How to calculate costs and expenses of listed companies high tech enterprises and software develop

1. The intermediate expenses of the company's software development are generally included in the "management expenses - R&D expenses".

Software development enterprises belong to high-tech enterprises, and the qualification certification depends on the proportion of the company's R&D expenses, and the labor costs are included in the R&D expenses.

2. This project requires high-tech content. If it is a high-tech project, it can be filed with the tax bureau, deducted before tax, and an additional 50% of the income tax will be deducted.

3. Give examples:

If the tax bureau determines that the research and development fee is 1 million yuan, it can be deducted before tax. You can also add an additional 500,000 pre-tax deduction.

Deductions are adjusted at the time of income tax liquidation.

4. About technology development fees.

For domestic and foreign-funded enterprises, scientific research institutions, colleges and universities (hereinafter referred to as enterprises) with sound financial accounting systems and tax audits, the technology development expenses incurred in the research and development of new products, new technologies and new processes shall be deducted before tax according to the regulations.

The following technology development expenses actually incurred by the above-mentioned enterprises in a tax year, including new product design costs, process specification formulation costs, equipment adjustment costs, trial production costs of raw materials and semi-finished products, technical library fees, intermediate experimental expenses not included in the national plan, salaries of personnel of research institutions, depreciation of instruments and equipment used for research and development, expenses for entrusting other units and individuals to conduct scientific research and trial production, and other expenses directly related to the trial production of new products and technical research shall be implemented at 100% in accordance with the regulations On the basis of deduction, it is allowed to deduct 50% of the actual amount incurred in the current year before enterprise income tax.

5. Cost accounting of software enterprises The cost of software enterprises is divided into five parts: hardware cost, software cost, use and maintenance cost, training cost and preparation cost.

It is still very good, the most common feature of this industry is high salary, good treatment, certain irreplaceability, and high demand.

Software development business costs, what are the expenses.

Making a mobile app software generally requires the following process: sorting out the requirements - design process - designing a prototype (a simple user interface, just including some fields, without typesetting and beautification) - designing the UI (user interface) - writing ** - testing - putting it on the shelf.

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Enterprise costs, as I understand them, include labor costs, management costs, operating costs, and so on.

Design, programming, manpower, debugging, after-sales, etc.

Before the development project is produced into a product, you can set a work order under the production cost (or R&D cost) account, or the name of the R&D project to be used to attribute the project.

You can set multiple sub-items under Cost, such as: raw material cost, salary, welfare fee, management fee, and others.

Included in management expenses: office expenses, travel expenses, business entertainment expenses, water and electricity expenses, wages, welfare expenses, provident fund, other salary expenses, ** expenses, testing product expenses, etc.

You can use it analytically. Anyway, in the R&D stage, it is to integrate the cost.

According to Article 1 of the Ministry of Finance's Several Opinions on Strengthening the Financial Management of R&D Expenses by Enterprises (Cai Qi 2007 No. 194), R&D expenses of enterprises (i.e., the original "technology development expenses") refer to the expenses incurred by enterprises in the research and development process of products, technologies, materials, processes and standards, including: (1) Costs of materials, fuel and power directly consumed by R&D activities. (2) Labor expenses such as salaries, bonuses, allowances, subsidies, social insurance premiums, housing provident funds, etc., as well as labor costs of external R&D personnel.

3) Depreciation or lease costs of fixed assets such as instruments, equipment, and houses used for R&D activities, as well as the operation, maintenance, and repair costs of related fixed assets. (4) Amortization expenses of intangible assets such as software, patent rights, and non-patented technologies used for R&D activities. (5) The development and manufacturing costs of molds and process equipment for intermediate tests and product trial production, equipment adjustment and inspection fees, the purchase costs of samples, prototypes and general testing methods, and the inspection fees of trial products.

6) Demonstration, review, acceptance, evaluation of R&D results, as well as application fees, registration fees, and fees for intellectual property rights. (7) Fees paid for entrusting or cooperating with other units or individuals to conduct research and development through outsourcing, cooperative research and development, etc. (8) Other expenses directly related to R&D activities, including technical library fees, data translation fees, conference fees, travel expenses, office expenses, foreign affairs expenses, R&D personnel training fees, training fees, expert consultation fees, high-tech R&D insurance costs, etc.

According to the above provisions, the R&D expenses incurred in the research process of the enterprise do not need to deduct the income generated by the sales of R&D samples in the R&D process. If the cost corresponding to the sample falls within the scope of the above provisions, it can be directly used as R&D expenditure. Accounting for Business Enterprises No. 6 - Intangible Assets (2006) stipulates that an enterprise's R&D expenditure should be divided into research stage expenditure and development stage expenditure.

The expenses of the research phase are directly included in the profit or loss for the current period; The expenditure in the development stage should be capitalized if it meets the conditions, otherwise it should be expensed. The income from the sale of samples belongs to the income obtained from the sale of goods. The accounting treatment is as follows:

1) Receiving materials, etc. Borrow: R&D expenditure Credit: raw materials, etc.

2) Sales of R&D samples Borrow: bank deposits Accounts receivable, etc. Credit: main business income Tax payable - VAT payable (output tax).

It should be noted that there is no carry-over cost for samples sold by enterprises. (3) Capitalize or expense R&D expenditures according to the specific situation Loan: Intangible assets (management expenses) Credit:

R&D expenditures.

If the R&D expenses are in line with the capitalization adjustment, they are treated as intangible assets.

Borrow: Intangible assets.

Credit: cash on hand.

Bank deposits. Accounts payable.

Employee compensation payable.

If it does not meet the conditions for capitalization, it will be treated as a profit or loss for the current period.

Borrow: Management Expenses - R&D Expenses.

Credit: cash on hand.

Bank deposits. Accounts payable.

Employee compensation payable.

The income from R&D projects constitutes the deemed sale of goods.

Borrow: cash on hand.

Bank deposits. Accounts receivable. Credit: main business income.

Tax Payable – VAT payable (output tax).

If the R&D expenses are in line with the capitalization adjustment, they are treated as intangible assets.

Borrow: Intangible assets.

Credit: cash in hand bank deposits accounts payable Employee remuneration payable if it does not meet the conditions for capitalization, it is regarded as profit or loss for the current period.

Borrow: Management Expenses - R&D Expenses.

Credit: cash in hand Bank deposits Accounts payable Income from R&D projects for employee compensation payable, constituting deemed sales of goods.

Borrow: cash in hand, bank deposits, accounts receivable credit: income from main business.

Tax Payable – VAT payable (output tax).