What is the proportion of direct investment in the total R D expenditure?

Direct investment in manufacturing generally does not exceed 70% of total R&D expenditures, and others generally do not exceed 60%.

R&D expenses refer to the expenses paid for research and development of a project. The regulation of R&D expenses in China's relevant systems exists in two aspects: Accounting Standards for Business Enterprises No. 6 - Intangible Assets and the Enterprise Income Tax Law of the People's Republic of China.

Extended information: China's accounting standards divide the treatment of R&D expenses into two parts: first, the expenses incurred in the research stage and the R&D expenditure in the research stage and the R&D expenditure in the development stage cannot be distinguished; The second is the expenditure in the development stage of the enterprise's internal R&D project, which can prove that the expenditure that meets the conditions of intangible assets is capitalized and amortized in installments.

As mentioned above, the "Enterprise Income Tax Law of the People's Republic of China" treats R&D expenses in two separate situations: "If the R&D expenses incurred by an enterprise for the development of new technologies, new products and new processes are not included in the current profit or loss as intangible assets, 50% of the R&D expenses shall be deducted according to the actual deduction in accordance with the regulations; If an intangible asset is formed, it shall be amortized at 150% of the cost of the intangible asset".

It can be seen that in terms of the treatment of research expenses, the accounting treatment of China's practical circles is also inconsistent with the provisions on tax deduction.

IAS 9 Research and Development Expenses, developed by the International Accounting Standards Board, provides that "the amount of the cost of research and development activities shall be recorded as an expense for the period in which it was incurred, except to the extent that section 17 of the development costs is deferred". Section 17 provides that "the development cost of a project may be deferred to a future period if it meets the following criteria:

1.The product or process is clearly stated, and the costs attributable to the product or process can be identified separately.

2.The technical feasibility of the product or process method has been demonstrated.

3.The management of the enterprise has expressed its intention to produce, to market ** or to use the process method of the product.

4.There is a clear indication of the future market for a product or process method, or it can be used internally rather than sold, and its utility for the enterprise can be demonstrated. 5.

There are sufficient resources, as well as the completion of the engineering project and the market ** product or process method". It can be seen that the treatment of R&D expenses in the International Accounting Standards Committee's IAS No. 9 - Research and Development Expenses is basically the same as that of R&D expenses in China's accounting standards, but it is different from China's tax law.

There is no such regulation, or such a specific proportion of data, different industries, different enterprises, this proportion is completely impossible to compare with each other.

If you have to ask, then I can only say a high-tech enterprise.

Recognize the required R&D expenses.

Percentage: Sales revenue.

for enterprises below 50 million yuan, the proportion is set at 6%;

Enterprises with sales revenue of 50 million to 200 million yuan, the proportion is set at 4%;

For enterprises with sales revenue of more than 200 million yuan, the proportion is set at 3%.

Direct investment in manufacturing generally does not exceed 70% of total R&D expenditures, and others generally do not exceed 60%.

First, the front. R&D expenses of high-tech enterprises.

The proportion is: 1. Sales revenue in the latest year.

For enterprises with less than RMB 50 million, the proportion shall not be less than 5%;

2. Enterprises with sales revenue of 50 million yuan to 200 million yuan in the latest year, the proportion is not 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%.

2. Analyze the details.

The total R&D expenditure of the enterprise in China shall not be less than 60% of the total R&D expenditure. The proportion of R&D expenses of enterprises is the proportion of enterprises in the past three fiscal years.

The ratio of the total R&D expenses to the total sales revenue in the same period, which is calculated as the ratio of the total amount in the past three years, if there is one of the years that does not meet the standard and the total amount ratio meets the standard, it is also in line with the requirements. The sum of the expenses incurred by other institutions or individuals for R&D activities on limb retardation do not include the expenses incurred in the R&D activities entrusted to overseas institutions or individuals.

3. R&D expenses and additional deductions for high-tech enterprises.

Differences in the collection of pre-tax R&D expenses.

1. Personnel and labor costs. The R&D expenses declared by the high-tech are concentrated in the scientific and technological personnel of the enterprise, and the cumulative actual working time is required to be more than 183 days, which does not include employee welfare expenses.

Supplementary pension and supplementary medical insurance.

The additional deduction refers to the person who is directly engaged in R&D activities. Expenses include employee benefits, supplementary pension and supplementary medical care;

2. Part of R&D activities. High-tech includes some R&D activities, which refer to the technical support activities provided by enterprises to customers after commercialization. The additional deduction does not include;

3. Operating lease expenses, including fixed asset leasing fees for R&D and R&D can be collected, such as factory buildings. Additional deductions are also included. However, only instruments used for research and development are allowed, and equipment rental includes rental costs.

1. R&D investment.

Ratio is a data-based benefit analysis method for R&D activities using input-output analysis method. R&D investment ratio, in the short term, can be regarded as the proportion of R&D investment cost to current output, which is used to measure the R&D cost to operating costs in the current period.

the effect of specific gravity; In the long run, the R&D investment ratio can be regarded as the cost incurred in the research and development process of the new product accounting for all the sales revenue of the product in the life cycle category.

The proportion is used to measure the operational performance of the product.

R&D investment ratio in the current period = R&D cost output value * 100% in the current month

Long-term R&D investment ratio = R&D cost Total product sales revenue * 100%.

2. When identifying high-tech enterprises, the proportion of R&D expenditure is calculated according to the proportion of the total R&D expenses incurred in three years and the total sales revenue in three years. The specific regulations are as follows:

Administrative Measures for the Identification of High-tech Enterprises.

