Based onPart IJin Yuan: forIn 2024, the identification of national high-tech enterprises may change the ** and collation, this article willPrecautions for high-tech enterprise planning and declaration data collationAfter combing, there are plans to apply for high-tech enterprises in 2024 Enterprises participating in the review should plan and coordinate in advance in combination with their own conditions.
2024 high-tech enterprise planning
The following eight one-vote veto conditions will not be repeated
1.Enterprises must be incorporated for more than one year when applying for recognition.
2.Through independent research and development, transfer, donation, mergers and acquisitions, etc., enterprises obtain the ownership of intellectual property rights that play a core supporting role in the technology of their main products (services).
3.The technology in which the main products (services) of the enterprise play a core supporting role belong to the scope of the provisions of the "High-tech Fields Supported by the State".
4.The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities in the total number of employees of the enterprise in the current year shall not be less than 10%.
5.The proportion of the total R&D expenses of the enterprise in the past three fiscal years to the total sales revenue of the same period is in line. (Requirements vary depending on income.) )
6.In the past year, the proportion of high-tech products (services) revenue in the total revenue of enterprises in the same period shall not be less than 60%.
7.The evaluation of the enterprise's innovation ability should meet the corresponding requirements (more than 70 points). A combination of qualitative and quantitative evaluation methods is adopted.
8.The enterprise has not had any major safety or quality accidents or serious environmental violations within one year prior to the application for recognition.
Preliminary planning for high-tech enterprises in 2024
1.Deploy intellectual property rights as early as possible.
According to the regulations, intellectual property rights are a necessary condition for the recognition of high-tech enterprises, and if all intellectual property rights are applied for in the year of declaration, they will not be recognized. Therefore, enterprises should carry out intellectual property layout as soon as possible, and do a good job of intellectual property planning every year, so as to avoid being classified as abnormal applications due to centralized applications at the same time node, which will affect the authorization of intellectual property rights. If the number of intellectual property rights is found to be insufficient, enterprises can obtain intellectual property rights by transfer, donation, etc. before the end of the year.
2.Reasonable and compliant collection of R&D expenses.
According to the Guidelines for the Management of the Identification of High-tech Enterprises, enterprises need to correctly collect R&D expenses, set up R&D expense auxiliary accounts, and accurately disclose relevant R&D expense information in the annual audit report and enterprise income tax return.
3.Pay attention to the transformation of scientific and technological achievements.
Enterprises should attach great importance to the transformation of scientific and technological achievements, and sort out the logic of the transformation of scientific and technological achievements in advance, and sort out the evidence chain for the transformation of scientific and technological achievements. In addition to sales contracts and invoices, try to sort out third-party certification materials, such as: standard documents, testing method documents, technical specification documents, achievement appraisal reports, novelty search reports, test reports, production approvals, certification and accreditation, qualification certificates, product quality inspection reports, user use reports, technology transfer contracts (registration and filing), and technical service contracts (registration and filing).
4.Improve the level of research and development management.
Scientific and technological personnel need to pay social security and individual income tax in accordance with the regulations to avoid affecting the identification and declaration of high-tech enterprises due to social security or individual income tax issues. Conduct appropriate external training for scientific and technological personnel and obtain skills certificates. Introduce highly educated and highly professional title talents, and establish expert workstations. Actively sign industry-university-research cooperation agreements with scientific research institutions and universities. At the same time, the chain of evidence for technical exchanges should be retained. For example: project demonstration meeting, technical exchange meeting and other meetings, meeting minutes, expert sign-in sheets, invoices for incurred expenses, demonstration reports formed, other signed documents, etc.
5.Plan for financial growth.
Pay attention to key indicators such as sales revenue growth rate and net asset growth rate, accurately assess financial growth scores, and plan accordingly. At the same time, pay attention to financial indicators such as profit margin and asset-liability ratio. Of course, the debt-to-asset ratio can also be reduced by the following means. For example: reasonable foreign investment, reasonable debt management, rational use of assets, reasonable tax optimization, reasonable introduction of investment to increase and paid-in registered capital (to handle industrial and commercial affairs in a timely manner), * idle land and factories, etc.
R&D expenses are collected
1.R&D expense collection process.
