Company A has developed a patent on its own since March 1, 27, and the research expenses incurred in the development process are 6 million, and the development expenditure is 12 million (in line with

Company A has developed a patent on its own since March 1, 27, and the research expenses incurred in the development process are 6 million, and the development expenditure is 12 million (in line with the capitalization conditions). according to the interpretation of the "regulations for the implementation of the enterprise income tax law of the people's Republic of China", it can be clearly seen that the specific deduction method of research and development expenses is as follows: the research and development expenses without intangible assets are included in the current profit and loss, and on the basis of 1% deduction according to the regulations, 5% of the research and development expenses are deducted, and the research and development expenses with intangible assets are amortized at 15% of the cost of intangible assets. That is to say, according to whether R&D expenses are capitalized or not, there are two ways to add deductions. The total amount allowed for pre-tax deduction is the same, that is, 15% of the actual R&D expenses. The tax law allows R&D expenses to be deducted, the main purpose of which is to encourage enterprises to conduct R&D and reduce the income tax burden of enterprises that independently develop intangible assets. For R&D expenditure without intangible assets, the tax law allows it to be added and deducted in the current period because it is included in the current profit and loss. For R&D expenditure with intangible assets, the enterprise adopts reasonable amortization method to be amortized and included in the current profit and loss, so the tax law allows it to be added and deducted in installments during the amortization period. It can be seen that there is always a difference between the R&D expenditure deducted by enterprises when calculating profits and the R&D expenditure allowed by tax law when calculating taxable income. This difference will not disappear automatically with the passage of time, nor will it automatically turn back with the passage of time. Therefore, the author believes that this difference should be permanent, and should not be recognized as temporary.