Article 4 1 16 of the document stipulates: "Enterprises engaged in research and development activities of projects specified in the Guide to State-Supported High-tech Fields and Key Areas of High-tech Industrialization with Current Priority (2007) published by the National Development and Reform Commission and other departments are allowed to add and deduct the following expenses actually incurred in a tax year when calculating taxable income:
(a) New product design fees, new process regulations, technical books and materials directly related to R&D activities, and materials translation fees.
(2) Expenses for materials, fuel and power directly consumed in R&D activities.
(3) Wages, salaries, bonuses, allowances and subsidies of on-the-job personnel directly engaged in R&D activities.
(4) depreciation or lease fees for instruments and equipment specially used for R&D activities.
(5) Amortization expenses of intangible assets such as software, patents and non-patented technologies specially used for R&D activities.
(six) the development and manufacturing expenses of molds and process equipment specially used for intermediate test and product trial production.
(seven) the site test fee for exploration and development technology.
(eight) the demonstration, evaluation and acceptance of research and development results. Although document 1 16 has made specific provisions in eight aspects, it is often unclear whether some development expenses can be deducted, such as whether those related to or similar to the eight expenses can be deducted or whether they should be charged as research and development expenses from the accounting point of view, but they are not within the scope of the eight expenses. To this end, the author analyzes four specific expenses that are easily questioned but cannot be deducted.
According to the document number 1 16, "wages, salaries, bonuses, allowances and subsidies of employees directly engaged in R&D activities" can be deducted. Therefore, the fees charged or paid by enterprises for employees directly engaged in R&D activities are closely related to wages, such as employee welfare funds, employee education funds, trade union funds, old-age insurance, medical insurance, unemployment insurance, work injury insurance, etc. In addition, as the document number 1 16 stipulates that it must be "on-the-job personnel directly engaged in R&D activities", even those directly engaged in R&D activities are foreign R&D personnel who temporarily leave their posts, or those who provide direct management and services for R&D activities, and their wages, salaries, bonuses, allowances, subsidies, etc. Can't add buckle.
As document 1 16 stipulates that "depreciation expenses or rental expenses of instruments and equipment specially used for R&D activities" can be deducted, on the one hand, even the instruments and equipment used for R&D activities by enterprises cannot be deducted, but the expenses (including period expenses and capitalization expenses) of these instruments and equipment used for maintenance, repair, transformation and modification cannot be deducted; On the other hand, depreciation expenses and rental expenses of fixed assets other than instruments and equipment used by enterprises in R&D activities, as well as expenses such as maintenance, repair, renovation and modification (including period expenses and capitalization expenses) cannot be added and deducted, such as houses, buildings and automobiles used in R&D activities; In addition, the depreciation expenses and rental expenses of instruments and equipment used for R&D activities and general production, as well as the expenses of maintenance, repair, transformation and modification, cannot be added or deducted because they are not special.
The document number 1 16 stipulates that "the development and manufacturing expenses of molds and process equipment specially used for intermediate test and product trial production" can be added and deducted. Therefore, the expenses of equipment adjustment and inspection for intermediate test and product trial production, the purchase expenses of samples, prototypes and general test means, and the inspection expenses of trial-produced products cannot be added and deducted. According to the document number 1 16, the "acceptance fee for demonstration and evaluation of R&D achievements" can be deducted. Therefore, R&D achievement evaluation and intellectual property application fees, registration fees, agency fees and other fees cannot be added and deducted.
Besides, because of documentNo .. 1 16 does not stipulate that other expenses directly related to R&D activities can be added and deducted, and other expenses directly related to R&D activities incurred by enterprises cannot be added and deducted, such as conference fees, travel expenses, office expenses, communication fees, foreign affairs fees, R&D personnel training fees, training fees, expert consultation fees, and high-tech R&D insurance premiums.
However, it must be noted that after an enterprise obtains intellectual property rights according to law in R&D activities, intellectual property rights maintenance fees, legal fees, agency fees, "counterfeiting" and other related expenses incurred at home and abroad should be truthfully charged from the management expenses, and should not be listed as R&D expenses or deducted.
Article 8 of document 1 16 stipulates: "The expenses and expenditure items that are not allowed to be deducted before enterprise income tax according to laws, administrative regulations and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Regulations shall not be included in the research and development expenses." Therefore, even if the costs or expenses incurred by an enterprise can be included in the accounting standards for business enterprises or the accounting system for business enterprises, the costs and expenses that cannot be deducted before income tax according to the provisions of the tax law cannot be deducted according to the research and development expenses. For example, the new product design fee, new process regulation formulation fee or data translation fee paid by enterprises for research and development cannot be deducted before tax because there is no compliance bill; Another example is the part that cannot be deducted before tax because the wages and salaries paid to R&D personnel have not fulfilled the obligation of withholding personal income tax according to law.