How to define the expense addition and deduction of R&D personnel in R&D

According to the current policy, if the R&D expenses incurred by enterprises in developing new technologies, new products and new processes are not included in the current profits and losses, 50% of the R&D expenses will be deducted on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets.

For small and medium-sized science and technology enterprises, from120 17 1 91231in October to 201in February, the deduction ratio of R&D expenses increased from 50% to 75%.

Extended data

Labor expenses of external R&D personnel, trial product inspection fees, expert consultation fees, high-tech R&D insurance premiums, and travel expenses and conference fees directly related to R&D are included in the scope of R&D expenses deduction, while the restrictions in the original policy are instruments, equipment and intangible assets. Activities that were required to be dedicated to R&D were relaxed.

20 1 17 10. In order to further implement the preferential policy of R&D expenses plus deduction, and effectively solve the problems existing in the process of policy implementation, State Taxation Administration of The People's Republic of China issued the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to the Collection Scope of Pre-tax R&D Expenses Plus Deduction (State Taxation Administration of The People's Republic of China Announcement No.40, 20 17)

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