According to the declaration of high-tech enterprises, the proportion of total R&D expenses to total sales revenue in the last three fiscal years should be in line with the relevant proportion, that is, if the sales revenue of the enterprise in the last year is less than 50 million yuan, the proportion of R&D expenses should not be less than 5%.
The sales revenue in the latest year is between 50 million yuan and 200 million yuan, and the proportion is not less than 4%; If the sales revenue in the last year is more than 200 million yuan, the proportion shall not be less than 3%.
When applying for a high-tech enterprise, the total R&D expenses incurred by the enterprise in China shall not be less than 60% of the total R&D expenses.
In-depth interpretation of the ratio of R&D expenditure to sales revenue;
1, R&D expenses not only affect the financial data of enterprises, but also show the real R&D ability of enterprises from the data proportion of R&D expenses. The higher the sales income in the declaration of high-tech enterprises, the higher the R&D expenses, which means that the greater the company's investment in R&D, the higher the gold content of products.
2. The proportion of R&D expenses in China shows that enterprises mainly carry out R&D independently in China to build their own core competitiveness, and at the same time stand out in the application of high-tech enterprises, making China's scientific and technological strength develop faster.
3. The ratio of total R&D expenses to total sales revenue and the ratio of total R&D expenses in China to total R&D expenses should be consistent with the calculation results of the reporting enterprise.
4. Many medium-sized enterprises are not clear about the financial requirements, especially the key elements such as sales revenue and R&D expenses, in the process of applying for the recognition of high-tech enterprises. I hope that the person in charge will make overall planning in advance, set up relevant discussion groups, and sort out the information according to the requirements of the permit.