At present, preferential items such as R&D expenses plus deduction have been fully realized without filing process. I hope that the majority of enterprises can fully enjoy the relevant policies, but not filing does not mean that they will not go to the door or check by telephone. The tax reduction materials of enterprises must be perfect, and there must be no data without evidence. Therefore, it is extremely important for enterprises to make relevant reference materials, especially those with small codes! If it is determined that the department is small and does not enjoy the policy, it may affect the credit of the enterprise in tax!
small and medium-sized science and technology enterprises
(1) resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan).
(2) The total number of employees does not exceed 5, the annual sales income does not exceed 2 million yuan, and the total assets do not exceed 2 million yuan.
(3) The products and services provided by enterprises do not belong to the categories prohibited, restricted and eliminated by the state. The enterprise did not have any serious safety, major quality accidents, serious environmental violations or serious dishonesty in scientific research in the last year and in that year, and the enterprise was not included in the list of abnormal operations and the list of enterprises with serious violations and dishonesty.
(5) The score obtained by the comprehensive evaluation of the enterprise according to the evaluation index of small and medium-sized scientific and technological enterprises should not be less than 6, and the score of scientific and technological personnel should not be
R&D expenses should be deducted?
according to the new regulations issued in 217, 175% of the R&D expenses incurred by small and medium-sized scientific and technological enterprises will be deducted. (Profit-R&D expenses *.75)*.25= enterprise income tax
R&D expenses plus deduction range
1. Personnel labor expenses. Wages and salaries, basic endowment insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund of personnel directly engaged in R&D activities. As well as the labor costs of external R&D personnel.
2. Direct input costs.
(1) Materials, fuel and power costs directly consumed by R&D activities.
(2) Development and manufacturing costs of molds and process equipment used for intermediate test and product trial production do not constitute the purchase costs of samples, prototypes and general test means of fixed assets. Inspection fees for trial-produced products.
(3) Expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used for R&D activities, And rental fees for instruments and equipment used in R&D activities rented through operating lease.
3. Depreciation fees. Depreciation fees for instruments and equipment used in R&D activities.
4. Amortization fees for intangible assets. Amortization fees for software, patents and non-patented technologies (including licenses, proprietary technologies, design and calculation methods, etc.) used in R&D activities.
5. Design fees for new products. Clinical trial fee for new drug development, field trial fee for exploration and development technology.
6. Other related expenses. Other expenses directly related to R&D activities, such as technical books and materials, data translation fee, expert consultation fee, high-tech R&D insurance premium, search, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fee for R&D results, application fee, registration fee, agency fee for intellectual property rights.