High-tech enterprise expense ratio

High-tech enterprise R & D expenditure ratio requirements according to the enterprise's recent year of sales revenue is different, can be divided into the recent year sales revenue of less than 50 million yuan of enterprises, sales revenue of 5,000 to 200 million yuan of enterprises, and sales revenue of more than 200 million yuan of enterprises, each with a different proportion of requirements.

According to the "Administrative Measures for the Recognition of High-tech Enterprises", the recent year sales revenue of less than 50 million yuan (including) enterprises, high-tech enterprise R & D expenses accounted for no less than 5%; recent year sales revenue of 50 million yuan to 200 million yuan (including) enterprises, high-tech enterprise R & D expenses accounted for no less than 4%; recent year sales revenue of more than 200 million yuan of enterprises, high-tech enterprise R & D expenses accounted for no less than 4%; recent year sales revenue of more than 200 million yuan, high-tech enterprise R & D expenses accounted for no less than 4%; recent year sales revenue of more than 200 million yuan, high-tech enterprise R & D expenses accounted for no less than 4%. High-tech enterprise R & D expenses accounted for no less than 3%. Among them, the total research and development expenses incurred in China accounted for no less than 60% of the total research and development expenses.

What are the R&D expenses for high-tech enterprises?

The research and development costs of a high-tech enterprise refers to the costs incurred by the high-tech enterprise for research and development of a project, including personnel labor costs, direct input costs, depreciation and long-term amortization costs, amortization costs of intangible assets, design costs, equipment debugging costs and testing costs, commissioned external research and development costs and other costs.

What is capitalization of R&D expenses?

The capitalization of research and development costs refers to the process of recognizing an intangible asset by capitalizing expenditures incurred during the development phase of an enterprise's own research and development project when specific conditions are met. Expenditures incurred during the research phase of an enterprise's project should be capitalized in the period in which they are incurred and recognized in the current period's profit and loss.

What are the areas of high-tech enterprises?

High-tech enterprises are involved in the fields of electronic information technology, aerospace technology, biological and new pharmaceutical technology, high-tech service industry, new energy and energy-saving technology, new materials technology, resources and environmental technology, and high-tech transformation of traditional industries.

What is the accounting account for R&D expenses?

Research and development costs belong to the cost class of accounting, divided into expensed expenses, capitalized expenditures for detailed accounting. Development stage expenditure, eligible for capitalization, the cost of intangible assets; not eligible for the current profit and loss.