Question 1: What does super deduction mean? Super deduction is mainly related to corporate income tax. The internal independent research and development intangible assets expense expenditures have a super deduction of 50%, and the capitalized expenditures forming intangible assets are based on the cost of 150 % amortization.
For example: As of June 2011, the expenditure related to the R&D factory was 5 million, the expensed expenditure was 1 million, and the capitalized expenditure was 4 million.
First of all:
When incurred at the beginning of the period, R&D expenses are collected first
Borrow: R&D expenditure - expensed expenditure 100
-Capital Chemical expenses 400
Credit: bank deposits? 500 employee salaries payable, etc.
Secondly:
When intangible assets are formed at the end of the period, it is assumed to be 2011-7-10
p>
Debit: Administrative expenses 100
Intangible assets 400
Credit: R&D expenditure - expensed expenditure 100
- capitalized expenditure 400
p>
When amortizing at the end of the period (assuming the amortization method of accounting and tax laws is consistent, 10 years, no residual value)
Debit: administrative expenses
Credit: accumulated amortization< /p>
Amount of income tax payable = total profit + increase in tax adjustment - decrease in tax adjustment
Assume that the total profit this year is 10 million yuan, and the expense expenditure is after deducting 1 million yuan of management expenses. On the basis of yuan, an additional deduction of 100*50% will be made, and the tax increase will be reduced by 500,000 yuan; the additional amortization of capitalized expenditures will be 400*50%/10*6/12=100,000 yuan.
Adjusted income tax payable = 1000-50-10 = 940 (10,000 yuan)
Question 2: What is super deduction? Super deduction refers to the amount of income tax payable according to income tax regulations. On the basis of the actual amount, a certain proportion is added as a tax deduction amount when calculating taxable income.
For example, assuming that the tax law stipulates that R&D expenses can be subject to a 150% super deduction policy, then if the company’s actual R&D expenses for developing new products that year are 100 yuan, the amount will be 150 yuan (100×150%). Deductions can be made before tax to reflect the policy of encouraging technology research and development.
Question 3: What does super deduction mean? It is mainly R&D expenses and R&D expenses. When calculating taxable income, an additional deduction can be made according to a certain proportion.
For example, if R&D expenses are 100, the additional deduction is 50%. The final calculation of taxable income before tax deduction is 100*(1+50%)=150
The salary paid to disabled employees is 100, the total deduction is 100%, and the pre-tax deduction is 100*(1 +100%) = 200
Question 4: What is the super tax deduction? Super deduction refers to adding a certain proportion to the actual amount in accordance with the provisions of the tax law when calculating the taxable income. A tax preferential measure based on the amount of deductions. For example, assuming that the tax law stipulates that R&D expenses can be subject to a 50% super deduction policy, then if the company’s actual R&D expenses for developing new products that year are 100 yuan, it can be deducted before tax in the amount of 150 yuan (100×150%). Reflect the policy of encouraging research and development.
l For enterprises (including loss-making enterprises) with sound financial accounting systems and implementation of audit and collection, the research and development expenses incurred for the development of new technologies, new products, and new processes, and no intangible assets have been formed, are included in the current profits and losses. , on the basis of the 100% deduction in accordance with regulations, enterprises are allowed to deduct 50% of the actual amount incurred in the year before corporate income tax; if intangible assets are formed, they are amortized according to 150% of the cost of the intangible assets.
l Research and development expenses are directly deducted by the taxpayer when calculating taxable income. If a loss occurs after the super deduction, it is allowed to be carried forward to make up for it in accordance with regulations in subsequent years.
l For high-tech enterprises identified according to the new high-tech enterprise identification method, while enjoying the preferential policy of super deduction of research and development fees, they can also enjoy the reduced corporate income tax rate of 15% for high-tech enterprises. preferential policies.
Paragraph 1 of Article 30 of the Enterprise Income Tax Law stipulates that research and development expenses incurred in developing new technologies, new products, and new processes can be deducted in addition when calculating taxable income. Article 95 of the Implementation Regulations of the Enterprise Income Tax Law refines this provision and clarifies that the super deduction of research and development expenses refers to the research and development expenses incurred by enterprises to develop new technologies, new products, and new processes that do not form intangible assets. If included in the current profit and loss, on the basis of actual deductions in accordance with regulations, an additional deduction of 50% of the research and development expenses will be made; if intangible assets are formed, 150% of the cost of the intangible assets will be amortized. In other words, based on whether the research expenses are capitalized, there are two ways to add additional deductions, but the total amount of pre-tax deductions allowed is the same, that is, 150% of the actual R&D expenses incurred.
Question 5: What does the super deduction of R&D expenses refer to? How to calculate it? The super deduction is mainly related to the corporate income tax. The internal independent research and development intangible assets expense expenditures are subject to a super deduction of 50%, and the capitalized expenditures form intangible assets are amortized at 150% of the cost.
For example: As of June 2011, R&D-related expenditures were RMB 5 million, expensed expenditures were RMB 1 million, and capitalized expenditures were RMB 4 million.
First:
When incurred at the beginning of the period, R&D expenses are collected first
Borrow: R&D expenditure - expensed expenditure 100
-Capital Chemical expenses 400
Credit: bank deposits? 500 employee salaries payable, etc.
