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    6 GEM Companies Collectively Deny The Challenge Of Pseudo High Technology.

    2012/4/8 7:40:00 11

    Pseudo Hi TechSubsidiaryR & D Fee

    As of April 6th, Su Jiao Ke, San Ju environmental protection, Anke biology, Fu'an pharmaceutical, Hua Ren pharmaceutical and song song shares all agreed. High and new technology accreditation conditions


    The gem has always been the place where high-tech companies gather. However, 27 of the 149 high-tech companies have been challenged by the "pseudo high tech". The main doubt is that the proportion of total R & D expenses to total business revenue is not up to standard, and the proportion of R & D personnel in the total number of employees in the enterprise does not meet the requirements.


    In response to the reports of "pseudo high tech enterprises gathered in the gem", after Fu'an pharmaceutical and other companies responded to the query, Su Jiao Ke, Hua Ren pharmaceutical and Anke bio issued a clarification announcement today, all of which said they met the requirements of high-tech enterprises.


    Faced with the "false high tech" evidence of numbers in the report, how did these companies be justified? The newspaper reporters carefully combed out three major defensive signs: they were not commissioned or commissioned to make R & D expenses, the number of subsidiaries added to the company resulted in differences in counting, and the R & D fees were collected and set up in accounting subjects.


       Reason 1:


    No commissioned or commissioned R & D expenses.


    The total amount of R & D expenses is not up to the standard of total business revenue, which is the common failing of 13 companies in 27 companies. Under the circumstances of excluding or entrusting the external research and development expenses, the index of Su Jiao and trimer environmental protection is not qualified.


    Su Jiao Ke believes that the entrusted research and development business is an important part of the company's complete R & D system, and gives the reason why the company will be entrusted to research expenditure in the R & D expenses. It is said that the definition of R & D expenses in the new hi-tech enterprise accreditation management method is: the enterprise has continued research and development activities in order to acquire new knowledge of science and Technology (excluding humanities and Social Sciences), creatively use new knowledge of science and technology, or substantially improve technology and products (services).


    According to the stipulation of the entrusted R & D business contract, the trustee research and development business mentioned in the bulletin of Su Jiao Ji intellectual property right It belongs to both parties. The company said the entrusted research and development projects have a positive effect on the technological progress of the company and related industries in the region.


    Trimer Environmental Protection said that according to the relevant regulations, the amount of entrusted external research and development input can be charged to the total amount of R & D expenses in accordance with 80% of the amount of commissioned external research and development expenses. The total amount of R & D expenditure disclosed in the 2010 annual report does not include the amount of entrusted external R & D investment. If taken into account, the total R & D expenditure will increase to 4.11%, 3.56% and 2.55% in 2008, and the total R & D amount in the three years will account for 3.30% of total operating revenue in 2008.


       Reason two:


    Counting differences caused by affiliates


       According to the statistics, the reasons given by Anke and Fu'an pharmaceutical companies are very similar. They all indicate that the parent companies and subsidiaries can declare national high-tech enterprises according to the regulations. Apart from the data of subsidiaries, the corresponding indicators leaped to meet the high and new standards.


    According to the report, according to annke bio 2010 annual report, as of December 31, 2010, the company's total number of employees is 783, of which only 52 R & D personnel, accounting for 6.6% of the total staff, does not meet the requirements of high-tech enterprises R & D personnel accounting for more than 10%.


    According to the company, in November 2008, the parent company Anke passed the national high and new technology enterprise certification and passed the review in October 2011. The total number of employees disclosed in the 2010 annual report includes three subsidiary companies, namely Anke Yu Liangqing Pharmaceutical Co., Ltd., Anhui Anke Heng Yi Pharmaceutical Co., Ltd. and Zhejiang Fu Wei Pharmaceutical Co., Ltd. In December 31, 2010, the total number of incumbency employees of the parent company was 387, the R & D staff was 44, and the R & D staff accounted for 11.37% of the total number of employees. Therefore, there is no "pseudo high tech" situation.


    The Fu'an pharmaceutical company disclosed the total operating income from 2007 to 2009 in the prospectus, amounting to 616 million 426 thousand yuan. R & D input The total amount is 13 million 804 thousand yuan, and R & D investment accounts for 2.24% of total business revenue, which is lower than 3%. In the report of the special audit report of high and new technology enterprises, the total R & D investment accounted for 3.90% of the total revenue.


    The company said that the total operating income disclosed in the prospectus is the consolidated statement data, while the main body of the declaration is the parent company. The total amount of the operating income is the parent company's data rather than the consolidated statement data, so there are differences in the statistical caliber.


       Reason three:


    Collection of R & D fees set up accounting subjects


    In addition to trusting or delegated fees for research and development, R & D expenses Specifically, which accounting subjects have also become a shield for the company.


    The annual R & D investment of Hua Ren pharmaceutical company in 2008 and 2009 was 1.67% and 1.76% respectively, far from 3% of sales revenue. The company said that the main reason for the failure of the data was the first year that it was implemented by high-tech enterprises in 2008. The state promulgated the corresponding measures for the management of high and new technology enterprises, but the relevant supporting rules were not issued at the same time.


    The company said that according to the accounting practice, the R & D personnel salaries and the input of research and development commissioned by the external scientific research institutions should be collected to the management cost R & D fee subject, and the total cost of material and labor, fuel cost and the depreciation of the pilot line in the pilot and pilot tests should be integrated into the production cost. The R & D investment disclosed in the annual report does not include the amount of R & D input to the production cost, so the statistics are incomplete.


    A similar explanation is the Qing song stock. The company only charges the cost of R & D expenditures which are not available for sale, which is included in the management cost - R & D expenses; and the products that meet the quality standards in the research and development process can be used to sell and generate revenue. In order to match the sales revenue of the products, the R & D expenditure of the products is recognized as the production cost rather than the R & D cost.


    Because of this reason, it has disclosed the difference between the R & D expenses in 2008-2010 and the research and development expenses of the high-tech enterprises in the prospectus and annual report, which are 3 million 185 thousand and 300 yuan, 4 million 8 thousand yuan and 444 thousand and 600 yuan respectively.

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