Applicable industries
Except tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment, other enterprises can enjoy it.
Applicable activities
A systematic activity with clear objectives that enterprises continue to carry out in order to acquire new scientific and technological knowledge, creatively apply new scientific and technological knowledge, or substantially improve technology, products (services) and processes.
Pre-tax deduction policy is not applicable to the following activities:
1. Regular upgrade of enterprise products (services).
2. Direct application of scientific research achievements, such as direct adoption of open new technologies, materials, devices, products, services or knowledge.
3. Technical support activities provided by enterprises for customers after commercialization.
4. Repeated or simple changes to existing products, services, technologies, materials or technological processes.
5. Market research, efficiency survey or management research.
6 as an industrial (service) process or routine quality control, test analysis and maintenance.
7. Research in social sciences, arts or humanities.
Policy basis
Notice of the Ministry of Finance _ State Taxation Administration of The People's Republic of China _ Ministry of Science and Technology on Improving the Pre-tax Deduction Policy for Research and Development Expenses (No.15[ Finance and Taxation ]+0 19)
Two, except for the production enterprise R&D expenses by 75% plus deduction.
Applicable theme
Enterprises outside the manufacturing industry and not belonging to tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment.
Preferential content
If the actual R&D expenses incurred by an enterprise in R&D activities are not included in the current profits and losses, they shall be deducted before 65438+February 3 1 in 2023, and then deducted before tax according to 75% of the actual amount; If intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets in the above period.
Policy basis
1. Notice of the Ministry of Finance _ State Taxation Administration of The People's Republic of China _ Ministry of Science and Technology on Increasing the Pre-tax Deduction Ratio of Research and Development Expenses (Caishui [2018] No.99)
2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on extending the implementation period of some preferential tax policies (202 1 No.6)
Three, the manufacturing enterprise R&D expenses plus deduction ratio increased to 100%.
Applicable theme
manufacturing firm
Preferential content
If the R&D expenses actually incurred by the manufacturing enterprise in R&D activities are not included in the current profits and losses, they shall be deducted according to the regulations, and then deducted before tax according to 1 10% of the actual amount; Where intangible assets are formed, they shall be amortized before tax from 202 1 1 according to 200% of the cost of intangible assets.
Policy basis
1. Notice of the Ministry of Finance _ State Taxation Administration of The People's Republic of China _ Ministry of Science and Technology on Improving the Pre-tax Deduction Policy for Research and Development Expenses (Caishui [2065 438+05] 165 438+09)
2. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology on Relevant Policy Issues Concerning Pre-tax Addition and Deduction of Overseas R&D Expenses Entrusted by Enterprises (Caishui [2018] No.64)
3. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Improving the Pre-tax Deduction Policy for R&D Expenses (13,2021)
Four, whether multi-industry enterprises belong to manufacturing enterprises.
Applicable theme
Enterprises with both manufacturing income and other business income.
standard
A manufacturing enterprise refers to an enterprise whose main business is manufacturing and enjoys preferential treatment, and whose main business income accounts for more than 50% of the total income in that year. If the manufacturing income accounts for less than 50% of the total income, it is other enterprises.
Total income is implemented in accordance with Article 6 of the Enterprise Income Tax Law, which specifically refers to the income obtained by an enterprise from various sources in monetary and non-monetary forms, including sales of goods, provision of labor services, transfer of property, dividends and other equity investment income, interest income, rental income, royalties income, donations and other income.
Policy basis
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Improving the Pre-tax Deduction Policy for R&D Expenses (13,2021)
5. 10 declare in advance can enjoy the R&D expenses in the first three quarters plus early deduction.
Applicable theme
Enterprises in other industries except tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment.
Preferential content
In 20021year, when the enterprise income tax is paid in the third quarter (quarterly prepayment) or September (monthly prepayment) of declare in advance in June, 5438+00, the enterprise can choose to enjoy the preferential policy of R&D expenses plus deduction in the first three quarters.
Take the treatment method of "real occurrence, self-judgment, declaration and enjoyment, and relevant materials are kept for future reference". Eligible enterprises should calculate the additional deduction according to the actual R&D expenses, fill in the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class A) to enjoy tax benefits, and fill in the List of Additional Deductions for R&D Expenses (A 1070 108) according to the R&D expenses enjoying additional deductions.
Enterprises can also choose to pay in advance in June of 5438+00, instead of enjoying the preferential deduction of R&D expenses in the first three quarters, and enjoy it when the enterprise income tax 202 1 is settled in the next year.
Policy basis
1. Announcement of State Taxation Administration of The People's Republic of China on Issuing the Revised Measures for Handling Preferential Policies for Enterprise Income Tax (No.2018)
2. Announcement of State Taxation Administration of The People's Republic of China on Further Implementing the R&D Expense Plus Deduction Policy (No.28, 202 1)
Adding intransitive verbs to optimize and simplify the auxiliary account style of R&D expenditure.
Applicable theme
Enterprises in other industries except tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment.
Policy content
When setting up auxiliary accounts according to R&D projects, enterprises can choose to use R&D expenditure auxiliary account style 20 15 or R&D expenditure auxiliary account style 202 1, or design their own R&D expenditure auxiliary account style with reference to the above styles.
The auxiliary account style of R&D expenditure designed by the enterprise itself should include the data items listed in the auxiliary account style of R&D expenditure in version 202 1, with consistent logical relationship, and can accurately collect the R&D expenses that are allowed to be added and deducted.
In order to facilitate small and medium-sized enterprises to enjoy preferential policies in compliance, the 202 1 version of the R&D expenditure auxiliary account has reduced the difficulty of filling in and is available for all enterprises to choose from.
Policy basis
1. Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Pre-tax Deduction Policy for R&D Expenses of Enterprises (No.97 of 20 15)
2. Announcement of State Taxation Administration of The People's Republic of China on Further Implementing the R&D Expense Plus Deduction Policy (No.28, 202 1)
Seven, adjust and optimize the calculation method of "other related expenses" limit
Applicable theme
Enterprises in other industries except tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment.
Preferential content
If an enterprise conducts multiple R&D activities at the same time in a tax year, it shall separately calculate the "other related expenses" limit for each R&D project, instead of uniformly calculating the "other related expenses" limit for all R&D projects.
The enterprise shall calculate the limit of "other related expenses" according to the following formula, in which the expenses incurred by capitalized projects are uniformly included in the calculation of intangible assets in the year when they are formed:
Other related expenses limit of all R&D projects = sum of five expenses of all R&D projects such as personnel and labor ×10%/(1-10%)
Five expenses, such as personnel services, include personnel services, direct investment, depreciation, amortization of intangible assets and new product design, formulation of new process specifications, clinical trial of new drug development and field trial of exploration and development technology.
When the actual amount of "other related expenses" is lower than the limit, the pre-tax deduction shall be calculated according to the actual amount; When the actual amount of "other related expenses" is greater than the limit, the pre-tax deduction shall be calculated according to the limit. Simplifies the calculation method, allows multiple adjustments of "other related expenses", and generally increases the deductible amount.