Secondly:
When intangible assets are formed at the end of the period, it is assumed to be 2011-7-10
p>
Debit: Administrative expenses 100
Intangible assets 400
Credit: R&D expenditure - expensed expenditure 100
Regular - capitalized expenditure 400 < /p>
When amortizing at the end of the period (assuming the amortization method of accounting and tax laws is consistent, 10 years, no residual value)
Debit: administrative expenses
Credit: accumulated amortization
The amount of income tax payable = total profit + tax adjustment increase - tax adjustment decrease
Assume that the total profit this year is 10 million yuan, and the expense expenditure is after deducting management expenses of 100 On the basis of 10,000 yuan, an additional deduction of 100*50% will be made, and the tax increase will be reduced by 500,000 yuan; the additional amortization of capitalized expenditures will be 400*50%/10*6/12=100,000 yuan.
Adjusted income tax payable = 1,000-50-10 = 9.40 (ten thousand yuan)
Question 6: What does the super deduction of R&D expenses mean? For example, if your research and development expenses are 500,000 yuan, if the conditions are met, in addition to the 500,000 yuan deduction, you can also deduct an additional 50% when calculating the taxable income, that is, an additional deduction of 50*25% = 250,000 yuan
In other words, if you incur R&D expenses of RMB 500,000, you can deduct RMB 525=750,000 before income tax
Question 7: What does the super deduction mean? Give me an example
< p> A company incurs R&D expenditures of RMB 1 million, assuming that all of them meet the conditions for super deduction. Then this 1 million can be used as a one-time expense when it occurs, and enters the cost of your company. When the corporate income tax is settled and settled, this 1 million can be multiplied by 50% to make your cost.That is equivalent to 1 million, which deducts 1.5 million from your total cost. This is the super deduction
Question 8: What is the pre-tax super deduction policy for corporate research and development expenses? (1) According to the "National The Notice of the State Administration of Taxation on the issuance of the "Administrative Measures for Pre-tax Deduction of Enterprise Research and Development Expenses (Trial)" (Guo Shui Fa [2008] No. 116) stipulates that when an enterprise engages in qualifying R&D activities, the following expenditures incurred are allowed to be included in the calculation of tax liability When taxing income, additional deductions are implemented in accordance with regulations:
1. New product design fees, new process specification formulation fees, and technical book and material fees and material translation fees directly related to R&D activities;
2. Costs of materials, fuel and power directly consumed in R&D activities;
3. Wages, salaries, bonuses, allowances and subsidies for on-the-job personnel directly engaged in R&D activities;
4. Depreciation or leasing fees for instruments and equipment specifically used for R&D activities;
5. Amortization expenses for intangible assets such as software, patent rights, non-patented technologies, etc. specifically used for R&D activities;
6. Development and manufacturing fees for molds and process equipment specifically used for intermediate testing and product trial production;
7. On-site testing fees for exploration and development technology;
8. Fees for demonstration, review and acceptance of R&D results.
(2) According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Policy Issues Concerning the Pre-tax Super Deduction of Research and Development Expenses" (Caishui [2013] No. 70), starting from 2013, enterprises engaged in The following expenditures incurred by qualified R&D activities are also allowed to be deducted before tax:
1. Enterprises directly engage in R&D on-the-job in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people’s government Basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident funds paid by activity personnel.
2. Expenses for the operation, maintenance, adjustment, inspection, and repair of instruments and equipment specifically used for research and development activities.
3. Purchase fees for samples, prototypes and general testing methods that do not constitute fixed assets.
4. Clinical trial fees for new drug development.
5. Appraisal fees for R&D results.
(3) The following research and development expenses incurred by the enterprise shall not be deducted from the pre-tax amount:
1. Fixed assets other than instruments and equipment specifically used for research and development activities (including (houses, buildings) depreciation, rental fees, etc.;
2. Development and manufacturing expenses for molds and process equipment not specifically used for intermediate testing and product trial production, as well as instruments not specifically used for R&D activities , equipment operation and maintenance, adjustment, inspection, repair and other expenses;
3. Intellectual property application fees, registration fees, agency fees, etc.;
4. Not exclusively used for research and development Amortization expenses of intangible assets such as active software, patents, and non-patented technologies;
5. Conference fees, travel expenses, office expenses, foreign affairs expenses, R&D personnel training expenses, expert consulting fees, and high-tech research and development Insurance expenses, etc.;
6. Expenses that are not allowed to be deducted before corporate income tax according to laws, administrative regulations and the State Administration of Taxation;
7. The enterprise has not established a special R&D institution or enterprise R&D institutions also undertake production and operation tasks and expenses that are not clearly divided in accounting;
8. Research and development expenses incurred by enterprises entrusted to engage in R&D activities;
9. Enterprises obtain special financial projects Allocate funds for research and development expenditures incurred in research and development activities;
10. Other research and development expenses that do not comply with regulations.
Question 9: What does the additional salary deduction before corporate income tax refer to? The additional salary deduction before corporate income tax refers to the enterprise placement that complies with the provisions of the "Law of the People's Republic of China and the People's Republic of China on the Protection of Disabled Persons" For disabled persons, on the basis of actual deductions from the wages paid to disabled employees, an additional deduction of 100% of the wages paid to disabled employees will be made.
Calculated deduction means that when an enterprise places disabled personnel, on the basis of actual deductions from the wages paid to disabled employees, an additional deduction of 100% of the wages paid to disabled employees will be made. The relevant provisions of the "Law of the People's Republic of China on the Protection of Disabled Persons" apply to the scope of disabled persons.