(1) The income from high-tech products (services) in 20021year accounts for no less than 60% of the total income of the enterprise in 20021year;
(2) In 20021year, the proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the enterprise shall not be less than10% of the total employees of the enterprise; (202 1 Statement on Individual Income Tax Payment)
(III) The ratio of the total R&D expenditure of the enterprise to the total sales revenue is 20 19-202 1 (if the actual operating period is less than three years, it shall be calculated according to the actual operating time), which meets the following requirements:
For enterprises with annual sales income less than 50 million yuan (inclusive), the proportion is not less than 5%;
Enterprises with annual sales income of 50 million yuan to 200 million yuan (inclusive), the proportion is not less than 4%;
The proportion of enterprises with annual sales income of more than 200 million yuan is not 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;
Provisions on income index, personnel index and R&D expense index of high-tech enterprises
(1) High-tech products (services) and main products (services)
High-tech products (services) refer to products (services) whose core supporting technology belongs to "high-tech fields supported by the state".
Main products (services) refer to high-tech products (services) with intellectual property rights that play a core supporting role in technology, and the sum of income accounts for more than 50% of the income of high-tech products (services) of enterprises in the same period.
(B) High-tech products (services) revenue ratio
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.
1. Revenue from high-tech products (services)
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.
Enterprises should correctly account for the income of high-tech products (services), and special audits or certifications should be conducted by qualified intermediaries that meet the relevant conditions of the Work Guidelines.
2. Total income
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).
(C) the proportion of scientific and technological personnel in the enterprise
The proportion of scientific and technological personnel in enterprises refers to the proportion of scientific and technological personnel in enterprises to the total number of employees.
1. Scientific and technical personnel
Scientific and technical personnel in enterprises refer to those who are directly engaged in R&D and related technological innovation activities, and are specialized in the management of the above activities and provide direct technical services, and the accumulated actual working time exceeds 183 days, including on-the-job, part-time and temporary employees.
2. Total number of employees
The total number of employees in the enterprise includes on-the-job, part-time and temporary workers. On-the-job personnel can be identified by whether the enterprise signs a labor contract or pays social insurance premiums; Part-time and temporary workers must work in the enterprise all year round 183 days or more.
3. Statistical methods
The total number of employees and scientific and technical personnel of the enterprise in that year is calculated according to the monthly average of the whole year.
Monthly average = (beginning of month+end of month) ÷2
Monthly average = sum of monthly average12
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.
(D) the proportion of R&D expenses of enterprises
The proportion of enterprise R&D expenses refers to the ratio of total R&D expenses in the last three fiscal years to total sales revenue in the same period.
1. Determination of R&D activities of enterprises
R&D activities refer to continuous activities with clear objectives in order to acquire new scientific and technological knowledge (excluding social science, art or humanities), creatively apply new scientific and technological knowledge, or substantially improve technologies, products (services) and processes. It does not include the routine upgrade of products (services) or the direct application of a scientific research achievement (such as the direct adoption of new materials, devices, products, services, processes or knowledge, etc.). ).
Enterprises should fill in Ⅳ. The "Form of Enterprise R&D Activities" in the "Application for Identification of High-tech Enterprises" shall be implemented according to the definition of R&D activities in Annex 2.
Expert evaluation process can refer to the following methods to judge:
-industry standard judgment method. If the relevant state departments, national (worldwide) industry associations and other qualified institutions provide technical parameters (standards) for measuring "new scientific and technological knowledge", "creative application of new scientific and technological knowledge" or "technologies, products (services) and processes with substantial improvement", it is preferred to judge whether the projects carried out by enterprises belong to R&D activities according to these parameters (standards).
-Expert judgment. If the recognized measurement standard of R&D activities is not published in the industry where the enterprise is located, it will be judged by experts in this industry. The acquisition of new knowledge, creative application of new knowledge and substantial improvement of technology should be recognized as valuable innovation achievements by experts in the same industry, which will promote the technological progress of related industries in the region.
-goal or result judgment method. When it is difficult to judge whether an enterprise has R&D activities by using industry standard judgment and expert judgment, this method is used as an aid. Focus on understanding the purpose, innovation, resources (budget) invested in R&D activities, and whether final or intermediate results (such as patents and other intellectual property rights or other forms of scientific and technological achievements) have been achieved. )
2. The scope of research and development expenses.
(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 enterprises 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 the operation, maintenance, adjustment, inspection, testing and repair of instruments and equipment used for R&D activities, as well as the rental expenses of fixed assets used for R&D activities through operating leases.
(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 fee refers 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 of 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.
The expenses incurred by routine tooling preparation and industrial engineering in mass and commercial production cannot 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 closely related to its main business). 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 R&D 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. Unless otherwise specified, the expenses generally do not exceed 20% of the total R&D expenses.
3. Research and development expenses incurred by enterprises in China.
The research and development expenses incurred by an enterprise in China refer to the sum of all the actual expenses incurred in the internal research and development activities of the enterprise and the expenses incurred by other institutions or individuals in China, excluding the expenses incurred by overseas institutions or individuals. Overseas institutions entrusted with research and development refer to enterprises and other organizations with income established in accordance with the laws of foreign countries and regions (including Hong Kong, Macao and Taiwan); Overseas individuals entrusted with research and development refer to foreigners (including Hong Kong, Macao and Taiwan).
4 measures for the collection of enterprise research and development fees
Enterprises should correctly collect R&D expenses, and special audits or verifications should be conducted by qualified intermediaries that meet the relevant conditions in the Work Guidelines.
The R&D expenses of an enterprise are measured separately and summarized on the basis of an R&D activity. Enterprises should summarize the expenses including direct research and development activities and indirect research and development activities that can be included, and fill in the "List of Annual Research and Development Expenses of Enterprises" in Appendix 2 "Application for Identification of High-tech Enterprises".
An enterprise shall set up an auxiliary accounting account for the special research and development expenses identified by high-tech enterprises in accordance with the Schedule of Annual Research and Development Expenses of Enterprises, provide relevant vouchers and schedules, and conduct accounting according to the requirements of this work guide.