(a) the enterprise must be registered for more than one year when applying for recognition;
(2) The enterprise obtains the ownership of the intellectual property rights that support the core technology of its main products (services) through independent research and development, transfer, donation and merger;
(three) the technology that plays a core supporting role in the main products (services) of the enterprise belongs to the scope stipulated in the "high-tech field supported by the state";
(4) The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the total number of employees of the enterprise in that year shall not be less than10%;
(5) The ratio of total R&D expenses to total sales revenue in the last three fiscal years (if the actual operating period is less than three years, the same below) meets the following requirements:
1. The proportion of enterprises whose sales revenue in the latest year is less than 50 million yuan (inclusive) is not less than 5%;
2. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) in the latest year is not less than 4%;
3. The proportion of enterprises with sales income of more than 200 million yuan in the previous year shall not be less than 3%.
Among them, the total R&D expenses incurred by enterprises in China account for no less than 60% of the total R&D expenses;
(six) the income from high-tech products (services) in the past year accounted for no less than 60% of the total income of the enterprise in the same period;
(seven) the evaluation of enterprise innovation ability should meet the corresponding requirements;
(eight) no major safety, major quality accidents or serious environmental violations occurred within one year before the enterprise applied for recognition.
Calculation formula of income proportion of high-grade products
The proportion of high-tech products (services) income refers to the proportion of high-tech products (services) income to the total income in the same period.
High-tech product (service) income ratio = high-tech product (service) income/total income in the same period * 100%.
The sales revenue of high-tech products of enterprises should reach more than 60%. In other words, most of the income of enterprises comes from high-tech products (or services).
Hi-tech products here refer to
High-tech products (services) refer to products (services) whose technology plays a core supporting role and fall within the scope of "high-tech fields supported by the state". A product can be defined as a high-tech product as long as its core technology is in this field.
"Technical field" includes eight major fields:
First, electronic information. Biology and new medicine iii. Aerospace iv. New materials and high-tech services. New energy and energy saving. Resources and environment. Advanced manufacturing and automation
The income from high-tech products here refers to
High-tech product (service) income refers to the sum of product (service) income and technology income obtained by enterprises through R&D and related technological innovation activities. The technology that plays a core supporting role for enterprises to obtain the above benefits should belong to the scope stipulated in the technical field. Among them, technical income includes:
(1) Technology transfer income: refers to the income obtained by technology innovation achievements of enterprises through technology trade and technology transfer;
(2) Technical service income: refers to the income obtained by an enterprise from providing technical information, technical consultation and market evaluation, engineering and technical project design, data processing, test analysis and other services to the society and external users of the enterprise by using its own human, material and data systems;
(3) Entrust research and development income: refers to the income obtained by enterprises from all walks of life by undertaking entrusted research and development, pilot test and new product development.
The total income here refers to
Total income refers to total income minus non-taxable income.
The total income and non-taxable income shall be calculated in accordance with the provisions of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law) and the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Implementation Regulations).
Does the total revenue include deemed sales revenue? There is a lot of controversy in practice!
Does the total income include investment dividend income?
Yes, the proportion of high-tech income of high-tech enterprises needs to calculate the proportion of foreign investment income to total income. But it does not include non-taxable income.
Reference:
Enterprise Income Tax Law of People's Republic of China (PRC);
Article 6 The income in monetary form and non-monetary form obtained by an enterprise from various channels shall be the total income. Including:
(1) Revenue from the sale of commodities;
(2) Income from providing labor services;
(3) Income from property transfer;
(four) dividends, bonuses and other equity investment income;
(5) Interest income;
(6) Rental income;
(7) Royalty income;
(8) Receiving donation income;
(9) Other income.
Give a case to illustrate the calculation of revenue proportion of high-end products.
In 202 1 year, an enterprise in Jinan earned 1 10,000 yuan from selling goods, 1 0.2 million yuan from providing labor services, 1 10,000 yuan from dividends and bonuses, and received/kloc-0.8 million yuan from government subsidies and donations. Among them, the income from high-tech products (services) is 9.5 million yuan. So, can this enterprise meet the income ratio of high-tech products of high-tech enterprises?
High-tech product (service) income ratio = high-tech product (service) income ÷ total income = 950 ÷ (100+100+) = 63.33% > 60%.
Therefore, the enterprise conforms to the income ratio of high-tech products recognized by high-tech enterprises.