To collect R&D expenses positively, do not go to the tax bureau to revise the statement before the declaration period. This can be done through the following process:
1) R&D project initiation.
Confirm the name of the project, set goals, express needs, tentatively estimate the schedule, etc. (to be reflected in the project completion report).
2) A supplementary account for R&D expenses should be set up.
Enterprises should set up special R&D expenses auxiliary accounting accounts for high-tech enterprises in accordance with the "Detailed Statement of Enterprise Annual R&D Expense Structure". The auxiliary account shall reflect at least (but not limited to) the accounting date, accounting voucher number, R&D project, expense account, amount and other information.
3) Organize the proof of R&D expenses.
Complete supporting materials should be bound, including: accounting vouchers, original documents, payroll, invoices, outbound and warehousing lists, etc.
Comparison of three types of R&D expenditures
The collection of R&D expenses can be collected from three criteria: additional deduction of R&D expenses, identification of high-tech enterprises, and accounting regulations. Of course, because of the different collection calibers, the total amount of the final fee will be slightly different. However, in order to ensure that the tax authorities can pass the examination, it is still necessary to pay attention. The attached table is a comparison table of the three types of R&D expenses.
It is worth noting that: first, the depreciation expense of the house is not included in the scope of additional deduction.
Second,R&D expenses are deducted from the CaliberOther related expenses are required to include: other expenses directly related to R&D activities, such as technical library fees, data translation fees, expert consultation fees, high-tech R&D insurance premiums, R&D results retrieval, analysis, review, demonstration, appraisal, review, evaluation, acceptance fees, intellectual property application fees, registration fees, ** fees, travel expenses, conference fees, employee welfare expenses, supplementary pension insurance premiums, supplementary medical insurance premiums. The total amount of this expense shall not exceed 10% of the total deductible R&D expenses.
The R&D expenses collected by the high-tech enterprise are identified and collected, and other related expenses are required as follows:
Other expenses directly related to R&D activities, including technical library fees, data translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, demonstration, review, appraisal and acceptance fees, intellectual property application fees, registration fees, conference fees, travel expenses, communication fees, etc. In general, this fee shall not exceed 20% of the total R&D cost, unless otherwise specified.
Therefore, in order to be able to maintain a set of accounts, it is easier to pass the tax audit. It is proposed to reduce the requirement for the proportion of other related expenses to 10%.
Precautions for the preparation of application materials
According to the feedback from the Science and Technology Office of the Innovation and Development Bureau of Zhengzhou High-tech Zone, it is sorted out as follows:
The number of people in the basic information form of the enterprise in the annual income tax return should be consistent with the number of people in the declaration materials of the high-tech enterprise;
2. Pay attention to the national economic industry in the basic information table of the enterprise in the tax return, and if it is wholesale and retail, commercial service and the like, it needs to be modified
3. The research cost data in the "Period Expense Schedule" in the tax return should be consistent with the R&D cost data in the audit report
4. The wages and salaries in the "Employee Remuneration Tax Adjustment Schedule" in the tax return are the wages of all employees of the company, pay attention to check the data, and pay attention to the amount of cash paid to employees and employees in the "Cash Flow Statement" in the annual audit report to be logical
5. Enterprises that are reviewed by high-tech enterprises must fill in the "High-tech Preferential Schedule" in the tax return, and the R&D expenses and high-tech income must be consistent with the data in the audit report
6. All annual audit reports should reflect the R&D expense data in the income statement, and the R&D expenses, total amount and details should be disclosed in the notes, and the data should be consistent with the data in the special audit report
7. The CPA practice certificate at the end of the audit report must have an annual examination seal, and the business license must be stamped with the official seal of the accounting firm
8. Pay attention to check whether the accounting system in the audit report is consistent with the accounting system in the tax return;
9. The data in the audit report should be consistent with the data in the tax return
10. Pay attention to the rationality of the R&D structure of the R&D project of the enterprise, and pay attention to whether the R&D expenses of the R&D project are only the salaries of personnel.
No matter how the policy adjusts and changes,Only when we are fully prepared at this stage can we better cope with the unknown changes in the future. For enterprises that are preparing to apply for new or re-recognition of high-tech enterprises, it is recommended not to wait until next year to start preparation, but to plan the layout in advance. Early planning and preparation can increase the chances of a successful designation.