1. enterprise qualification certification materials
1. Copy of business license (copy)
2. Tax registration certificate (copy)
Two. Enterprise personnel description
1. Description of enterprise employees
2. Staff roster
Three. Special audit report
1. Special audit report on R&D expenses
2.20 15 special audit report on income of high-tech products (services)
4. Audit reports of the enterprise in the last three fiscal years.
1.20 14 annual audit report
2.20 15 annual audit report
Verb (abbreviation of verb) intellectual property certificate
1. Intellectual property certificate
2. Patent change documents
Proof materials of technological innovation activities of intransitive verbs
1. Summary of the transformation of scientific and technological achievements in recent three years
2. Notice of patent acceptance
3. Sci-tech novelty retrieval report
4. Inspection report
5. Product sales contract
6. Acceptance report
7. User usage report
Seven. Proof of management level of research and development organization
1. Science and technology innovation project management system
2. Technical Department's quality performance reward system
3 R&D investment accounting management system
4. Industry-University-Research Cooperation Agreement
5. Description of R&D organization setting
6. List of R&D and trial production equipment
Eight. Other supporting materials
What are the charges for reporting high prices?
(1) Personnel labor cost
Including the salaries of enterprise scientific and technological personnel, basic endowment insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund, as well as the labor costs of external scientific and technological personnel.
(2) Direct input cost
Direct input cost refers to the related expenses actually incurred by the enterprise for implementing research and development activities, including:
—— expenses for materials, fuel and power directly consumed;
-Development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products, which do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products;
—— Expenses for operation, maintenance, adjustment, inspection, testing and repair of instruments and equipment used in R&D activities, as well as expenses for leasing fixed assets used in R&D activities through operating lease.
(3) Depreciation expenses and long-term deferred expenses
Depreciation expense refers to the depreciation expense of instruments, equipment and buildings used for research and development activities.
Long-term prepaid expenses refer to long-term prepaid expenses incurred in the process of reconstruction, renovation, decoration and repair of R&D facilities.
(4) Amortization expenses of intangible assets
Amortization cost of intangible assets refers to the amortization cost of software, intellectual property rights and non-patented technologies (proprietary technology, licensing, design and calculation methods, etc.). ) for research and development activities.
(5) Design cost
Design expenses refer to the expenses incurred in conceiving, developing and manufacturing new products and new processes, designing working procedures, technical specifications and procedures, and operating characteristics, including the related expenses incurred in creative design activities for obtaining innovative, creative and breakthrough products.
(6) Equipment debugging fee and test fee
Equipment debugging expenses refer to the expenses incurred in R&D activities during tooling preparation, including the expenses incurred in developing special and special production machines, changing production and quality control procedures, or formulating new methods and standards.
Large-scale, commercial production of conventional tooling preparation and industrial engineering costs can not be included in the scope of collection.
Test fees include clinical trial fees for new drug development, field trial fees for exploration and development technologies, and field trial fees.
(7) Entrust external R&D expenses
Entrusting external R&D expenses refers to the expenses incurred when an enterprise entrusts other institutions or individuals at home and abroad to carry out R&D activities (the results of R&D activities are owned by the entrusted enterprise and are closely related to the main business of the enterprise). The actual amount of commissioned external research and development expenses shall be determined according to the principle of independent transaction, and 80% of the actual amount shall be included in the total research and development expenses of the entrusting party.
(8) Other expenses
Other expenses refer to other expenses directly related to R&D activities except the above expenses, including technical books and materials, materials translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, demonstration, evaluation, appraisal and acceptance fees, intellectual property application fees, registration fees, agency fees, conference fees, travel expenses, communication fees, etc. In general, the expenses shall not exceed 20% of the total R&D expenses, unless otherwise specified.