1. If the enterprise's sales revenue in the previous year is less than 50 million yuan, the proportion of R&D expenses of high-tech enterprises shall not be less than 5%;
2. If the enterprise's sales revenue in the previous year is between 50 million yuan and 200 million yuan (included), the proportion of R&D expenses of high-tech enterprises shall not be less than 4%;
3. If the enterprise's previous year's sales revenue is more than 200 million yuan, the R&D expense ratio of high enterprises is not less than 3%.
The R&D expenses of high-tech enterprises specifically include:
1. Personnel labor costs;
(1) R&D expenses recognized by high-tech enterprises; the wages of enterprise scientific and technological personnel of the new gold, the basic pension insurance premiums, the basic medical insurance premiums, the unemployment premiums, the labor injury premiums, and the labor costs of the external scientific and technological personnel;
(2) R&D cost plus Deduction; wages and salaries of personnel directly engaged in R&D, basic pension insurance, basic medical insurance, unemployment insurance, work injury insurance, and labor costs of external personnel;
(3) Accounting provisions; wages, bonuses, allowances, subsidies, social insurance premiums, housing provident fund, and other labor costs of the enterprise's active personnel as well as the labor costs of external R&D personnel;
(4) Reminder; The accounting scope is larger than the tax scope. High-tech enterprise personnel labor costs are pooled for scientific and technological personnel.
2, direct input costs:
(1) high-tech enterprise research and development costs;
(2) direct consumption of materials, fuel and power costs;
(3) used for intermediate experiments and product trial production of touching tools, process equipment development, as well as the manufacturing costs, does not constitute a fixed asset samples, prototypes and general test means acquisition costs, trial product Inspection fees;
(4) the operation and maintenance, adjustment, inspection, testing, repair and other costs of instruments and equipment used in research and development activities, as well as leasing fees for fixed assets used in research and development activities leased through operating leases.
Legal basis: "Interim Measures for the Administration of National High-tech Industrial Development Zones" Article 5
Authorized by the State Council, the State Science and Technology Commission of the National High-tech Industrial Development Zones under the management and coordination and guidance of the country's National High-tech Industrial Development Zones, and its main responsibilities are:
(1) based on national laws, regulations and relevant science and technology policies, industrial policies, formulate and organize the implementation of national overall development strategies, construction plans and special plans for the development zones in conjunction with relevant departments, and supervise and inspect the implementation;
(b) guide the comprehensive supporting reform of the development zones;
(c) coordinate and guide the establishment of high-tech industrial development zones and high-tech industrial development belts approved by the people's governments of provinces, autonomous regions, municipalities directly under the central government, and municipalities with plans;
(d) coordinate and guide the establishment of national high-tech industrial development zones and high-tech industrial development belts; and (c) coordinating and guiding the establishment of high-tech industrial development zones and high-tech industrial development belts approved by the people's governments of provinces, autonomous regions, municipalities directly under the central government, and cities separately listed in the plan;
(d) organizing domestic and foreign scientific and technological and economic cooperation and exchanges;
(e) accepting and undertaking the declaration and examination and approval of newly established development zones, and determining the scope of the zone and its area. The Torch Plan Office (Center) of the State Science and Technology Commission is responsible for the day-to-day management of the work.