second, the income from high-tech products (services) only accounts for a part of the general contracting income, while the enterprise recognizes the general contracting income as the income from high-tech products (services). For example, after some research and design institutes are restructured into companies, the business scope has increased the general contracting business in addition to the research and development of new products and technologies. The income from high-tech products (services) of such companies should be the income from the transfer of new technologies for research and development or the design fees for the application of new technologies. However, when enterprises declare the income from high-tech products (services), all the general contracting income of engineering projects containing new technologies and new processes is recognized as the income from high-tech products (services), while the vast majority of the general contracting income is from construction and installation and equipment, and the design fees from new technologies and new processes only account for a small part of it. Taking the operation of a company from 25 to 27 as an example, the design fee income of new technology and new technology accounted for 17.71%, 17% and 16.29% of the income in that year, which was far less than the 6% requirement stipulated in the Measures.
the above situation directly affects the qualification of high-tech enterprises recognized by the unit, and then affects whether it can enjoy preferential tax policies. The Guidelines stipulate that the income from high-tech products (services) is "the sum of the income from products (services) and technical income from enterprises that meet the requirements of" Key Areas "through technological innovation and R&D activities. ..... income from technical contracting: including income from technical project design and technical project implementation. " We believe that the income from high-tech products (services) should be the income from the application of high-tech products (services) in key areas that meet the requirements of the Measures. At the same time, the construction and installation income and equipment income in the general contracting income should not be regarded as the income of high-tech products (services), and the income from technical project implementation is only a part of the construction and installation income. Therefore, how to accurately define the income of high-tech products (services) is an important link in identifying high-tech enterprises. The following methods should be adopted to determine the income of high-tech products (services):
First, confirm the income according to the product variety. The income of high-tech products declared by enterprises should be verified according to the different technologies applied by the products. First, it is necessary to determine whether each product belongs to the high-tech field supported by the state as stipulated in the Measures; Secondly, it is necessary to find out whether the technology used in the product is high-tech, and mainly check whether the enterprise owns (or monopolizes) the independent intellectual property rights of the technology or has the Novelty Search Report; Finally, it is necessary to review whether the product has a new product certificate. Only when the above three requirements are met can this kind of products be recognized as high-tech products, and the corresponding sales revenue be recognized as high-tech product income. If an enterprise can't account for products by category, but generally refers to products as a name, it will confirm high-tech products according to the product purchase and sale contract, and the corresponding (contract) income will be recognized as high-tech product income.
the second is to confirm the income according to the technical service content. The income of high-tech services declared by enterprises should be verified and confirmed according to different service contents. First, it is necessary to determine whether the technical services provided by enterprises belong to the high-tech fields supported by the state as stipulated in the Measures; Secondly, whether the enterprise owns (or monopolizes) the independent intellectual property rights of the provided technology or has the Novelty Retrieval Report. Technical service income that meets the above requirements can be recognized as high-tech service income.
the third is to confirm the income according to the project implementation contract. For the general contract of the project, it includes not only the income from high-tech services (such as design fees), but also the income from non-high-tech construction, installation and outsourcing equipment. The income from high-tech products (services) should be recognized according to different situations. For the general contract obtained by bidding, the high-tech service (such as project design, etc.) or high-tech product sales part should be recognized as high-tech product (service) income, while other parts such as construction and installation income and purchasing equipment income should not be recognized as high-tech income; For the general contracting contract obtained by non-bidding methods (such as bidding negotiation and designation), because the enterprise has mastered the core technology of this kind of engineering project, such as the production and installation technology of key core facilities (or equipment), other enterprises can not compete with it, and their general contracting income can be recognized as the income of high-tech products (services).
According to what you said, this is not regarded as the income of high-tech products. You can call your local science and technology bureau to see if there are other solutions.