Policy regulations According to the provisions of Article 11 of Chapter 3 of the "Administrative Measures for the Recognition of High-tech Enterprises" (Guokefahuo No. 201632) issued by the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation, the company is recognized as a high-tech enterprise The following conditions must be met at the same time: 6. The revenue from high-tech products (services) in the past year accounts for no less than 60% of the company's total revenue for the same period;
Understand the revenue requirements of a company's high-tech products (services) Reaching more than 60%. In other words, most of the company's revenue comes from high-tech products (or services). Enterprises should correctly calculate the income from high-tech products (services) and have special audits or verifications conducted by intermediaries that are qualified and meet the relevant conditions of this "Work Guide".
Understanding 2: The proportion of revenue from high-tech products (services) refers to the ratio of revenue from high-tech products (services) to total revenue for the same period. That is: the proportion of revenue from high-tech products (services) = revenue from high-tech products (services) / total revenue for the same period * 100%.
Understanding 3: The income from high-tech products (services) of enterprises must reach more than 60%. The total income here refers to the total income minus non-taxable income. Total income is a concept in corporate income tax. The total income should be the income according to the tax law, which is consistent with the income after adjustment for the final settlement of corporate income tax. According to the "Enterprise Income Tax Law of the People's Republic of China", Article 6: The income obtained by an enterprise from various sources in monetary and non-monetary forms shall be the total income. Including: (1) income from sales of goods; (2) income from provision of labor services; (3) income from transfer of property; (4) income from equity investments such as dividends and bonuses; (5) interest income; (6) rental income; (7) Royalty income; (8) Income from donations; (9) Other income.
Understanding 4: Let’s take a case to illustrate how to judge whether the revenue of an enterprise’s high-tech products (services) reaches more than 60%. In 2021, a company has revenue of 1 million yuan from the sale of goods, 12 million yuan from the provision of labor services, 1 million yuan from dividends and dividends, 1 million yuan in government subsidies that meet the conditions for non-taxable income, and 1 million yuan in income from donations. Among them, high-tech products (services) revenue was 9.5 million yuan. So can this company meet the high-tech product revenue ratio required for high-tech enterprise identification? High-tech product (service) revenue ratio = high-tech product (service) revenue ÷ total revenue = 950 ÷ (1012010100 +100-100)=63.33%>60% Therefore, this company meets the high-tech enterprise product revenue ratio.
Understand that the income from high-tech products (services) of the five enterprises must reach more than 60%. The income from high-tech products (services) here refers to the formation of enterprises that comply with the "Key Areas" through technological innovation and R&D activities. The sum of required product (service) income and technical income. This product (service) is the result of corporate R&D and technological innovation. In the process of its implementation, technology owned by the company is used, including technology with certificates (inventions, utility models, software copyrights, etc.) and technology without certificates. (generally refers to non-patented technology or proprietary technology), and the technology used falls within the scope of the "High-tech Fields Supported by the State".
Understand that the income from high-tech products (services) of the six enterprises must reach more than 60%. Note: The income from high-tech products (services) is divided into two categories, which mainly refers to the enterprise’s research and development and related technological innovation activities. , the sum of product (service) income and technical income obtained. Technologies that play a core supporting role in enterprises obtaining the above-mentioned income should fall within the scope of the "Technical Fields".
Understanding 7: The revenue from enterprise high-tech products (services) must reach more than 60%. Note: Enterprise products must be within the scope of "high-tech fields supported by the state". The eight high-tech fields supported by the state are: electronic information technology, aerospace technology, high-tech service industry, resource and environmental technology, biological and new medical technology, new material technology, new energy and energy-saving technology, and high-tech transformation of traditional industries. .
Understand that the revenue of eight enterprises’ high-tech products (services) must reach more than 60%. Note: the name of the high-tech product (service) must be consistent with the name of the invoice, or make a note on the invoice, and Keep reasonable supporting materials.
Understand that the revenue from high-tech products (services) of nine enterprises must reach more than 60%. Pay attention to two points: First, whether the existing products (PS) of the enterprise comply with the "High-tech Fields Supported by the State" products (services); the second is whether the enterprise already has independent intellectual property rights (RD) and whether it is the core technology of the converted product (PS). That is to say, how to prove that the income is high-tech income and how to prove the relationship between high-tech income and intellectual property rights is very important.
Understand that the revenue of high-tech products (services) of enterprises must reach more than 60%. Note: In the follow-up management of high-tech enterprises, if the proportion of high-tech revenue in a certain year does not reach 60%, it will affect Enjoy the preferential corporate income tax policies for that year.