R&D expenses plus deduction is a preferential policy of enterprise income tax. Enterprises should pay attention to improving the declaration rate from the following three aspects when adding and deducting R&D expenses. Pay attention to the scope of R&D expenses plus deduction, and expand the scope of R&D expenses plus deduction. On September 29th, 20 13, the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Policy Issues Concerning Pre-tax Deduction of R&D Expenses (Caishui [2065438+03] No.70) was published in the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Pre-tax Deduction of R&D Expenses of Enterprises (for Trial Implementation) (Guo Shui Fa [2008] 6544 The basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium, work-related injury insurance premium, maternity insurance premium and housing accumulation fund paid by enterprises for employees directly engaged in R&D activities in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government. Operation, maintenance, adjustment, testing and maintenance expenses of special instruments and equipment for R&D activities; The purchase cost of samples, prototypes and general detection means that do not constitute fixed assets; Clinical trial fee for new drug development; Appraisal fee for research and development achievements. When collecting R&D expenses, enterprises should include the above expenses in the deduction range, increase the tax reduction quota of enterprises, and fully enjoy tax concessions. Enterprises should also pay attention to the expense items that should not be included in the R&D expense deduction, including the following categories. Labor cost of external R&D personnel. The salary, salary, bonus, five insurances and one gold of external R&D personnel shall not be included in the additional deduction, but the above expenses of external personnel who have worked for 183 days in one year are allowed to be included in the "R&D expenses" subject. Supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for employees directly engaged in R&D activities. According to the provisions of document Caishui [2065438+03] No.70, the five insurances and one gold allowed to be included in the additional deduction scope do not include supplementary endowment insurance and supplementary medical insurance expenses. Rental and depreciation expenses for R&D activities. Except for the instruments and equipment specially used for R&D activities, the rental fees and depreciation fees of other fixed assets used for R&D activities shall not be included in the additional deduction. Conference expenses, travel expenses, office expenses, foreign affairs expenses, R&D personnel training fees, training fees, expert consultation fees, communication fees, patent application maintenance fees, high-tech R&D insurance fees, etc. Special appropriation for research and development expenses obtained from the government or parent company. Depreciation expenses or rental expenses of instruments and equipment not specially used for R&D activities, operation and maintenance, adjustment, testing and repair expenses, amortization expenses of intangible assets such as software, patents and non-patented technologies, and development and manufacturing expenses of molds, processes and equipment for pilot and product trials. The increased and deducted R&D expenses emphasize the direct correlation with enterprise R&D activities, and pay attention to particularity. If the above instruments, equipment, etc. For the production and business activities of this enterprise other than the research and development of new products, new processes and new technologies, the above expenses cannot be included in the additional deduction. Attach importance to the accounting management of R&D expenses. Enterprises should manage R&D expenses in special accounts. Guo Shui Fa [2008] 1 16 stipulates that enterprises must manage special accounts for R&D.. If a special R&D institution or enterprise R&D institution is not established to undertake production and operation tasks at the same time, R&D expenses and production and operation expenses shall be accounted for separately, and all R&D expenses shall be accounted accurately and reasonably. If the division is unclear, no additional deduction is allowed. 20 13 12 3 1, Beijing municipal state taxation bureau issued the announcement of Beijing municipal state taxation bureau and Beijing local taxation bureau on strengthening the tax administration of R&D expenses of high-tech enterprises (announcement of Beijing municipal state taxation bureau [2013] No.27), which further clarified the assistance of R&D expenses. Although the document does not regard the supplementary account of R&D expenses as a necessary condition for enjoying the additional deduction, it will be the key for enterprises to declare the additional deduction on 20 14 and deal with tax inspection. Therefore, enterprises should manage the R&D expenses in special accounts according to the standards and caliber of Item (2) of Article 4 of the Notice of the Ministry of Science and Technology of the People's Republic of China and the Ministry of Finance of State Taxation Administration of The People's Republic of China on Printing and Distributing the Management Guidelines for the Identification of High-tech Enterprises (Guo Ke