The deduction of R&D expenses encourages the R&D behavior of enterprises. Only the existence of research and development behavior can form new products, new technologies and new processes. Enterprises should correctly handle taxes in order to fully enjoy the tax benefits of pre-tax deduction. The following small series will introduce you. How to deal with the R&D expenses of enterprises? Paragraph 1 of Article 30 of the new enterprise income tax law stipulates that the R&D expenses incurred by enterprises in developing new technologies, new products and new processes can be added and deducted when calculating taxable income. Article 95 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the additional deduction of research and development expenses mentioned in Item (1) of Article 30 of the Enterprise Income Tax Law refers to the research and development expenses incurred by enterprises for developing new technologies, new products and new processes. If intangible assets are not included in the current profits and losses, 50% of the research and development expenses will be added and deducted on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets. Example 1:A company independently developed a technology. As of June 30, 2008, the total R&D expenditure was 1 10,000 yuan. After testing, R&D activities completed the research stage and entered the development stage on July 1 2008. The R&D expenditure at this stage is 6,543,800 yuan+0.2 million yuan, assuming that the capitalization conditions of development expenditure stipulated in the intangible assets standards are met. On June 5438+February 3, 20081day, R&D activities ended, and a non-patented technology was finally developed. The relevant accounting treatment is as follows: 1, R&D expenditure incurred before June 30, 2008: debit: R&D expenditure-expense expenditure 100 loan: bank deposit, etc. 100 2. All R&D expenditures in the research stage before June 30, 2008: loans: management expenses 100 loans: R&D expenditures-expensed expenditures 100 3. In the second half of 2008, development expenditure occurred and the conditions for capitalization confirmation were met: borrowing: R&D expenditure-capitalization expenditure 120 loan: bank deposit, etc. 120 4, 2008 65438+February 3 1, technology research and development completed and intangible assets were formed: Borrow: intangible assets-non-patented technology 120 loan: R&D expenditure-capitalized expenditure 120 From the accounting treatment of R&D expenditure of the above enterprises, the enterprises did not add or subtract at the end of the period. For example, the second entry in Example 65438+ is followed by the fourth entry in Example 1. The R&D expenditure of RMB 1.2 million is transferred to intangible assets at the development stage that meets the capitalization conditions, and the processing of 1.00% plus deduction or amortization is not implemented. According to the provisions of the enterprise income tax law, the research on the specific way of adding and deducting development expenses should be divided into two stages. R&D expenses are not intangible assets. R&D expenses that are not intangible assets shall be included in the current profits and losses. On the basis of deducting 100% according to regulations, 50% of research and development expenses will be deducted when calculating taxable income. Example 2: According to the data of example 1, the accounting profit of Company A in 2008 was 3 million yuan according to the accounting standards. Assuming that there are no other adjustments according to the enterprise income tax law, the income tax payable of the company in 2008 should be: taxable income = 300-100× 50% = 250× 25% = 62.5. I believe everyone has a general understanding of this through the above knowledge. If you encounter it again,