1 Accounting basis of R&D expense ratio:
According to the accounting standards for business enterprises and tax laws and regulations, the proportion of R&D expenses is calculated according to the proportion of the total R&D expenses in the last three fiscal years (including the year of application) to the total sales revenue in the same period. This means that the proportion of R&D expenses is calculated on the basis of the total amount for three years, rather than year by year.
2 Calculation method of R&D expenditure ratio:
When calculating the proportion of R&D expenses, it is first necessary to determine the total R&D expenses in the last three fiscal years and the total sales revenue in the same period. Then, divide the total R&D expenses by the total sales revenue in the same period to get the R&D expenses ratio. Enterprises can reasonably collect and allocate R&D expenses according to the actual situation and the requirements of accounting standards.
3 Application scenarios of R&D expenditure ratio:
The proportion of R&D expenses is an important basis for enterprises to apply for the qualification of high-tech enterprises and enjoy preferential tax policies such as R&D expenses plus deduction. According to the relevant policies and regulations, the proportion of the total R&D expenses of enterprises in the last three fiscal years to the total sales revenue in the same period shall not be lower than a certain standard, and the specific standards vary according to the policies and regulations. Enterprises need to pay attention to policy changes and adjust their R&D expenses accounting and collection in time to meet the policy requirements and enjoy preferential tax policies.
To sum up, the proportion of R&D expenses is calculated according to the total amount of the last three fiscal years, not every year. In the course of daily operation, enterprises should establish and improve the accounting and collection system of R&D expenses, ensure that R&D expenses can be accurately and completely collected, and provide sufficient evidence support when applying for the qualification of high-tech enterprises or enjoying preferential tax policies.
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