1, and the proportion of enterprises whose sales revenue in the latest year is less than 50 million yuan (inclusive) is not less than 5%;
2. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) in the latest year is not less than 4%;
3. The proportion of enterprises with sales income of more than 200 million yuan in the previous year shall not be less than 3%.
Among them, the total R&D expenses incurred by enterprises in China are not less than 60% of the total R&D expenses.
Science is an important internal driving force for development. High-tech enterprises refer to resident enterprises that have formed core independent intellectual property rights through continuous research and development and transformation of technological achievements and registered in China (excluding Hong Kong, Macao and Taiwan) for more than 1 year. It is a knowledge-intensive and technology-intensive economic entity.
What is a high R&D fee?
R&D expenses, as the name implies, are related to R&D expenses. However, many enterprises do not belong to industries that need R&D, not only in equipment and technology, but also in R&D personnel and design costs. The following expenses also fall within the scope of R&D expenses.
1, personnel labor cost
It mainly refers to the annual salary of scientific and technical personnel directly engaged in R&D activities in enterprises, including basic salary, bonus, salary increase, overtime pay, five insurances and one gold, and labor expenses of external R&D personnel.
2. Direct input cost
Related expenses such as raw materials purchased by enterprises for the implementation of R&D projects are included in direct input expenses, including three items. 1. R&D equipment: user fees for directly consumed water and fuel (including gas and electricity); In fact, it is the purchase fee for molds, samples, prototypes and general testing methods and the inspection fee for trial products, which can not meet the standard of fixed assets in intermediate tests and product trial production; There are also expenses for the maintenance, testing and repair of instruments and equipment used for R&D activities, as well as the rental expenses of fixed assets rented through operating lease.
3. Amortization expenses of intangible assets
Amortization expenses of software, patented and non-patented technologies (including licensing, proprietary technology, design and calculation methods, etc.). ) for R&D activities.
4. Depreciation expenses and long-term deferred expenses
It mainly includes the depreciation expenses of instruments and equipment purchased for the implementation of R&D activities and buildings used in R&D projects. The long-term prepaid expenses refer to the long-term prepaid expenses incurred during the renovation, renovation, decoration and repair of R&D facilities.
5. Design cost
Related expenses incurred by enterprises in designing processes, technical specifications and operating characteristics for the conception, development and manufacture of new products and processes. Including the related expenses of creative design activities for obtaining innovative, creative and breakthrough products.
6. Equipment debugging fee and testing fee
Equipment debugging expenses mainly include expenses incurred in R&D activities during tooling preparation (such as developing production machines, molds and tools, changing production and quality control procedures, or formulating new methods and standards). In particular, it is necessary to point out that the costs incurred by conventional tooling preparation and industrial engineering for mass and commercial production cannot be included.
Test fees mainly 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
Externally, it mainly refers to the expenses incurred by enterprises to entrust other institutions or individuals at home and abroad to engage in enterprise research and development activities except internal scientific and technological developers. 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 incurred in R&D activities are included in other expenses, such as conference fees, communication fees, intellectual property application and maintenance fees, high-tech R&D insurance fees, technical books and materials fees, materials translation fees, travel expenses, etc. Unless otherwise stipulated overseas, this expense generally does not exceed 20% of the total R&D expenses.
legal ground
administrative measures for the determination of high and new technology enterprises
Eleventh recognized as a high-tech enterprise must meet the following conditions:
(a) the enterprise must be registered for more than one year when applying for recognition;
(2) The enterprise obtains the ownership of the intellectual property rights that support the core technology of its main products (services) through independent research and development, transfer, donation and merger;
(three) the technology that plays a core supporting role in the main products (services) of the enterprise belongs to the scope stipulated in the "high-tech field supported by the state";
(4) The proportion of scientific and technical personnel engaged in R&D and related technological innovation activities in the total number of employees of the enterprise in that year shall not be less than10%;
(5) The ratio of total R&D expenses to total sales revenue in the last three fiscal years (if the actual operating period is less than three years, the same below) meets the following requirements:
1. The proportion of enterprises whose sales revenue in the latest year is less than 50 million yuan (inclusive) is not less than 5%;
2. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) in the latest year is not less than 4%;
3. The proportion of enterprises with sales income of more than 200 million yuan in the previous year shall not be 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;
(six) the income from high-tech products (services) in the past year accounted for no less than 60% of the total income of the enterprise in the same period;
(seven) the evaluation of enterprise innovation ability should meet the corresponding requirements;
(eight) no major safety, major quality accidents or serious environmental violations occurred within one year before the enterprise applied for recognition.