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The case says tax: the proportion is not up to the standard, and a number of high-tech enterprises h
2022-11-01 10:46:45
If the proportion is not up to the standard, high-tech enterprises will be disqualified and will need to pay taxes from 2020,
Alipay can't be special
Recently, the Shanghai High tech Enterprise Recognition Steering Group released the first batch of notices on the revocation of high-tech enterprise qualification in 2022 in Shanghai. Alipay (China) Network Technology Co., Ltd. was revoked as a high-tech enterprise due to the substandard proportion of R&D expenses. Another 13 enterprises were disqualified as high-tech enterprises because the proportion of high-tech income or the proportion of R&D expenses was not up to the standard.
How much of the high-tech income and R&D expenses of high-tech enterprise qualification should account for before reaching the standard?
According to GKFH [2016] No. 32 Administrative Measures for the Recognition of High tech Enterprises, the income from high-tech products (services) in the past year accounted for no less than 60% of the total income of the enterprise in the same period; The proportion of R&D expenses varies according to the income, specifically:
The proportion of total research and development expenses in the total sales revenue of the same period in the past three accounting years (calculated according to the actual operating time if the actual operating period is less than three years, the same below) meets the following requirements:
1. For enterprises with sales revenue less than 50 million yuan (inclusive) in the latest year, the proportion shall not be less than 5%;
2. Enterprises with sales revenue of 50 million yuan to 200 million yuan (inclusive) in the latest year, the proportion shall not be less than 4%;
3. The proportion of enterprises with sales revenue of more than 200 million yuan in the latest year shall not be less than 3%.
Among them, the total R&D expenses incurred by enterprises in China account for no less than 60% of the total R&D expenses;
Risk reminder
High tech enterprises
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