Deduction policy of R&D expenses for small and medium-sized science and technology enterprises
Subject of enjoyment
Small and medium-sized science and technology enterprises
Preferential content
Research and development of small and medium-sized scientific and technological enterprises; R& actually happens in D activity; D expenses, if no intangible assets are included in the current profits and losses, shall be deducted before tax according to 100% of the actual deduction from 2022 1 0/; If intangible assets are generated, they will be amortized before tax at 200% of the cost of intangible assets from June 65438+1 October1in 2022.
Enjoy conditions
1. The conditions and management regulations of technology-based SMEs shall be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Finance of the People's Republic of China on Doing a Good Job in the Evaluation of Technology-based SMEs (No.0/kloc-7 +0 15).
2. Other policy norms and management requirements for small and medium-sized science and technology enterprises to enjoy the pre-tax deduction policy of R&D expenses are based on the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Improving the Pre-tax Deduction Policy of R&D Expenses (Caishui [2065 438+05] 165 438+09) and the Notice of State Taxation Administration of The People's Republic of China Ministry of Science and Technology, Ministry of Finance of People's Republic of China (PRC) on Pre-tax Deduction.
Policy basis
Announcement of the Ministry of Finance on Further Increasing the Pre-tax Deduction Ratio of R&D for Small and Medium-sized Sci-tech Enterprises (Caishui [2022]16)
Two. Preferential Policies for Small and Medium-sized Sci-tech Enterprises in China (1) The actual R&D expenses incurred in the R&D activities of small and medium-sized Sci-tech enterprises, and the amortization expenses incurred within the specified period, can be subject to preferential policies. If the company obtains the registration number of small and medium-sized science and technology enterprises within the final settlement period, it can enjoy the preferential policies for the final settlement year.
(2) Those who no longer meet the requirements after updating the information according to regulations shall not enjoy preferential policies in the final settlement year. Small and medium-sized scientific and technological enterprises should fill in the columns of "enterprise income tax preferential filing form", "approval document (certificate) with relevant qualifications and document number (number)" according to the corresponding annual registration number obtained in accordance with the regulations.
(3) A company that does not meet the requirements of small and medium-sized science and technology enterprises and whose registration number has been revoked by the science and technology department does not enjoy the prescribed preferential policies in that year, but pays taxes according to regulations in that year. Other policies, norms and management matters for small and medium-sized science and technology enterprises to enjoy the pre-tax deduction policy of R&D expenses are still implemented in accordance with relevant regulations.
According to Article 26 of the Law of People's Republic of China (PRC) on the Promotion of Small and Medium-sized Enterprises, China has taken measures to support social funds to invest in small and medium-sized enterprises. Venture capital enterprises and individual investors who invest in entrepreneurial scientific and technological innovation enterprises shall enjoy tax incentives in accordance with state regulations.
3. What preferential tax policies will technology enterprises enjoy in 2022? (1) Preferential policies enjoyed by technology transfer contracts
Technology transfer contract: if the technology transfer income of resident enterprises does not exceed 5 million yuan in the tax year, it will be exempted from enterprise income tax; If it exceeds 5 million yuan, the enterprise income tax will be levied by half.
Transferred technologies: including patented technologies transferred by resident enterprises, computer software copyrights, layout design rights of integrated circuits, new varieties of plants, new varieties of biomedicine, and other technologies determined by People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China.
Policy basis
Notice of State Taxation Administration of The People's Republic of China on the Issues of Technology Transfer Tax Reduction and Exemption from Enterprise Income Tax (Guoshuihan No.2009212)
Item (4) of Article 27 of the Enterprise Income Tax Law;
Chapter 4, Article 90 of the Regulations for the Implementation of the Enterprise Income Tax Law;
Notice on enterprise income tax policy for technology transfer of resident enterprises [Ministry of Finance, State Taxation Administration of The People's Republic of China Finance and Taxation [2010]11]
(2) Pre-tax deduction of R&D expenses
According to the Enterprise Income Tax Law and its implementing regulations, if the R&D expenses incurred by enterprises in developing new technologies, new products and new processes are not included in the current profits and losses, 50% of the R&D expenses shall be deducted as required; Intangible assets are amortized at 150% of the cost of intangible assets.
Policy basis
Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology on Improving the Pre-tax Deduction Policy for R&D Expenses (Caishui No.201519).