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%). If 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.
Second, analyze the details
Increase the specific scope of deducting R&D expenses and personnel labor expenses. Direct input cost. Depreciation expense. Amortization of intangible assets. New product design fee, new process specification formulation fee, clinical trial fee for new drug development, and field trial fee for exploration and development technology. Other related expenses. Other related expenses refer to other expenses directly related to R&D activities, such as technical books and materials fees, materials translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fees, application fees, registration fees, agency fees, travel expenses, conference fees, employee welfare fees, intellectual property supplementary pension insurance fees, supplementary medical insurance fees, etc.
Third, how to enter the accounting of value-added tax deduction
Taxes payable-VAT payable-deductible input tax, loans, fixed assets, raw materials, etc. Taxes payable-VAT payable-amount of additional income to be deducted. Loan, bank deposit. Non-deductible input tax transfer, borrowing, production costs, sales expenses, etc. Loans, taxes payable-VAT payable-transferred input tax, taxes payable-VAT to be deducted.