conditions for determining R&D expenses of high-tech enterprises: the proportion of total R&D expenses in the last three fiscal years (if the actual operating period is less than three years, the same below) to the total sales revenue in the same period meets the following requirements: 1. The proportion of enterprises whose sales revenue in the latest year is less than 5 million yuan (inclusive) is not less than 5%; 2. The proportion of enterprises with sales income of 5 million yuan to 2 million yuan (inclusive) in the latest year is not less than 4%; 3. The proportion of enterprises with sales income of more than 2 million yuan in the last year is not less than 3%. Among them, the total research and development expenses incurred by enterprises in China account for not less than 6% of the total research and development expenses;
what are the research and development expenses of high-tech enterprises?
1. Personnel labor costs include wages and salaries of enterprise scientific and technical personnel, basic endowment insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund, as well as labor costs of external scientific and technical personnel.
2. Direct input costs Direct input costs refer to the related expenditures actually incurred by enterprises for implementing research and development activities. Including:-direct consumption of materials, fuel and power costs; -Development and manufacturing expenses of molds, 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 for research and development activities, and rental fees for fixed assets used for research and development activities rented through operating lease.
3. Depreciation expenses and long-term deferred expenses Depreciation expenses refer to the depreciation expenses of instruments, equipment and buildings in use for research and development activities. Long-term prepaid expenses refer to the long-term prepaid expenses incurred in the process of reconstruction, modification, decoration and repair of R&D facilities.
4. Amortization expenses of intangible assets Amortization expenses of intangible assets refer to the amortization expenses of software, intellectual property rights and non-patented technologies (proprietary technology, licenses, design and calculation methods, etc.) used for research and development activities.
5. Design expenses refer to the expenses incurred in conceiving, developing and manufacturing new products and technologies, and designing working procedures, technical specifications, procedures and operational characteristics. Including the related expenses of creative design activities for obtaining innovative, creative and breakthrough products.
6. Equipment debugging expenses and test expenses The equipment debugging expenses refer to the expenses incurred in research and development activities in the process of 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 for large-scale batch 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. Entrusting external research and development expenses refers to the expenses incurred by an enterprise in entrusting other institutions or individuals at home and abroad to carry out research and development activities (the results of research and development activities are owned by the entrusting 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 8% 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 research and development activities besides the above expenses, including technical books and materials, materials translation fees, expert consultation fees, high-tech R&D insurance fees, search, demonstration, evaluation, appraisal and acceptance fees of R&D results, application fees, registration fees, agency fees, conference fees, travel expenses and communication fees of intellectual property rights. This expense shall generally not exceed 2% of the total research and development expenses, unless otherwise specified.