Article 10 (4) of the Document stipulates that the enterprise has continuously carried out research and development activities in order to obtain new knowledge of science and technology (excluding humanities and social sciences), creatively apply new knowledge of science and technology, or substantially improve technology, products (services), and the proportion of the total research and development expenses in the total sales revenue of the past three fiscal years meets the following requirements:
The proportion of enterprises with sales revenue of less than 50 million yuan in the latest year is not less than 6%;
The proportion of enterprises with sales revenue of 50 million yuan to 20,000 million yuan in the most recent year is not less than 4%;
The proportion of enterprises with sales revenue of more than 20,000 yuan in the latest year is not 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. If the time of incorporation of an enterprise is less than three years, it shall be calculated according to the actual operating years.
The understanding of this content should start from the following aspects:
I. Definition of sales revenue
According to the requirements of document 362, sales revenue includes product revenue and technical service revenue. This leads to the following formula:
Sales income = main business income + other business income - technology transfer income - technology contracting income - commissioned research income
It should be noted that not all technology income is counted as sales income, and technology transfer, contracting and commissioned research income are not counted. That is to say, only by expanding product income and technical service income, and using this as the basis to calculate research and development costs, regardless of what is included in the main business income and other business income, all are calculated according to sales revenue, and use this to calculate the total research and development costs of the enterprise in the past three years, basically you can ensure that nothing is wrong.
Second, the definition of the proportion of expenses
Proportion of R&D expenses refers to the proportion of total R&D expenses in total sales revenue in the last three fiscal years. In this refers to the concept of the total amount, that is, as long as the total amount of the enterprise in the past three years compared to the above requirements can be achieved, it is not required that the enterprise in the past three years, the proportion of each year to meet the requirements of the above proportion.
Iii. Scope of R&D expenses
According to Document 362, the scope of research and development costs includes:
(1) Personnel labor
Annual salary of personnel engaged in research and development activities (also known as R&D personnel), including basic salary, bonus, allowance, subsidy, year-end salary increase, overtime pay and other expenses related to their tenure or employment.
What specifically should be included in other expenses related to his or her employment? It is not clearly defined in the document. In actual operation, enterprises can also deduct the following expenses as personnel: social insurance, housing provident fund, commercial insurance, professional training, welfare funds drawn by the company according to the total salary of research and development personnel, union funds, education funds, etc.
(2) Direct input
Expenditures related to raw materials purchased by enterprises for the implementation of research and development projects. Such as water and fuel (including gas and electricity) charges; For intermediate tests and product trial production of molds, samples, prototypes and general test means of purchase, trial production of products inspection fees; Simple maintenance of instruments and equipment used in research and development activities; Lease fees incurred for fixed assets leased under operating leases, etc.
(3) Depreciation expenses and long-term deferred expenses
Includes equipment and equipment acquired to carry out R&D activities and depreciation costs for buildings in use in R&D projects, including long-term deferred costs incurred in the course of alterations, modifications, fitting-out and repairs to R&D facilities.
(4) Design expenses
The cost of designing processes, technical specifications, operating characteristics, etc. for the conception, development and manufacture of new products and processes.
(5) Equipment debugging expenses
It mainly includes the costs of research and development activities in the process of tooling preparation (such as the development of production machines, molds and tools, changes in production and quality control procedures, or the development of new methods and standards, etc.).
Costs incurred for routine tooling preparation and industrial engineering for mass and commercial production are not included.
For the content of this article, the focus is to distinguish between two contents: that is, all for large-scale mass and commercial production of routine tooling preparation and industrial engineering commissioning costs can not be included; All the above expenses incurred in the course of research and development activities can be directly credited.
(6) Amortization of intangible assets
Amortization of expenses incurred for the acquisition of proprietary technology (including patents, non-patented inventions, licenses, know-how, designs and calculation methods, etc.) required for research and development activities.
(7) Expenses for commissioned external research and development
It refers to the expenses incurred by the enterprise in entrusting other domestic enterprises, universities, research institutions, transfer institutions, technical professional service institutions and overseas institutions to carry out research and development activities (the project results are owned by the enterprise and are closely related to the main business of the enterprise). The amount of expenses incurred for commissioned external research and development shall be determined in accordance with the principle of independent transaction.
In the process of identification, 80% of the amount of external research and development expenses entrusted shall be included in the total research and development expenses.
(8) Other expenses
Other expenses incurred for research and development activities, such as office expenses, communication fees, patent application maintenance fees, high-tech research and development insurance premiums, etc. Such expenses shall generally not exceed 10% of the total research and development expenses, unless otherwise specified.
For the understanding of this article, enterprises need to grasp two principles: first, other expenses, such as transportation expenses, travel expenses, conference expenses, etc., can be included; Second, the total cost shall not exceed 10% of the total cost of research and development. The total cost of research and development here should be calculated as the total cost of research and development for a single project. That is, for each research and development project, other expenses incurred must not exceed 10% of the total research and development cost of the project. At the same time, it should be noted that the total cost of research and development of the project should include other costs? There is no stipulation in the document on this issue. From the perspective of relative insurance, enterprises can calculate the total cost of research and development of the project without other costs, and then determine the amount of other research and development costs according to the standard of no more than 10%.
Iv. Accounting of domestic R&D expenses
According to the requirements of Document No. 362, the R&D expenses incurred by an enterprise within the territory of China refer to the sum of the total expenses actually incurred by the enterprise in its internal R&D activities and the expenses incurred in the R&D activities commissioned by domestic enterprises, universities, transfer institutions, research institutions, technical and professional service institutions, etc. Expenses incurred for research and development activities commissioned by overseas institutions are not included.
The logical relationship between the above content and research and development costs can be summarized simply by the formula as follows:
Internal R&D expenses = labor cost + direct input + depreciation and long-term amortized expenses + design fee + amortization of intangible assets + equipment commissioning fee + other expenses
Domestic R & D expenses = internal R & D expenses + R&D expenses of entrusted domestic institutions
Total R & D expenses = domestic R & D expenses + R&D expenses incurred by entrusting overseas institutions