Tax Refund Incentive Voucher (1 minute ago)
Small and medium-sized scientific and technological enterprises in various places enjoy preferential tax policies.
I. Preferential tax policies for small and medium-sized science and technology enterprises
In order to facilitate market participants to grasp the applicable tax support policies in time, State Taxation Administration of The People's Republic of China sorted out the newly issued and continued policies, summarized the preferential contents, enjoyment conditions and policy basis according to the enjoyment subjects, and formed a new "Guide to Comprehensive Tax Support Policies", totaling 33 items, which will continue to be updated according to the new tax policies. Today, I will show you a new tax support policy-the R&D expenditure deduction policy for small and medium-sized science and technology enterprises.
Deduction policy of R&D expenses for small and medium-sized science and technology enterprises
Subject of enjoyment
Small and medium-sized science and technology enterprises
Preferential content
Research and development of small and medium-sized scientific and technological enterprises; R& actually happens in D activity; D expenses, if no intangible assets are included in the current profits and losses, shall be deducted before tax according to 100% of the actual deduction from 2022 1 0/; If intangible assets are generated, they will be amortized before tax at 200% of the cost of intangible assets from June 65438+1 October1in 2022.
Enjoy conditions
1. The conditions and management regulations of technology-based SMEs shall be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Finance of the People's Republic of China on Doing a Good Job in the Evaluation of Technology-based SMEs (No.0/kloc-7 +0 15).
2. Other policy norms and management requirements for small and medium-sized science and technology enterprises to enjoy the pre-tax deduction policy of R&D expenses are based on the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Improving the Pre-tax Deduction Policy of R&D Expenses (Caishui [2065 438+05] 165 438+09) and the Notice of State Taxation Administration of The People's Republic of China Ministry of Science and Technology, Ministry of Finance of People's Republic of China (PRC) on Pre-tax Deduction.
Policy basis
Announcement of the Ministry of Finance on Further Increasing the Pre-tax Deduction Ratio of R&D for Small and Medium-sized Sci-tech Enterprises (Caishui [2022]16)
Second, China's preferential policies for small and medium-sized science and technology enterprises
(1) Preferential policies can be applied to the R&D expenses actually incurred in the R&D activities of small and medium-sized science and technology enterprises and the amortization expenses incurred within the specified period. If the company obtains the registration number of small and medium-sized science and technology enterprises within the final settlement period, it can enjoy the preferential policies for the final settlement year.
(2) Those who no longer meet the requirements after updating the information according to regulations shall not enjoy preferential policies in the final settlement year. Small and medium-sized scientific and technological enterprises should fill in the columns of "enterprise income tax preferential filing form", "approval document (certificate) with relevant qualifications and document number (number)" according to the corresponding annual registration number obtained in accordance with the regulations.
(3) A company that does not meet the requirements of small and medium-sized science and technology enterprises and whose registration number has been revoked by the science and technology department does not enjoy the prescribed preferential policies in that year, but pays taxes according to regulations in that year. Other policies, norms and management matters for small and medium-sized science and technology enterprises to enjoy the pre-tax deduction policy of R&D expenses are still implemented in accordance with relevant regulations.
According to Article 26 of the Law of People's Republic of China (PRC) on the Promotion of Small and Medium-sized Enterprises, China has taken measures to support social funds to invest in small and medium-sized enterprises. Venture capital enterprises and individual investors who invest in entrepreneurial scientific and technological innovation enterprises shall enjoy tax incentives in accordance with state regulations.
3. What preferential tax policies will technology enterprises enjoy in 2022?
(1) Preferential policies enjoyed by technology transfer contracts
Technology transfer contract: if the technology transfer income of resident enterprises does not exceed 5 million yuan in the tax year, it will be exempted from enterprise income tax; If it exceeds 5 million yuan, the enterprise income tax will be levied by half.
Transferred technologies: including patented technologies transferred by resident enterprises, computer software copyrights, layout design rights of integrated circuits, new varieties of plants, new varieties of biomedicine, and other technologies determined by People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China.
Policy basis
Notice of State Taxation Administration of The People's Republic of China on the Issues of Technology Transfer Tax Reduction and Exemption from Enterprise Income Tax (Guoshuihan No.2009212)
Item (4) of Article 27 of the Enterprise Income Tax Law;
Chapter 4, Article 90 of the Regulations for the Implementation of the Enterprise Income Tax Law;
Notice on enterprise income tax policy for technology transfer of resident enterprises [Ministry of Finance, State Taxation Administration of The People's Republic of China Finance and Taxation [2010]11]
(2) Pre-tax deduction of R&D expenses
According to the Enterprise Income Tax Law and its implementing regulations, 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 shall be deducted as required; Intangible assets are amortized at 150% of the cost of intangible assets.
Policy basis
Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology on Improving the Pre-tax Deduction Policy for R&D Expenses (Caishui No.201519).