Article 11 stipulates that the enterprise has been in the past three fiscal years.

If the actual operation period is less than three years, the proportion of the total R&D expenses to the total sales revenue in the same period shall meet the following requirements:

1) Enterprises with sales revenue of 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 the territory of China shall not be less than 60% of the total R&D expenses.

Extended Materials. Recognized high-tech enterprises in addition to R&D expenses.

In addition to the standard, the following conditions need to be met at the same time: roll with attitude.

Article 11 of the Administrative Measures for the Recognition of High-tech Enterprises stipulates that the following conditions must be met at the same time for the recognition of high-tech enterprises:

1. The enterprise must be registered and established for more than one year when applying for recognition.

2. Through independent research and development, transfer, donation, mergers and acquisitions, etc., the enterprise obtains the ownership of the intellectual property rights that play a core supporting role in the technology of its main products (services).

3. The technology that plays a core supporting role in the main products (services) of the enterprise belongs to the scope of the high-tech fields specified in the "National Key Support for High-tech Fields".

4. The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities in the total number of employees of the enterprise in the current year shall not be less than 10%.

5. The proportion of high-tech products (services) revenue in the past year to the total income of the enterprise in the same period shall not be less than 60%.

6. The evaluation of enterprise innovation ability should meet the corresponding requirements.

7. There has been no major safety or major quality accident within one year before the enterprise applies for identification.

or serious environmental violations.

R&D expenses are 10,000 yuan, sales revenue is 10,000 yuan, and R&D expenses account for a few percent of sales revenue, take 4 decimal places ==

R&D expenses as a percentage of sales revenue.

Summary. Hello dear <>

We are glad to answer for you, the difference between R&D investment and R&D expenses is as follows: R&D investment R&D investment refers to the investment of a scientific research project in the research stage and development stage. Including equipment costs (including equipment purchase costs, equipment trial production costs, equipment leasing fees, and existing equipment upgrade and transformation costs), material costs, etc.

R&D expenses refer to expensed R&D expenditures. This includes expenditures in the research phase and expenditures in the development phase that cannot meet the capitalization.

What is the difference between R&D investment and R&D expenses.

Hello dear <>

We are glad to answer for you, the difference between R&D investment and R&D expenses is as follows: R&D investment R&D investment refers to the investment of a scientific research project in the research stage and development stage. Including equipment costs (including equipment purchase costs, equipment trial production costs, equipment leasing fees, and existing equipment upgrade and transformation costs), town construction, material costs, etc.

R&D expenses refer to expensed R&D expenditures. Including the research stage of the support of the brigade and the development stage of the development stage that cannot meet the capitalization of the vacancy.

The scope of R&D investment includes the following aspects: 1. The wages and salaries of personnel directly engaged in R&D activities, as well as the expenses of external R&D personnel, 2. The cost of materials, fuel and power directly consumed by R&D activities, and 3. The depreciation of appliances and equipment used for R&D activities. 4. Amortization expenses of software, patent rights, and non-patented technologies used for R&D activities. 5. Other related expenses, etc.

R&D expenses include:1The cost 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 expenses of fixed assets such as instruments, equipment, and houses used for R&D activities, as well as operation, maintenance, and repair expenses of related fixed assets. 4.Amortization expense of intangible assets such as software, patent rights, and non-patented technologies used for R&D activities.

5.For intermediate testing and product trial production of molds, process equipment development and manufacturing costs, equipment adjustment and inspection costs, samples, prototypes and general testing means purchase costs, trial product inspection costs, etc. 6.

The demonstration, review, acceptance, and evaluation of R&D results, as well as the application fee, registration fee, and ** fee of intellectual property rights. 7.Fees paid for entrusting or cooperating with other units or individuals to conduct R&D through outsourcing, cooperative R&D, 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 expenses, training fees, expert consultation fees, high-tech R&D insurance costs, etc.

The proportion of R&D expenses to sales revenue is as follows:

This ratio is generally called the R&D ratio, which is one of the criteria for the identification of high-tech enterprises. According to the regulations, high-tech enterprises stipulate that the total R&D expenses incurred in China shall not be less than 60% of the total R&D expenses, and there are also different income stages.

When money is spent, it should be counted as an expense or the cost should be capitalized. A company's expenses can have a significant impact on its profitability and balance sheet. If the company's expenses are growing, expense can lead to greater R&D expenses.

Expenditures are treated as operating costs and not being dispensed with is a capital investment.

Characteristics of R&D expenses:

R&D expenses not only affect the financial data of enterprises, but also can see the real R&D capabilities of enterprises from the proportion of R&D expenses. The more sales revenue in the declaration of high-tech enterprises, the higher the R&D expenses, which means that the company invests more in R&D and the higher the gold content of the products.

The proportion of R&D expenses incurred in China shows that enterprises mainly conduct independent R&D in China to create their own core competitiveness, and at the same time, they also stand out in the declaration of high-tech enterprises.

Hello, I am glad to be able to answer the question for you of the total R&D expenses of the enterprise in the past three fiscal years (the actual operating period is less than three years according to the actual operating time, the same below) The proportion of the total research and development expenses in the same period meets the following requirements: 1. The proportion of enterprises with sales revenue of less than 50 million yuan (inclusive) in the latest year is not less than 5; 2. Enterprises with sales revenue of 50 million yuan to 200 million yuan (inclusive) in the latest year, the proportion is not less than 4; 3. Enterprises with sales revenue of more than 200 million yuan in the latest year shall have a proportion of not less than 3 Qibi. Among them, the total R&D expenses incurred by enterprises in China account for a large proportion of the total R&D expenses60.