What is R&D expenses plus deduction:
Shen Zhong Consulting will sort out what R&D expenses are plus deduction for you: Generally speaking, R&D expenses incurred in developing new technologies, new products and new processes can be deducted by 150% before tax. That is, you have incurred the expenses of 10 yuan, but you can calculate the enterprise income tax by deducting 15 yuan. The actual benefits it can bring to enterprises can be said to be relatively large. The greater the profits of enterprises, the more taxes they pay accordingly, and many large enterprises they know will ask us to deduct R&D fees.
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I. Benefits of R&D expenses plus deduction:
1. If the intangible assets are not formed when they are included in the current profit and loss, 50% of the international amount will be deducted.
2. If intangible assets are formed, they shall be amortized before tax at 150% of the cost of intangible assets.
3. If the formed intangible assets are replaced by other new technologies or exceed the legal protection period and lose their use value or transfer value, 65,438+0.50% of the unamortized balance will be deducted before tax.
Software independently developed by software enterprises can be accounted for according to intangible assets if they meet the conditions for confirmation of intangible assets.
2. What are the conditions for applying for R&D expenses plus deduction?
After understanding the benefits of R&D expenses plus deduction, let's go back to a key point. What are the conditions for enterprises to do R&D expenses plus deduction? 1. Create an R&D ledger with fixed R&D expenses. 2. Calculation of R&D expenses of high-tech enterprises: income below 5 million × 6% 5 million 2 billion× 5% 2 billion× 3%.
3. Calculation of additional deduction: R&D expenses are 5 million× 50 %× 25% or 15% = tax saving (high-tech×15% instead of high-tech× 25%).
4. The tax needs to be collected through the examination of Class A, and the approved tax cannot be reported.
If it is a very heavy workload for an enterprise to add and subtract R&D expenses from its own finance, it is important that it may not pass, and the enterprise hopes to have a good result. There are many auxiliary accounts, expenses, reimbursement and apportionment involved in the increase and decrease of R&D expenses. Under normal circumstances, it is not recommended for enterprises to increase or decrease R&D expenses by themselves. Shenzhong Consulting Company has rich experience in the increase and deduction of R&D expenses.