The expenditure incurred by enterprises in the process of developing intangible assets is divided into research stage and development stage. Treat the expenses incurred in the research stage and the development stage differently; The expenses incurred in the research stage are recorded as expenses; The expenses incurred in the development stage can be capitalized if the relevant conditions are met.
What is the scope of R&D investment?
The scope of R&D investment includes salaries of personnel directly engaged in R&D activities, expenses of external personnel, expenses of materials, fuel and power directly consumed by R&D activities, depreciation expenses of instruments and equipment used in R&D activities, amortization expenses of software, patented and non-patented technologies used in R&D activities and other related expenses.
What do you mean by R&D expenses plus deduction?
R&D expenses plus deduction refers to the tax preferential policy of adding a certain proportion to the actual amount of R&D expenses incurred in developing new technologies, new products and new processes as the deduction amount when calculating taxable income; It is a preferential tax policy to promote enterprises to increase R&D investment, improve their independent innovation ability and accelerate the adjustment of industrial structure. In addition to manufacturing and technology-based small and medium-sized enterprises, resident enterprises with sound accounting, audit collection and accurate R&D expenses collection can enjoy this preferential policy.
What is the formula for calculating R&D expenses plus deduction?
The calculation formula of R&D expenses plus deduction is: R&D expenses plus total deduction = R&D expenses ×( 1+75 or 100%).
The Announcement on Further Improving the Pre-tax Deduction Ratio of R&D Expenses of Small and Medium-sized Science and Technology Enterprises stipulates that the R&D expenses actually incurred in R&D activities of small and medium-sized science and technology enterprises will be deducted before tax according to 65438+ 1 in 2022 if they do not form intangible assets and are included in the current profits and losses. Where intangible assets are formed, they shall be amortized before tax according to 200% of the cost of intangible assets from June 65438+1 October1day, 2022.