High-tech products (services) revenue: sales revenue-high-tech products (services) revenue.

1. Definition of R&D activities

Continuous activities with clear objectives for acquiring new scientific and technological knowledge (excluding humanities and social sciences), creatively applying new scientific and technological knowledge, or substantially improving technology and products (services).

Creative application of new knowledge of science and technology, or substantial improvement of technology and products (services), means that enterprises have made valuable progress in innovation of technology and products (services), which has promoted the technological progress of related industries in the region (provinces, autonomous regions, municipalities directly under the central government or cities with separate plans), excluding the routine upgrading or direct application of a scientific research achievement by enterprises (such as direct adoption of new technologies, new materials and new devices). )

Enterprises should judge whether they have carried out research and development activities (projects) according to the above definitions, and fill in "II". Information Form of Enterprise R&D Projects in the Application for the Recognition of High-tech Enterprises.

2. Basis and method of judgment

In the process of organizing expert review, the review institution may review the R&D activities (projects) declared by enterprises with reference to the following methods:

(1) industry standard judgment method. If the relevant state departments, national (worldwide) industry associations and other qualified institutions provide technical parameters (standards) for measuring "new scientific and technological knowledge", "creative application of new scientific and technological knowledge" or "technologies, products (services) with substantial improvement", the projects carried out by enterprises will be judged as R&D activities according to these parameters (standards) first.

(2) Expert judgment method. If the recognized measurement standard of R&D activities is not published in the industry where the enterprise is located, it will be judged by experts in this industry. The principle of judgment is: acquiring new knowledge, creatively applying new knowledge and substantially improving technology should be recognized and valuable progress in the field of technology (industry) where the enterprise is located.

(3) Target or result judgment method (auxiliary standard). Check the project initiation and budget report of R&D activities (projects), focusing on the purpose (innovation) and planned resources (budget) of R&D activities; Whether R&D activities have produced final or intermediate results, such as patents and other intellectual property rights or other forms of scientific and technological achievements.

When it is difficult to judge whether an enterprise has R&D activities by using industry standard judgment and expert judgment, this method is used as an aid.

3. R&D activities of enterprises in high-tech service industry

Activities of enterprises to gain new knowledge or substantial improvement in natural science and engineering technology in order to support them to develop new products (services) and adopt new technologies in the field of high-tech service industry; Or engage in the development activities of key technology projects in the service industry included in the national science and technology plan. Its criteria are the same as those of general research and development activities (projects) defined in paragraphs 4, (1), 1 and 2.

4. Determination of R&D projects

R&D projects refer to "non-repetitive R&D activities with independent time, financial arrangements and staffing". The R&D expenses of an enterprise are separately measured and calculated on the basis of each R&D project.

(2) Collection of R&D expenses

Enterprises should summarize the expenses including direct research and development activities and indirect research and development activities that can be included, and fill in the "five, enterprise annual research and development expenses structure table" in the application for the identification of high-tech enterprises.

1. Accounting of enterprise R&D expenses

The enterprise shall set up an auxiliary accounting account for the special research and development expenses identified by high-tech enterprises according to the following sample table, provide relevant vouchers and detailed tables, and conduct accounting according to the requirements of this work guide.

2. Collection scope of various expense subjects

(1) Personnel labor

The annual salary of personnel engaged in R&D activities (also known as R&D personnel) includes basic salary, bonus, allowance, subsidy, year-end salary increase, overtime pay and other expenses related to their posts or employment.

(2) Direct investment

Raw materials and other related expenses purchased by enterprises for the implementation of R&D projects. Such as: water and fuel (including gas and electricity) use fees; The purchase cost of molds, samples, prototypes and general test methods used for intermediate test and product trial production that do not meet the standards of fixed assets, and the inspection cost of trial-produced products, etc. ; Simple maintenance fees for instruments and equipment used for R&D activities; Fixed assets rental fee from operating lease, etc.

(3) Depreciation expenses and long-term deferred expenses

Including depreciation expenses of instruments and equipment purchased in R&D activities and buildings used in R&D projects, including long-term prepaid expenses incurred in the process of reconstruction, renovation, decoration and repair of R&D facilities.

(4) Design cost

Expenses incurred in designing working procedures, technical specifications and operating characteristics for the conception, development and manufacture of new products and new processes.

(5) Equipment debugging fee

It mainly includes the expenses incurred in R&D activities in the process of tooling preparation (such as developing production machines, molds and tools, changing production and quality control procedures, or formulating new methods and standards, etc.). ).

The cost of conventional tool preparation and industrial engineering for mass production and commercial production cannot be included.

(6) Amortization of intangible assets

Amortization of expenses incurred by proprietary technology (including patented, non-patented inventions, licenses, proprietary technology, design and calculation methods, etc.). ) It needs to be purchased for R&D activities.

(7) Entrust external R&D expenses

Refers to the expenses incurred by an enterprise to entrust other domestic enterprises, universities, research institutions, transformation institutes, technical professional service institutions and overseas institutions to carry out research and development activities (the project results are owned by the enterprise and closely related to its main business). The amount of commissioned external research and development expenses shall be determined in accordance with the principle of independent transaction.

In the process of identification, 80% of external R&D expenses are included in the total R&D expenses.

(8) Other expenses

Other expenses incurred in R&D activities, such as office expenses, communication expenses, patent application maintenance fees, high-tech R&D insurance fees, etc. Unless otherwise specified, the expenses generally do not exceed 10% of the total R&D expenses.

3. Research and development expenses incurred by enterprises in China.

Refers to the sum of all the actual expenses incurred in the internal research and development activities of enterprises and the expenses incurred in the research and development activities entrusted by domestic enterprises, universities, transformation institutes, research institutions and technical professional service institutions, excluding the expenses incurred in the research and development activities entrusted by overseas institutions.

Revenue from high-tech products (services)

Through technological innovation and R&D activities, enterprises form the sum of product (service) income and technical income that meet the requirements of key areas.

Technical income mainly includes the following parts:

1. Technology transfer income: refers to the income obtained by the technological innovation achievements of enterprises through technology trade and technology transfer;

2. Revenue from technical contracting: including revenue from design and implementation of technical projects;

3. Technical service income: refers to the income obtained by an enterprise from providing technical solutions, data processing, testing and analysis and other services to the society and users outside the enterprise by using its own manpower, material resources and data systems;

4. Entrust scientific research income: refers to the income obtained by enterprises undertaking research and development, pilot test and new product development entrusted by all sectors of society.