The calculation method has been simplified. It is assumed that an enterprise carries out multiple R&D activities at the same time within a tax year: The limit of "other related expenses" was originally calculated separately for each R&D project, which required multiple separate calculations. Instead, it was changed to calculate all R&D activities uniformly. The limit of "other related expenses" for R&D projects only needs to be calculated once.
In general, the amount that can be super-deducted has been increased. In the past, the limit of "other related expenses" was calculated separately for each project. For enterprises with multiple R&D projects, the "other related expenses" of some R&D projects accounted for The ratio is less than 10, and some exceed 10. The limits of different R&D projects cannot be adjusted.
Now, the calculation method of the limit of "other related expenses" has been adjusted to be calculated uniformly on all projects, and no longer calculated separately. This has generally increased the limit of other related expenses for which enterprises can enjoy super deductions.
Calculation formula
The limit of "other related expenses" for this year = the sum of five expenses including personnel and labor for all R&D projects this year × 10/(1-10) When "other related expenses" "When the actual amount incurred is less than the limit, the pre-tax additional deduction is calculated based on the actual amount incurred; when the actual amount of "other related expenses" is greater than the limit, the pre-tax additional deduction is calculated based on the limit. Note: "Five expenses such as personnel and labor" refer to items 1 to 5 of "R&D expenses that allow for super deduction" in Article 1 of Document No. 119 of Finance and Taxation [2015] (1), including "personnel and labor expenses" "Direct investment costs", "depreciation costs", "intangible asset amortization" and "new product design fees, new process protocol formulation fees, clinical trial fees for new drug development, and field test fees for exploration and development technology."
For example
Suppose a company has two R&D projects A and B in 2021. The sum of the five expenses including labor for project A personnel is 900,000 yuan, and "other related expenses" is 120,000 yuan. The sum of the five expenses including labor for project B personnel is 1 million yuan, and "other related expenses" is 80,000 yuan. The limit of "other related expenses" for the two projects is 211,100 yuan [(90 100) The method is calculated separately by project: 180,000 yuan (10 8).
How to calculate the limit of "other related expenses" if the R&D project spans multiple years? 01 In the expensing stage, R&D projects should calculate "other expenses" year by year together with other expensed projects and capitalized projects that form intangible assets in the same year. Related expenses” limit. 02 The expenses incurred in the capitalization stage of R&D projects are included in the calculation in the year in which intangible assets are formed.
For example, a company is conducting research and development on two projects, M and N at the same time. Project M will enter the capitalization stage in 2019 and form intangible assets in 2021. Project N has been in the expense phase.
The M project will not participate in the calculation of "other related expenses" for the time being in 2019 and 2020; after the M project forms intangible assets in 2021, the R&D expenses in 2019, 2020 and 2021 will be combined with the N project in 2021. R&D expenses will be uniformly included in the calculation of the "other related expenses" limit in 2021.
How should the limit of "other related expenses" of capitalized projects be calculated? According to the current policy regulations, the processing of "other related expenses" of capitalized projects is divided into the following steps: 01 Based on all expensed items in the year and The capitalized projects that have ended in the current year are uniformly calculated to calculate the "other related expenses" limit for all projects in the year; 02 Compare the "other related expenses" limit and the actual amount incurred to determine the amount of "other related expenses" that can be deducted as a super deduction; 03 Divide the amount of "other related expenses" that can be super-deducted by the "other related expenses" actually incurred by all projects to get the super-deduction ratio; 04 Multiply the super-deduction ratio by the actual amount of each capitalized project "Other related expenses", the "other related expenses" that can be super deducted for a single capitalized project are derived, and will be amortized in subsequent years together with other R&D expenses of the project that can be super deducted.
For example, in 2021, a manufacturing company issued a feasibility study report on new product A non-patented technology was formed on July 1 this year and put into use immediately, and accounting treatment began to be amortized in July. The starting point of tax capitalization is consistent with accounting treatment. Therefore, all eligible R&D expenses incurred by Project X this year should be capitalized. Since Project Other related expenses are 300,000 yuan. The company also carried out Project Y (expense-based project). This year, five expenses including personnel and labor were incurred, including 1.3 million yuan, and other related expenses of 200,000 yuan. (1) The limit of "other related expenses" for all projects in the current year: 400,000 yuan [(230 130) × 10/(1-10)]; (2) The amount of "other related expenses" that can be super-deducted: 400,000 yuan [ The actual other related expenses of 500,000 yuan (30 20) is greater than the "other related expenses" limit, whichever is smaller]; (3) The super deduction ratio can be: 80 (40/50); (4) Project X can be added "Other related expenses" deducted: 240,000 yuan (30×80) Assume that the company determines that the amortization period of project X is 10 years in accordance with the requirements of the Enterprise Income Tax Law. In 2021, the company's X project can be added amortization of 127,000 yuan [(230 24)/10×100×6/12]. Starting from 2022, the additional amortization amount for each amortization year of Project X is 254,000 yuan [(230 24)/10 × 100]. The "other related expenses" that can be deducted in project Y in 2021 are 160,000 yuan (20×80); the total *** can be deducted in total 1.46 million yuan (130 16). In 2021, the enterprise’s X and Y projects *** can be deducted (amortized) in an additional amount of 1.587 million yuan (146 12.7).