Recognition of financial indicators in the identification of high-tech enterprises

With the country's innovation policy guidance and the needs of enterprise development, more and more enterprises begin to pay attention to innovation and declare the identification of high-tech enterprises. In the process of enterprise declaration of high and new technology, in addition to some more easy to understand the establishment of the age, personnel situation, etc., for non-financial personnel, often will be confused about the financial indicators in the identification of high-tech enterprises.

For example, in Article 11 of the third chapter of the Measures for the Administration of the Identification of high-tech Enterprises, it is required that the income of high-tech products (services) in the past year should not be less than 60% of the total income of enterprises in the same period; For another example, in the enterprise innovation ability evaluation in the Guidelines for the Identification and Management of High-tech Enterprises, the enterprise growth evaluation includes the evaluation of net asset growth and sales revenue growth. So, as non-financial professionals, how can we accurately find these indicators for correct accounting?

In the declaration of high-tech enterprises, the content of financial indicators mainly includes: growth information, research and development expenses special audit report, high-tech income special audit report, enterprise annual accounting report, enterprise income tax return. The following is a combination of financial statements to understand:

I. Description of growth: including "net assets" and "sales income" two data.

By "net worth," I mean the assets I actually own. Then in the "balance sheet" is the "total assets" minus the "total liabilities", that is, the "total owner's equity" data of the "balance sheet".

Note: The value of the above indicators should be based on the end of the accounting statement of the enterprise verified by a qualified intermediary.

"Sales revenue" is better understood as income from the sale of a product or service. This indicator is listed in the "Business Income" column of the "Annual Corporate Income Tax Return" in the A100000.

2. Special audit report on R&D expenses: including two financial indicators of "sales revenue" and "R&D expenses".

"Sales revenue" indicators have been understood, no more details;

"Research and development expenses" are the expenses incurred in conducting research and development activities. This indicator can be more intuitively seen in the "Annual enterprise income tax Return" A104000 "Period expenses Schedule" item 19 of the expenditure of "research expenses".

Third, the special audit report of high-tech income: contains three financial indicators of "total income", "total income" and "non-taxable income".

"Gross income" here means "gross income" less "untaxed income."

"Total revenue" literally means the sum of all income, which in financial statements refers to the sum of "operating income" and "non-operating income" in Table A101010 of the "Annual corporate Income Tax Return".

"Non-taxable income", this indicator is in the "annual corporate income Tax Return" table A107010 "Exemption, deduction of income and additional deduction preferential schedule", we can directly look at the first line of the amount when extracting this data.

The most core content of this report is the "balance sheet", "income statement" and "cash flow statement" mentioned earlier. The most used indicators such as "total assets", "non-operating income" and "main business income" have been understood above, and will not be described more here.

5, "Enterprise income tax annual tax return" is what we say before May 31 of each year, the enterprise to do the "final settlement" when filled in the report.

"Final settlement and payment" means that within the prescribed period after the end of the tax year, the taxpayer shall, in accordance with the tax laws, regulations, rules and other relevant provisions of enterprise income tax, calculate the annual taxable income and income tax payable, determine the amount of tax payable or refunded for the year according to the amount of income tax paid in advance on a monthly or quarterly basis, and fill in the annual enterprise income tax return. The act of filing annual enterprise income tax returns with the competent tax authorities, providing relevant materials required by the tax authorities, and settling annual enterprise income tax payments.

It is necessary to pay special attention to the "annual corporate income tax return" and the annual audit report of the "income statement" and "balance sheet" of the "operating income" and other indicators to be consistent, inconsistent to explain the reasons.

Enterprise personnel what do not understand can consult customer service online, or call 0755-27753399.