Dalian high-tech enterprises identified that these eight issues must be known!


The identification of Dalian high-tech enterprises is in hot progress,

A little friend is asking,

In addition to the tax incentives that can be enjoyed after the approval,

Are there any other special considerations?



Q: Our company needs to re identify high-tech enterprises in 2021. Can the independent intellectual property rights (invention patents) authorized by our company in June 2021 be used to support the main product income in 2020 corresponding to the high-tech product income at the time of identification?

A: The main products (services) refer to the high-tech products (services), which have the ownership of intellectual property rights that play a core supporting role in technology, and the sum of income exceeds 50% of the income of high-tech products (services) in the same period.

Due to the lag in obtaining intellectual property rights authorization, the authorization obtained by the enterprise before the application for recognition in the application year has a de facto core supporting role for the income of high-tech products (services) in the previous year, and the corresponding income can be included in the main product (service) income of the previous year.Except for software copyright.


Q: Our company has not obtained the intellectual property authorization certificate before applying for confirmation. Can the patent application be regarded as the authorization certificate?

A: If the enterprise has not obtained the authorization certificate, the enterprise may provide the authorization notice and the payment receipt.Patent application and patent application acceptance notice shall not be used as the basis for judging the validity of intellectual property rights.


Q: Can we continue to use the intellectual property rights that we used when we applied for high-tech enterprises last time?

A: In the identification of high-tech enterprises, the classification evaluation method is adopted for the intellectual property of enterprises, and the sustainable use of invention patents (including national defense patents), new plant varieties, crop varieties, national new drugs, national protected varieties of traditional Chinese medicine, and exclusive rights of layout design of integrated circuits are evaluated according to class I;Those evaluated according to category II, such as utility model patents, design patents, software copyrights, etc., are only allowed to be used once. Those that have been used in the last application can not be used in this round of applications.


Q: Our company has employed temporary employees due to business needs. Does it need to be included in the total number of employees?

A: The total number of staff and workers of the enterprise includes on-the-job, part-time and temporary employees.Among them, part-time and temporary employees must work in the enterprise for 183 days or more in a year, otherwise they do not need to be included in the total number of employees.


Q: Some of our technicians have high school education and are engaged in R & D activities. Can we calculate the proportion as scientific and technological personnel?

A: The scientific and technological personnel that the enterprise applies for on-the-job, part-time and temporary employment shall be directly engaged in R & D and related technological innovation activities, as well as specialized in the management and provision of direct technical services for the above activities, and the accumulated actual working time shall be more than 183 days.There is no education requirement for science and technology personnel.


Q: How should we deal with the sales revenue of leftovers, defective products and intermediate trial products formed from the consumption of materials in the process of R & D?

A: When an enterprise obtains special income, it shall deduct the special income from the collected R & D expenses when calculating the additional deduction of R & D expenses in the year of revenue recognition. If the deduction is insufficient, the additional deduction of R & D expenses shall be calculated as zero.


Q: If our R & D activities directly form products or products formed as part of external sales, how to deal with the corresponding consumption of material costs?

A: The cost of corresponding consumed materials shall not be deducted.If the product sales and the corresponding material expenses occur in different years and the material expenses have been included in the R & D expenses, the corresponding material expenses can be used to directly offset the R & D expenses of the current year in the sales year. If the corresponding material expenses are not enough to be offset, they shall be carried forward to the following years for further offsetting.


Q: Our company has obtained special government subsidies for R & D, which meets the non tax conditions. Can I enjoy the additional deduction?

A: The expenses or intangible assets formed by the financial funds obtained by an enterprise as non taxable income for R & D activities shall not be calculated, deducted or amortised.If the government subsidies obtained by enterprises are directly offset against R & D expenses in accounting treatment and are not recognized as taxable income in tax treatment, the amount of deduction shall be calculated according to the balance after offsetting.


Policy basis

1. Notice of the Ministry of science and technology, the Ministry of finance, the State Administration of Taxation on revising and printing the administrative measures for the identification of high tech enterprises (gkfh [2016] No. 32)

2. Announcement of the State Administration of Taxation on issues related to the pre Tax Deduction Policy for R & D expenses of enterprises (Announcement No. 97 of 2015 of the State Administration of Taxation)

3. Announcement of the State Administration of Taxation on issues related to the scope of pre tax deduction of R & D expenses (Announcement No. 40, 2017)

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