20 21 -year review of high-tech enterprises, and increased efforts to review income and expenses, income and expenses all cases of non-compliance or failure, are a veto. As a national professional policy service platform, Huaxia Tyco ( techchn.cn ) and Fingertip Declaration, the editor believes that the identification of high-tech enterprises is becoming more and more strict and standardized , and the focus of review is gradually expanding from core intellectual property rights to the income and R&D expenses of enterprises. So, how to accurately handle the collection of high-tech income and R&D expenses ? The following are the calculation requirements for the recognized income and expenses of high-tech enterprises. I hope it will help.
1. Income from high-tech products (services)
(1) Revenue from high-tech products (services) refers to:
1. The sum of product (service) income and technical income obtained through a series of activities such as research and development and related technological innovation by high-tech enterprises.
2. The technology should fall within the scope of the "High-tech Fields Supported by the State".
(2) Technical income includes:
1. Technology transfer income:
( 1 ) Income obtained through technology trade.
( 2 ) Income obtained through technology transfer.
2. Technical service income:
( 1 ) Income from providing technical data.
( 2 ) Provide income from technical consultation and market evaluation.
( 3 ) Provide income derived from engineering and technical project design.
( 4 ) Provide income from data processing.
( 5 ) Provide income from test analysis.
( 6 ) Income from providing other types of services.
3. Receipt of commissioned research and development income:
( 1 ) It is recognized that high-tech enterprises shall bear the income obtained by commissioned research and development from all aspects of society.
( 2 ) Income obtained from the intermediate test.
( 3 ) And the income from the development of new products.
(3) The high-tech product (service) income should be correctly calculated for the identification of high-tech enterprises
1. It is recognized that the enterprise should correctly calculate the income of high-tech products (services) and cannot make frauds.
2. Special audit or verification shall be conducted by an intermediary institution (Huaxia Techchn.cn as a professional policy service platform) that is qualified and meets the relevant requirements of the "Guidelines for the Management of High-level Enterprise Certification" .
2. Recognized income of the total high-tech enterprise
(1) Total income = total income- income without tax.
(2) Total income and non-taxable income are calculated in accordance with the "Enterprise Income Tax Law" and the "Regulations for the Implementation of the Enterprise Income Tax Law".
3. Sales revenue
(1) Sales income = main business income + other business income.
(2) The main business income and other business income are calculated in accordance with the caliber of the annual corporate income tax return.
Fourth, the index and scope of R&D expenses recognized by high-tech enterprises
(1) Personnel and labor costs:
1. Wages and salaries of enterprise scientific and technical personnel.
2. Basic endowment insurance premiums for enterprise scientific and technical personnel.
3. Basic medical insurance premiums for scientific and technical personnel of enterprises.
4. Unemployment insurance premiums for scientific and technical personnel of enterprises.
5. Work-related injury insurance premiums for enterprise scientific and technical personnel.
6. Maternity insurance premiums for scientific and technical personnel of enterprises.
7. Housing provident fund for enterprise scientific and technical personnel.
8. As well as the labor cost of external scientific and technical personnel.
(2) Direct input costs
Refers to the relevant expenditure actually incurred by the enterprise for the implementation of research and development activities, including:
1. Costs of directly consumed materials, fuels and power.
2. Development and manufacturing costs of molds and process equipment used for intermediate tests and product trials.
3. The purchase cost of samples, prototypes and general testing methods that do not constitute fixed assets.
4. Inspection fee for trial products.
5. Costs for operation, maintenance, adjustment, inspection, testing, and repair of instruments and equipment used in research and development activities.
6. As well as the rental fee of fixed assets used for research and development activities rented in through operating leases.
(3) Depreciation expenses and long-term deferred expenses
1. Depreciation expenses refer to:
( 1 ) Depreciation of equipment used in research and development activities.
( 2 ) Depreciation of equipment used in research and development activities.
( 3 ) Depreciation of buildings in use for research and development activities.
2. Long-term deferred expenses refer to: ( 1 ) Long-term deferred expenses incurred during the reconstruction of R&D facilities.
( 2 ) Long-term deferred expenses incurred during the modification of R&D facilities.
（3）研发设施的装修过程中发生的长期待摊费用。
（4）研发设施的修理过程中发生的长期待摊费用。
（四）无形资产或摊销费用
1、摊销费用指：
（1）用于研究开发活动的软件的摊销费用。
（2）用于研究开发活动的知识产权的摊销费用。
（3）用于研究开发活动的非专利技术等的摊销费用。
2、非专利技术指：
（1）用于研究开发活动的专有技术的摊销费用
（2）用于研究开发活动的许可证的摊销费用
（3）用于研究开发活动的设计的摊销费用
（4）用于研究开发活动的计算方法等的摊销费用。
（五）设计费用
1、高新技术企业认定设计费用指：
（1）为新产品和新工艺进行构思、开发和制造等发生的费用。
（2）为新产品和新工艺进行工序、技术规范、规程制定、操作特性方面的设计等发生的费用。
2、新产品和新工艺指：
（1）获得创新性的产品（工艺）进行的创意设计活动发生的相关费用。
（2）获得创意性的产品（工艺）进行的创意设计活动发生的相关费用。
（3）获得突破性等的产品（工艺）进行的创意设计活动发生的相关费用。
（六）装备调试费用
1、装备调试费用是指：
（1）工装准备过程中研究开发活动所发生的费用。
（2）工装准备过程中研究开发活动制定新方法所发生的费用。
（3）工装准备过程中研究开发活动制定新标准等所发生的费用。
2、工装准备过程中研究开发活动所发生的费用
（1）研制特殊所发生的费用。
（2）专用的生产机器所发生的费用。
（3）改变生产和质量控制程序所发生的费用。
（七）试验费用
1、试验费用：
（1）主要指的是新药研制的临床试验费。
（2）以及勘探开发技术的现场试验费。
（3）还有田间试验费等。
2、这些除外（不算做试验费用）：
（1）为大规模批量化生产所进行的常规性工装准备和工业工程所发生的。
（2）为商业化生产所进行的常规性工装准备和工业工程所发生的。
（八）委托外部研究开发费用
1、委托外部研究开发费用指：
（1）企业委托境内外其他机构进行研究开发活动所发生的费用。
（2）企业委托境内外其他个人进行研究开发活动所发生的费用。
2、委托外部研究开发要求：
（1）要以独立交易的原则。
（2）并且是以实际发生额的80%计入委托方研发费用总额。
（3）一切研究开发所进行的活动成果都为委托方企业拥有。
（4）与该企业的主要经营业务紧密相关。
（九）其他费用（指上述费用之外与研究开发活动直接相关的其他费用）
1、支持费用：
（1）技术图书资料费。
（2）资料翻译费。
（3）专家咨询费。
（4）高新科技研发保险费等。
2、高新技术企业认定研发成果：
（1）研发成果的检索费用。
( 2 ) Demonstration costs for research and development results.
( 3 ) Review costs of R&D results.
( 4 ) Appraisal cost of research and development results.
( 5 ) Inspection fees for research and development results, etc.
3. Intellectual Property:
( 1 ) Application fee for intellectual property rights.
( 3 ) Intellectual property registration fee.
( 4 ) Intellectual property agency fees.
4. Auxiliary expenses: Generally, this expense shall not exceed 20% of the total research and development expenses , unless otherwise specified.
( 1 ) Conference fee.
( 2 ) Travel expenses.
( 3 ) Communication fees, etc.
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