Additional deduction means that in accordance with the provisions of the tax law, on the basis of the actual amount of expenditures being deducted before tax, a certain proportion is added as an additional pre-tax deduction allowed when calculating taxable income. tax incentives. The super deduction of R&D expenses can be generally understood as: if an enterprise increases its investment in R&D expenses, it can enjoy corresponding tax preferential measures in accordance with the law. In order to encourage technology-based small and medium-sized enterprises to increase investment in R&D and enhance their technological innovation capabilities, in 2022, the state will further increase the implementation of the super deduction policy for R&D expenses and increase the super deduction ratio for technology-based small and medium-sized enterprises from 75% to 100%. The main contents of the preferential policy for the super deduction of scientific research expenses for small and medium-sized scientific and technological enterprises are: 1. The R&D expenses of general enterprises are deducted at a rate of 75% from the actual R&D expenses actually incurred in the enterprise's R&D activities. On the basis of deduction, 75% of the actual amount will be deducted before tax; if intangible assets are formed, before December 31, 2023, 175% of the cost of the intangible assets will be amortized before tax. Relevant expenses incurred by enterprises in creative design activities to obtain innovative, creative, and breakthrough products can be deducted pre-tax in accordance with the provisions of the super deduction policy for research and development expenses. 2. The super deduction ratio for R&D expenses of manufacturing enterprises is increased to 100. The R&D expenses actually incurred by manufacturing enterprises in carrying out R&D activities, which do not form intangible assets and are included in the current profits and losses, will be deducted in accordance with the regulations on the basis of actual deductions from 2021. From January 1, 2021, an additional deduction of RMB 100 of the actual amount will be deducted before tax; if an intangible asset is formed, from January 1, 2021, an additional RMB 200 of the cost of the intangible asset will be amortized before tax. Monthly prepayment declarations can enjoy the discount of super deduction of R&D expenses in advance (1) Starting from January 1, 2021, enterprises can apply for October prepayment in the third quarter of the year (quarterly prepayment) or September (monthly prepayment) When paying corporate income tax, you can choose to enjoy the preferential super deduction policy for R&D expenses in the first half of the year. Enterprises can also choose to not enjoy the super deduction discount for R&D expenses in the first half of the year when prepaying in October, but will enjoy them when handling the final settlement in the following year. (2) In 2021, when enterprises prepay in October and declare corporate income tax for the third quarter (quarterly prepayment) or September (monthly prepayment), they can choose to enjoy the preferential super deduction policy for R&D expenses in the first three quarters. Those who do not choose to enjoy the preferential treatment during the October prepayment filing period can enjoy it uniformly when handling the final settlement of corporate income tax for 2021 in 2022. 4. The super deduction ratio for R&D expenses of small and medium-sized scientific and technological enterprises is increased to 100 (valid starting from 2022, not applicable to the annual settlement in 2021). The R&D expenses actually incurred by small and medium-sized scientific and technological enterprises in carrying out R&D activities do not form the calculation of intangible assets. If it is included in the profits and losses of the current period, on the basis of actual deductions in accordance with regulations, starting from January 1, 2022, an additional deduction of 100% of the actual amount will be deducted before tax; if it forms an intangible asset, starting from January 1, 2022 Starting from 200, the cost of the intangible assets will be amortized before tax. What expenses can be classified as R&D expenses? 1. Personnel expenses: wages and salaries of personnel directly engaged in R&D activities, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident funds, and Labor costs for external R&D personnel. 2. Direct input costs: (1) Materials, fuel and power costs directly consumed by R&D activities. (2) Development and manufacturing fees for molds and process equipment used for intermediate testing and product trial production, purchase fees for samples, prototypes and general testing methods that do not constitute fixed assets, and inspection fees for trial production products. (3) Operation, maintenance, adjustment, inspection, repair and other expenses for instruments and equipment used for R&D activities, as well as the rental fees for instruments and equipment rented for R&D activities through operating leases. 3. Depreciation expenses: depreciation expenses for instruments and equipment used in research and development activities. 4. Amortization expenses of intangible assets: amortization expenses of software, patents, non-patented technologies (including licenses, proprietary technologies, designs and calculation methods, etc.) used for research and development activities.
5. New product design fees, new process protocol formulation fees, and clinical trial fees for new drug development: refer to the expenses incurred and carried out by the enterprise during the process of new product design, new process protocol formulation, clinical trials for new drug development, and field trials of exploration and development technology. Various expenses related to this activity. 6. Other related expenses: refers to other expenses directly related to R&D activities, such as technical book materials fees, data translation fees, expert consulting fees, high-tech R&D insurance fees, retrieval, analysis, evaluation, demonstration, appraisal, and review of R&D results. , evaluation, acceptance fees, intellectual property application fees, registration fees, agency fees, travel expenses, conference fees, etc. The total amount of this expense shall not exceed 10% of the total R&D expenses that can be super-deducted.