The ratio of R&D expenses of high-tech enterprises is:
1. The ratio is not less than 5% for the enterprises with sales revenue less than DU 50 million yuan in the latest year;
2. The ratio is not less than 4% for the enterprises with sales revenue between 50 million yuan and 200 million yuan in the latest year;
3. The ratio is not less than 3% for the enterprises with sales revenue of For enterprises with sales revenue of more than $100 million, the percentage shall not be less than 3%.
II. Analyzing the details
The total research and development expenses incurred by an enterprise in China accounted for no less than 60% of all total research and development expenses. Enterprise research and development costs as a percentage of the total amount of research and development costs of enterprises in the last three fiscal years accounted for the same period the ratio of total sales receipts, which is calculated for the last three years the total ratio, if one of the year does not meet the standard and the total ratio of the standard is also in line with the requirements. Other institutions or individuals to carry out research and development activities, the sum of the costs paid, excluding the commissioning of foreign institutions or individuals to complete the research and development activities of the costs incurred.
Three, high-tech enterprises R & D costs and plus deductions for pre-tax R & D costs attributed to the differences
1, personnel labor costs. High-tech declaration of R & D costs centralized refers to the enterprise scientific and technological personnel, the requirements of the cumulative actual working time of more than 183 days, which does not include employee welfare costs, supplemental pension and supplemental medical insurance. Plus deduction refers to the personnel directly engaged in R & D activities. Costs include employee benefits, supplemental pension and supplemental medical;
2, part of the R & D activities. High-tech including part of the R & D activities, refers to the technical support activities provided by the enterprise for customers after commercialization. Plus deduction does not include;
3, operating lease costs, high-tech including R & D use of fixed asset leases can be pooled, such as plant. Plus deductions are also included. But only allowed for R & D instruments, equipment leasing costs.