According to the registration fees, attorney fees and other expenses incurred when legally obtained, the recorded value is regarded as the actual cost of intangible assets. Materials expenses incurred in the process of research and development, wages and welfare expenses of personnel directly involved in the development, rent and loan expenses incurred in the process of development, etc. , directly included in the current profit and loss.
There is no need to pay taxes. The Administrative Measures for Pre-tax Deduction of R&D Expenses of Enterprises (Trial) stipulates that if R&D expenses are included in the current profits and losses and no intangible assets are formed, the taxable income of the current year can be directly deducted according to 50% of the actual amount of R&D expenses in the current year; If the research and development expenses form intangible assets, they shall be amortized before tax according to 150% of the cost of intangible assets.
2. It can be used as real investment for capital increase. It is best to evaluate the assets of the software and record the evaluation value. You can also use the agreed price as an investment. It depends on how the resolution of the shareholders' meeting is decided.
Strictly speaking, expenses without bills cannot be recorded. But if it does happen, and the amount is not very large, the agent can write a written explanation, explaining the reason, the amount, the reason for not getting the ticket, and so on. , signed by the manager and the leader, as the basis for entry. You can also use asset appraisal to solve the cost without bills. Consulting fees need to be analyzed, not all consulting fees can be capitalized, but consulting fees such as lawyers and registration can be capitalized, and other consulting fees related to R&D can only be capitalized. The cost of expensing treatment can also be deducted from the tax (as mentioned above).