Zheng Fa [2008] No.362). R&D fees shall be charged by project. Guo Shui Fa [2008] 1 16 stipulates that if an enterprise conducts multiple R&D activities in a tax year, it shall separately collect the deductible R&D expenses according to different development projects. The scope of R&D expense deduction emphasizes direct relevance, specificity and accuracy. Only by collecting R&D expenses by project can enterprises ensure the correlation between R&D projects and R&D expenses. The additional R&D expenses that can be deducted must be the enterprises engaged in the projects specified in the Catalogue of State-Supported High-tech Fields (201KLOC-0/Edition) and the Guide to Key Fields of High-tech Industrialization with Current Priority (201KLOC-0/year) published by the National Development and Reform Commission and other departments. Therefore, when establishing R&D projects, enterprises should choose fields that meet the requirements in order to successfully pass the evaluation of R&D projects. The R&D expense deduction policy has been adjusted in five aspects: First, the scope of R&D activities enjoying preferential tax policies has been relaxed. According to the original policy of R&D expense deduction, R&D activities that enjoy preferential treatment must conform to two catalogues: High-tech Fields Supported by the State and Guide to Key Fields of High-tech Industrialization with Current Priority. This policy adjustment is not a positive enumeration, but an anti-enumeration, with reference to the practices of some other countries. Except those R&D activities that should not be included, others can be included in the preferential scope as deducted R&D activities. In other words, from the perspective of clear operation, the original positive enumeration has become an anti-enumeration, and some emerging formats can be deducted as long as they are not excluded. The second is to expand the scope of enjoying preferential tax policies. The original preferential R&D expenses are only limited to the expenses of full-time R&D personnel, as well as the expenses of materials, depreciation expenses of instruments and equipment, amortization of intangible assets, etc. , excluding the labor costs of external R&D personnel. As a result, some R&D activities, including those carried out by enterprises, cannot be fully included in the scope of R&D expenses. In this policy adjustment, on the basis of the original allowable deduction range, the external personnel's labor costs, product trial-production inspection fees, expert consultation fees, high-tech R&D insurance premiums, travel expenses and conference fees directly related to R&D are also included in the R&D expense deduction range. The third is to simplify the collection and accounting management of R&D expenses. It turns out that enterprises must set up a special account for R&D expenses to enjoy the preferential deduction, but many enterprises may not set up a special account for accounting, so they do not meet the requirements when reporting. This adjustment only requires setting up auxiliary accounts according to R&D subjects on the basis of existing accounting subjects, which is much simpler than special accounts and simplifies enterprise accounting management. Fourth, it is clear that eligible enterprise R&D expenses can be enjoyed retroactively. There may be some enterprises that meet the requirements in the actual implementation process, but they have not declared. During this year's accounting period, it is found that these activities can be included in R&D expenses plus deduction, or they can apply to the tax authorities. As long as it conforms to the tax policy that was deducted at that time, it can be pushed back for three years. The fifth is to reduce the audit procedures. It turns out that enterprises enjoying the preferential treatment of additional deduction must provide all valid certificates to the tax authorities at the time of annual declaration. When the tax authorities have any objection to the R&D project declared by the enterprise, they need the enterprise to provide the appraisal documents of the science and technology department. The adjusted procedure is to simplify the enterprise's enjoyment of additional deduction into post-event filing management, and the relevant information will be kept by the enterprise for future reference, and it is not necessary to get it to the tax authorities, which will provide it after verification. If there is any objection to the R&D project, the tax authorities will directly negotiate with the Ministry of Science and Technology, which will provide the appraisal. It is more convenient, direct and efficient for enterprises to enjoy the policy channel.
Legal objectivity:
Article 12 of the Enterprise Income Tax Law of People's Republic of China (PRC) * * * When calculating taxable income, it is allowed to deduct the amortization expenses of intangible assets calculated by enterprises according to regulations. Amortization expenses shall not be deducted for the following intangible assets: (1) Intangible assets whose self-development expenses have been deducted when calculating taxable income; (2) Self-created goodwill; (3) Intangible assets unrelated to business activities; (4) Other intangible assets that cannot be deducted from amortization expenses.