4. Pre-tax deduction of R&D expenditure of SMEs
Research and development of small and medium-sized scientific and technological enterprises; R& actually happens in D activity; D. If the expense does not generate intangible assets and is included in the current profit and loss, it will be deducted before tax on the basis of 20 17 1 10 to 20 19 12 3 1 2; Where intangible assets are generated, they shall be amortized before tax according to 175% of the cost of intangible assets in the above period.
Small and medium-sized scientific and technological enterprises must meet the conditions stipulated in the Measures for the Evaluation of Small and Medium-sized Scientific and Technological Enterprises:
(1) Resident enterprises registered in China (excluding ports), Macau and Taiwan Province Province.
(two) the total number of employees does not exceed 500, the annual sales income does not exceed 200 million yuan, and the total assets do not exceed 200 million yuan.
(3) The comprehensive evaluation score of the company according to the evaluation index of small and medium-sized scientific and technological enterprises is not less than 60 points, and the index of scientific research personnel is not less than 0 points.
Verb (abbreviation of verb) Preferential tax policies for high-tech enterprises in 2022
Companies recognized as high-tech enterprises:
1. corporate income tax reduction 15%.
2. Enjoy subsidies from provincial, municipal and county governments.
3. As intangible assets, M&A can play a leading role in the listing process.
4. Improving the bidding qualification level of enterprises has obvious advantages in bidding for major projects.
5. If the employee's education expenditure does not exceed 8% of the total wages and salaries, it shall be deducted from the taxable amount of enterprise income tax; If it exceeds 8%, it is allowed to carry forward the deduction in future tax years.
Policy basis
Ministry of Science and Technology, Ministry of Finance and State Taxation Administration of The People's Republic of China "Administrative Measures for the Identification of High-tech Enterprises" [20 16] No.32.
Ministry of Science and Technology of the People's Republic of China, Ministry of Finance, and State Taxation Administration of The People's Republic of China, National Science and Technology Anger 195 [20 16].
Ministry of Finance. Notice of State Taxation Administration of The People's Republic of China on the Pre-tax Deduction Policy of Education Funds for Employees of High-tech Enterprises (Caishui [2015] No.63)
6. How can small and medium-sized technology enterprises enjoy the R&D expenditure plus deduction policy in 2022?
A. Deduct the applicable object
In addition to cigarette manufacturing, accommodation and catering, wholesale and retail, real estate, leasing business services, entertainment, technology-based SMEs can enjoy.
The above companies should be resident enterprises with perfect financial accounting, accurate accounting collection and R&D expenditure accounting.
B. Content of deduction policy
(1) If the actual R&D expenses incurred in R&D activities of small and medium-sized scientific and technological enterprises other than cigarette manufacturing, accommodation and catering, wholesale and retail, real estate, leasing business services and entertainment have not yet generated intangible assets and are included in the current profits and losses, they will be deducted before tax according to 1 00% of the actual deduction from 2022. If intangible assets are generated, they will be amortized before tax at 200% of the cost of intangible assets from June 65438+1 October1in 2022.
(2) Small and medium-sized scientific and technological enterprises refer to small and medium-sized enterprises that rely on a certain number of scientific researchers to engage in scientific and technological research and development activities, obtain independent intellectual property rights, and transform them into high-tech products or services to achieve sustainable development.
Small and medium-sized science and technology enterprises should also meet the following conditions:
1. Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan).
2. The total number of employees shall not exceed 500, the annual sales income shall not exceed 200 million yuan, and the total assets shall not exceed 200 million yuan.
3. The products and services provided by enterprises are not those prohibited, restricted or eliminated by the state.
4. The company did not have any major safety, major quality accidents, serious environmental violations or serious scientific research dishonesty in the last year and that year, and was not included in the list of abnormal operations and the list of serious illegal and untrustworthy enterprises.
5. According to the evaluation index of small and medium-sized science and technology enterprises, the comprehensive evaluation score of the company is not less than 60 points, and the evaluation score of scientific research personnel is not less than 0 points.
Companies that meet the above requirements of 1~4 and meet one of the following conditions can be directly identified as meeting the requirements of small and medium-sized science and technology enterprises:
1. The company has a high-tech enterprise qualification certificate within the validity period;
2. The company won the National Science and Technology Award in recent five years, ranking among the top three winners;
3. The company has been recognized by R&D institutions at or above the provincial level;
4. Company leaders should formulate international standards, national standards or industry standards.
The company can make independent evaluation according to the above conditions, and fill in the company information to the national information service platform for small and medium-sized scientific and technological enterprises on a voluntary basis. If there is no objection to the publicity, it will be included in the national database of small and medium-sized scientific and technological enterprises and obtain the registration number of small and medium-sized scientific and technological enterprises.
According to the date of establishment of the enterprise and the date of submission of self-evaluation information, the provincial science and technology management department marks the entry registration number of small and medium-sized science and technology enterprises.
