premiums for enterprise science and technology personnel.
4. Unemployment insurance premiums for enterprise science and technology personnel.
5. Worker's compensation insurance premiums for scientific and technological personnel.
6. Maternity insurance premiums for enterprise science and technology personnel.
7. Housing fund for enterprise science and technology personnel.
8, and the labor cost of external scientific and technological personnel.
(2) Direct input costs
refers to the relevant expenditures actually incurred by the enterprise for the implementation of research and development activities, including:
1. Directly consumed materials, fuel and power costs.
2, for intermediate tests and product trial production of molds, process equipment development and manufacturing costs.
3. Purchase cost of samples, prototypes and general testing means which do not constitute fixed assets.
4. Inspection fees for trial products.
5. Costs of operation and maintenance, adjustment, inspection, testing and repair of instruments and equipment used for research and development activities.
6, and the leasing costs of fixed assets leased through operating leases for research and development activities.
(3) Depreciation Expense and Long-term Amortization Expense
1. Depreciation expense refers to:
(1) Depreciation expense of instruments used for research and development activities.
(2) Depreciation expense of equipment used for research and development activities.
(3) Depreciation expense for buildings in use for research and development activities.
2. Long-term amortized expenses are:
(1) Long-term amortized expenses incurred in the process of remodeling R&D facilities.
(2) Long-term amortized expenses incurred in the process of remodeling of R&D facilities.
(3) Long-term amortized expenses incurred during the renovation of R&D facilities.
(4) Long-term amortized expenses incurred in the process of repairing R&D facilities.
(d) Intangible assets or amortization expense
1. Amortization expense refers to:
(1) Amortization expense of software used in research and development activities.
(2) Amortization expense for intellectual property used in research and development activities.
(3) Amortization expense of non-proprietary technologies, etc. used in research and development activities.
2. Non-patented technology refers to:
(1) Amortization expense for proprietary technology used in research and development activities
(2) Amortization expense for licenses used in research and development activities
(3) Amortization expense for designs used in research and development activities
(4) Amortization expense for computation methods, etc. used in research and development activities.
(E) Design costs
1. Design costs for high-tech enterprise certification refer to:
(1) Costs incurred for the conceptualization, development and manufacture of new products and processes.
(2) for new products and new processes for the process, technical specifications, regulations, operational characteristics of the design and other costs incurred.
2, new products and new processes refers to:
(1) the acquisition of innovative products (processes) to carry out creative design activities related to the costs incurred.
(2) access to creative products (processes) for creative design activities incurred costs.
(3) Costs associated with creative design activities for products (processes) that are breakthroughs, etc.
(3) Costs associated with creative design activities for products (processes) that are breakthroughs, etc.
(F) equipment debugging costs
1, equipment debugging costs are:
(1) the cost of research and development activities incurred in the process of preparation of equipment.
(2) Costs incurred by research and development activities to develop new methods in the process of preparation of the tooling.
(3) Costs incurred for research and development activities to develop new standards, etc. in the process of preparing the tooling.
2. Costs incurred in research and development activities in the process of preparation of the tooling
(1) Costs incurred in the development of special.
(2) Costs incurred for specialized production machinery.
(3) Costs incurred in changing production and quality control procedures.
(VII) Trial Costs
1. Trial Costs:
(1) Mainly refers to the clinical trial costs for the development of new drugs.
(2) As well as field trial fees for exploration and development technologies.
(3) And field trial fees, etc.
2. These are excluded (not counting the cost of doing trials):
(1) Those incurred for routine tooling preparation and industrial engineering for large-scale batch production.
(2) Regular tooling preparation and industrial engineering incurred for commercial production.
(viii) Entrusted external research and development costs
1. Entrusted external research and development costs refer to:
(1) Costs incurred by an enterprise that entrusts research and development activities to other organizations inside or outside the country.
(2) Costs incurred by an enterprise that commissions research and development activities by other individuals inside or outside the country.
2, commissioned external research and development requirements:
(1) to the principle of independent transactions.
(2) and is 80% of the actual amount incurred in the commissioner's total R & D costs.
(3) All the results of the activities carried out by the research and development are owned by the principal enterprise.
(4) It is closely related to the principal business of the enterprise.
(ix) Other expenses (refers to expenses other than those mentioned above that are directly related to the research and development activities)
1. Supporting expenses:
(1) Fees for technical library materials.
(2) Cost of translation of materials.
(3) Expert consultation fee.
(4) High-tech R&D insurance fee, etc.
2, high-tech enterprises recognized R & D results:
(1) the search cost of R & D results.
(2) The cost of demonstration of R&D results.
(3) The evaluation cost of R&D results.
(4) The appraisal cost of the R&D results.
(5) Acceptance costs of R&D results, etc.
3. Intellectual property rights:
(1) Application fee for intellectual property rights.
(3) Intellectual property registration fee.
(4) Intellectual property agent fees.
4, auxiliary costs: this cost generally shall not exceed 20% of the total cost of research and development, unless otherwise specified.
(1) conference fees.
(2) travel expenses.
(3) communication costs and so on.