The so-called deduction is to add a certain proportion to the actual amount as a tax preferential measure to calculate the taxable income of enterprise income tax. In fact, this is a preferential tax policy and financial support adopted by the state to encourage enterprises to engage in a certain scientific and technological R&D activity. How to deduct points for high-tech enterprises?
(1) The research and development expenses are deducted before tax according to 75% of the actual amount:
If the R&D expenses actually incurred in the R&D activities of high-tech enterprises do not form intangible assets and are included in the current profits and losses, 75% of the actual amount will be deducted before tax on the basis of the actual deduction according to the specified amount; Intangible assets are amortized before tax according to 175% of the cost of intangible assets.
(two) whether the expenditure formed by government subsidies can be deducted.
If government subsidies are regarded as taxes, the research and development expenses for research and development can be deducted before tax, and additional deductions can be made; The amortization amount of intangible assets can be deducted before tax or added; If the government subsidies received are treated as non-taxable income, the research and development expenses used for research and development shall not be deducted before tax, nor shall they be deducted additionally; The amortization amount of intangible assets formed shall not be deducted before tax, nor shall it be deducted additionally.
(3) How to add or subtract the entrusted R&D expenses?
The expenses incurred by the enterprise in entrusting external institutions or individuals to carry out R&D activities (the expenses actually paid by the entrusting party to the entrusted party) shall be included in the R&D expenses of the entrusting party according to 80% of the actual expenses, and deducted. The actual amount of commissioned external research and development expenses shall be determined in accordance with the principle of independent transaction.
If there is a relationship between the entrusting party and the entrusted party, the entrusted party shall provide the entrusting party with the expense details of the R&D project. Whether the entrusting party enjoys the pre-tax deduction policy of R&D expenses or not, the entrusting party shall not make additional deduction.