Second, the income from high-tech products (services) only accounts for a part of the general contracting income, while enterprises recognize the general contracting income as the income from high-tech products (services). For example, after some research and design institutes are restructured into companies, their 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 research and development of new technologies or the design fee income from the application of new technologies. However, when enterprises declare the income of high-tech products (services), they recognize all the general contracting income of engineering projects including new technologies and new processes as high-tech products (services) income, and most of the general contracting income comes from construction, installation and equipment, and the design fees generated by new technologies and new processes only account for a small part of it. Taking the operation of a company from 2005 to 2007 as an example, the design fee income of new technologies and new processes accounted for 17.765, 438+0%, 17% and 16.29% of the annual income, respectively, which was far lower than the 60% ratio requirement stipulated in the Measures.
The above situation directly affects the qualification of high-tech enterprises, and then affects whether they can enjoy preferential tax policies. According to the Guidelines, the income of high-tech products (services) is the sum of the income of products (services) and technical income obtained by enterprises through technological innovation and R&D activities that meet the requirements of "key areas". ..... income from technical contracting: including income from design and implementation of technical projects. " 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 technology 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 of all, income is confirmed by product category. The income of high-tech products declared by enterprises should be verified according to the different technologies used in 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, mainly to check whether the enterprise owns (or monopolizes) the independent intellectual property rights of the technology or has a novelty search report; Finally, it is necessary to check whether the product has a new product certificate. Only when the above three conditions are met can such products be recognized as high-tech products, and the corresponding sales revenue can be recognized as high-tech product income. If an enterprise cannot account for products by category, but generally takes products as its name, it will recognize 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 high-tech service income 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 a novelty search report. Technical service income that meets the above conditions can be recognized as high-tech service income.
The third is to confirm the income according to the project implementation contract. For general contracting, it includes both high-tech service income (such as design fees) and non-high-tech construction, installation and outsourcing equipment income. The income of high-tech products (services) should be confirmed according to different situations. For general contracting and high-tech services (such as engineering design, etc.) obtained through bidding. ) or the sales of high-tech products should be recognized as high-tech products (services) income, while other parts such as construction and installation income and equipment procurement income should not be recognized as high-tech income; For the general contracting contract obtained by non-tendering methods (such as bidding negotiation and designation), because the enterprise has mastered the core technology of this kind of project, such as the production and installation technology of key core facilities (or equipment), other enterprises can not compete with it, and its general contracting income can be recognized as the income of high-tech products (services).
According to you, this is not the income of high-tech products. You can call the local science and technology bureau to see if there are any other solutions.