According to the relevant provisions of Article 13 of the "Administrative Measures for the Recognition of High-tech Enterprises" (Guokefahuo [2016] No. 32), fill in the previous year's intellectual property rights, scientific and technological personnel, research and development expenses, operating income, etc. The development status report is closely related to the identification of high-tech enterprises in the subsequent sequence. The data must be filled in with high attention and carefully reviewed.
1. Number of intellectual property rights obtained this year
These are various types of intellectual property rights authorized and valid from January 1, 2015 to December 31, 2015, specifically including : Invention patents (including national defense patents), new plant varieties, national crop varieties, national new drugs, national first-level protected traditional Chinese medicine varieties, exclusive rights to integrated circuit layout design, utility models, appearance designs, software copyrights.
2. Personnel situation (person) this year
1. Please fill in the report in accordance with the new "Measures for the Management of High-tech Enterprise Recognition" and "Guidelines for the Management of High-tech Enterprise Recognition".
2. "Total number of employees": (1) Those who have worked for more than 183 days; (2) It is best to be based on the number of people reporting to the tax bureau; (3) Calculation method
The enterprise's current year The total number of employees and scientific and technological personnel are calculated based on the monthly average throughout the year.
Monthly average = (the number at the beginning of the month + the end of the month) ÷2
The monthly average for the whole year = the sum of the monthly averages for the whole year ÷12
3. "Scientific and technical personnel": accounting for no less than 10% of the total number of employees of the enterprise that year.
3. Financial status of the company this year (10,000 yuan)
1. Please fill in the report in accordance with the new "Measures for the Management of High-tech Enterprise Recognition" and "Guidelines for the Management of High-tech Enterprise Recognition" .
2. "Total tax payment": refers to the total amount of taxes actually paid by the enterprise that year (2015).
3. "Corporate income tax reduction amount": calculated based on the (2015) corporate income tax annual tax return (data on the annual income tax tax return).
4. "Amount of Research and Development Expenses": Fill in the data based on the three-year special audit or assurance report on R&D expenses.
5. "Income from high-tech products (services)": Fill in the data according to the special audit or assurance report of income from high-tech products (services). Corporate income tax return form A107041 is also available.
6. "Total income": Total income refers to total income minus non-taxable income. Total income and non-taxable income are determined in accordance with the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the "Enterprise Income Tax Law") and the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the "Implementation Regulations"). 》) calculation according to the regulations.
Note: Article 6 of the "Enterprise Income Tax Law": Enterprises obtain income from various sources in monetary and non-monetary forms, which is the total income, including (1) income from the sale of goods; (2) provision of labor services Income; (3) Income from property transfer; (4) Dividends, dividends and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Income from donations; (8) Income from donations; 9) Other income.
7. "Sales revenue": Sales revenue is the sum of operating business revenue and other business revenue. Main business income and other business income are calculated according to the caliber of the annual corporate income tax return.
In summary, high-tech enterprises that are preparing to review in 2016 should submit the three-year special audit or assurance report on R&D expenses, the special audit or assurance report on income from high-tech products (services), and the 2015 corporate income tax return The tables (main table and appendix) need to be prepared or the final relevant figures must be determined.
For high-tech enterprises within the normal management period, please fill in the form carefully and make sure that the indicators in "3. Financial status of the enterprise for the year" are consistent with those in future applications.