(1) The R&D expenses that can be added and deducted mainly include personnel labor expenses, direct expenses, depreciation expenses, amortization of intangible assets, new product design fees and other related expenses, as shown in the following table:
1. Personnel labor cost:
Salaries of personnel directly engaged in R&D activities, five insurances and one gold, and labor expenses of external R&D personnel.
2. Direct input cost:
The cost of materials, fuel and power directly consumed by R&D activities.
3. Depreciation expense:
Depreciation expenses of instruments and equipment used in R&D activities.
4. Amortization of intangible assets:
Amortization expenses of software, patented and non-patented technologies (including licensing, proprietary technology, design and calculation methods, etc.). ) for R&D activities:
5. New product design fee, new process specification formulation fee, clinical trial fee for new drug development, and field trial fee for exploration and development technology.
6. Other related expenses:
The total amount of the expenses shall not exceed 10% of the total amount of the deductible R&D expenses.
(B) R&D expenses plus deduction reporting method
1. Pay attention to the composition and industry of R&D expenses.
The R&D expenses that can be added and deducted should meet the three standards of R&D stage, R&D expenditure and unlimited industry.
Expenditures that do not belong to the R&D stage, such as market research and technical support activities after commercialization, cannot be classified.
Expenditures that do not belong to the nature of research and development, such as the direct application of a scientific research achievement, routine upgrading, routine analysis, social science and humanities research, cannot be classified.
Enterprises belonging to tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment and other industries can not enjoy additional deductions.
2. Pay attention to the impact of capitalization and expensiveness on tax burden.
There are two ways to increase and deduct R&D expenses: capitalization (forming intangible assets) and expenses. Although the total amount of pre-tax deduction under the two methods is the same, whether capitalized or expensed, the impact of the two methods on enterprise income tax is still different.
(1) For example, the R&D expenditure of a high-tech enterprise is 1 billion, and the corporate income tax rate is 15%. Then if 75% is expensed and deducted, a * * * can deduct 65438+75 million yuan, which can save enterprise income tax11250,000 yuan.
Under the same conditions, if R&D expenses are capitalized, they need to be amortized within 65,438+00 years, that is, 7.5 million yuan will be deducted every year. At present, the policy implementation period is generally three years, and only 3.375 million yuan (750*3* 15%) can be saved after three years.
(2) It can be seen that the advantages of expensing are still obvious, but how to meet the conditions of expensing needs to be arranged reasonably according to the actual situation of the enterprise, and it can not be blindly expensing, which will lead to tax payment fines and even be regarded as the result of malicious use of preferential policies.
3. Standardize financial accounting and preferential procedures
(1)R&D activities, R&D expenses, R&D personnel, etc. Should be defined in strict accordance with the provisions of the document, accounting clearly, accurately divide the boundaries between enjoyment and non-enjoyment, and keep the data for future reference.
(2) Making full use of preferential tax policies is an important way for enterprises to stand out from the competition, but it is also a comprehensive systematic project. It is necessary to comprehensively optimize the operation of enterprises, issue feasible review reports and tax compliance optimization plans, and specifically guide the implementation of enterprises. At present, only professional tax lawyers who are proficient in law, familiar with business and have innovative thinking can help them complete it.