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.
Second, analyze the details
Enterprises can choose to enjoy the preferential policies of adding and deducting R&D expenses in the first three quarters, and adopt the methods of self-determination, declaration and enjoyment, and keeping relevant information for future reference when filing the enterprise income tax in advance in the third quarter on 2002 10. The simplified version of R&D expenditure auxiliary account and the abbreviation of summary table of R&D expenditure auxiliary account, and the 202 1 version of R&D expenditure auxiliary account style are added. If an enterprise conducts multiple R&D activities at the same time in a tax year, other related expense limits of all R&D projects will be calculated uniformly, instead of calculating each R&D project separately.
3. What does the research and development expenses include?
The cost of materials, fuel and power directly consumed by R&D activities. Wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds and other labor costs of on-the-job R&D personnel in enterprises and labor costs of external R&D personnel. Depreciation expenses or rental expenses of fixed assets such as instruments, equipment and houses used for R&D activities, as well as operation, maintenance and repair expenses of related fixed assets. Amortization expenses of intangible assets such as software, patents and non-patented technologies used in R&D activities. Mold development and manufacturing costs, process equipment costs, equipment adjustment and inspection costs, samples, prototypes and general testing means purchase costs, trial products inspection costs, etc. Demonstration, review, acceptance and evaluation of research and development achievements, as well as application fees, registration fees and agency fees for intellectual property rights. Expenses paid by entrusting or cooperating with other units or individuals for research and development through outsourcing and cooperative research and development.