General enterprise R&D expenditures are subject to an additional deduction of 75%. For manufacturing enterprises, an additional deduction of 100% for intangible assets that have not been formed, and an additional deduction of 200% for intangible assets (manufacturing revenue accounts for more than 50% of the total revenue). The corporate income tax super deduction is based on the provisions of the tax law. On the basis of pre-tax deductions for the actual expenditure items of the enterprise according to the prescribed proportion, additional deductions are given as a tax benefit for the enterprise in calculating the deduction amount of taxable income.
Additional deduction for corporate research and development expenses.
According to the provisions of the tax law, the super deduction of enterprise research and development expenses is mainly divided into two situations: First, since January 1, 2021, the actual R&D expenses incurred by manufacturing enterprises in carrying out R&D activities , if intangible assets are not formed and included in the current profit and loss, on the basis of actual deductions in accordance with regulations, an additional deduction of 100 yuan before tax will be added to the actual amount incurred; if intangible assets are formed, 200 yuan of the cost of the intangible assets will be amortized before tax. That is to say, the super deduction of research and development expenses of manufacturing enterprises has been increased.
It needs to be emphasized that enterprises that enjoy the preferential policy of deducting R&D expenses by an additional 100% must not only meet the requirements of the "National Economic Industry Classification", but also the proportion of manufacturing revenue in the preferential year must exceed 50, otherwise you will not be able to enjoy the 100 additional deduction.
The second is general enterprise research and development expenses. If no intangible assets are formed and included in the current profits and losses, on the basis of actual deductions in accordance with regulations, an additional 75% of the research and development expenses will be deducted; if intangible assets are formed, , amortized according to 175 of the cost of intangible assets.
Enterprises are allowed to deduct additional R&D expenses mainly including:
1. Personnel labor expenses refer to the wages and salaries of those directly engaged in R&D activities, basic pension insurance premiums, basic medical insurance premiums, Unemployment insurance premiums and housing provident funds, as well as labor costs for external R&D personnel.
2. Direct investment costs refer to the materials, fuel and power costs directly consumed in R&D activities, as well as various instruments, molds, test fees, inspection fees and equipment rentals used for intermediate tests and R&D activities. Fee et al.
3. Depreciation expenses are the depreciation expenses of instruments and equipment used for research and development activities.
4. Amortization expenses of intangible assets are the amortization expenses of software, patents and non-patented technologies used in research and development activities.
5. New product design fees, new process specification formulation fees, clinical trial fees for new drug development, and field test fees for exploration and development technology are the clinical costs of enterprises in new product design, new process specification formulation, and new drug development. Various expenses incurred during the on-site testing of testing and exploration and development technologies and related to the implementation of the activity.
6. Other related expenses are other expenses directly related to R&D activities, such as technical book materials fees, data translation fees, expert consulting fees, etc. The super deduction of other related expenses needs to be subject to limit control. The calculation formula is: the limit of other related expenses for all R&D projects = the sum of five expenses such as personnel and labor for all R&D projects × 10/(1-10)
In addition, the overseas R&D expenses entrusted by the enterprise shall be included in the entrusted overseas R&D expenses of the entrusting party according to 80% of the actual amount of the expenses, and shall not exceed 2/3 of the domestic qualified R&D expenses. The part can be included in the pre-tax corporate income tax according to regulations. Super deduction.
Additional deductions from wages paid by enterprises to place disabled persons.
The super deduction of wages paid by an enterprise to place disabled persons means that when an enterprise places disabled persons, on the basis of the actual deduction from the wages paid to disabled employees, 100% of the wages paid to disabled employees shall be deducted according to the actual amount. Super deduction.
In short, the corporate income tax super deduction is based on the pre-tax deduction for the actual expenditure items of the enterprise according to the prescribed proportion, and then provides additional deductions. The super deduction is divided into the super deduction of research and development expenses, that is, the manufacturing industry has a super deduction of 100 yuan based on the actual expenditure, the general enterprise has a super deduction of 75 yuan, and the enterprise has placed a super deduction of 100 yuan on the basis of wages paid to disabled personnel.
Legal basis:
Article 30 of the Enterprise Income Tax Law: The following expenses of an enterprise can be deducted in addition when calculating taxable income:
(1) Research and development expenses incurred in developing new technologies, new products, and new processes;
(2) Wages paid for the placement of disabled persons and other employed persons encouraged by the state to be placed.