Among them, if it was established before the warehousing year and submitted the self-evaluation data before May 3 1, its registration number is 0;
The registration number 11is a if it was established before the warehousing year but submitted the self-evaluation data after June1(inclusive);
It was established at the beginning of warehousing, and the registration number 1 1 is B.
Companies with warehouse registration number 1 1 0 can enjoy the deduction policy of R&D expenses for small and medium-sized science and technology enterprises that were settled in the previous year.
(3) The expenses of entrusting domestic and foreign institutions or individuals to carry out R&D activities shall be included in the R&D expenses of the entrusting party according to 80% of the actual expenses, and deducted according to regulations;
The expenses of entrusting overseas (excluding overseas individuals) to carry out R&D activities shall be included in the overseas R&D expenses entrusted by the entrusting party according to 80% of the actual expenses incurred.
Entrusted overseas R&D expenditure does not exceed two-thirds of domestic qualified R&D expenditure, which can be deducted before enterprise income tax.
(4) For projects jointly developed with the company, the partners shall calculate and deduct the research and development expenses actually undertaken by them.
(5) According to the specific situation of production, operation and scientific and technological development, the actual R&D expenditure of the group company for projects with high technical requirements and large investment that need to be concentrated in R&D can be reasonably determined according to the principle of consistent power and responsibility, matching the cost ratio and revenue sharing, and deducted by the relevant member enterprises.
C. Additional deduction operation flow
(1) the way to enjoy
The company enjoys the policy of "real occurrence, self-judgment, application for enjoyment, and relevant materials are retained for future reference". The retained materials are as follows:
1. Independent, commissioned and cooperative R&D project plan and the decision document of the competent department of the enterprise on independent, commissioned and cooperative R&D projects;
2. List of independent, entrusted and cooperative R&D specialized institutions or project teams and R&D members;
3 cooperative research and development projects registered by the administrative department of science and technology;
4. engaged in R&; D. personnel activities (including external personnel) and research and development activities; D cost allocation of movable equipment and intangible assets (including work application records and evidence materials for cost allocation calculation);
5. Centralized R&D project R&D expense final statement, centralized R&D project cost sharing schedule, actual income sharing ratio and other information;
6 .“R&D Supplementary subjects and detailed list of "R&D expenses";
7. If the company obtains the appraisal opinions issued by the administrative department of science and technology at or above the prefecture level, it will be kept as information for future reference;
8. List of R&D expenses plus deductions (A 1070 12, select the company that enjoys in advance and keep it for future reference).
(2) Processing channels
It can be handled through the tax hall (place) and the electronic tax bureau. The specific location and website can be inquired through the "tax service" channel from the websites of the tax bureaus of various provinces (autonomous regions, municipal districts and cities with separate plans).
(3) Application requirements
Enterprises can choose to declare enterprise income tax in the third quarter of May 438+10 (quarterly prepayment) or September (monthly prepayment), and enjoy the policy of adding and deducting R&D expenses in the first three quarters.
10 did not choose to enjoy R &；; D. You can also enjoy the preferential policy of expense deduction when handling the final settlement of enterprise income tax this year.
When the company is in declare in advance on June 5438+ 10, if it is judged that this year meets the requirements of technology-based SMEs, it can choose to temporarily enjoy R & ampd. Technology-based SMEs; Preferential policies for fee reduction and exemption. At the final settlement of the year, decide whether you can enjoy the R & ampd technology-based SMEs to obtain the warehousing registration number according to the situation; Preferential policies for fee reduction and exemption.
If the enterprise is not sure whether it can get the warehousing registration number when it is in declare in advance on June+10, 5438, it can also choose to enjoy it at the end of the year.
If the company chooses to enjoy it in advance, it can calculate the deduction by itself when it is in declare in advance;
Manual declaration, in the "People's Republic of China (PRC) * * country enterprise income tax monthly (quarterly) degree of advance tax returns" (Class A) (A200000) line 7 "minus:
Fill in the following details such as tax-free income, reduced income and additional deduction, as well as other preferential items and preferential amount;
At the same time, fill in the Annual Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class A, version 20 17) and the List of R&D Expenses Deductions and Preferences (A 1070 12), and you don't need to submit it to the tax authorities in advance, just keep the relevant information for future reference.
If you declare through the electronic tax bureau, you can directly select the corresponding preferential items from the drop-down list.
Fill in the relevant columns of People's Republic of China (PRC) Enterprise Income Tax Annual Tax Return (Class A, 20 17 Edition, List of Tax Reduction and Exemption Items (A107010 (A107012)).
D. Issues related to pre-tax deduction of accounting scope for R&D expenditure
1. Personnel labor cost.
Refers to the wages, basic old-age insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund of personnel directly engaged in R&D activities, as well as the labor costs of employing R&D personnel.
Personnel directly engaged in R&D activities include researchers, technicians and auxiliary personnel.
Researchers refer to professionals who are mainly engaged in research and development projects;
Technical personnel refer to those who have technical knowledge and experience in one or more fields such as engineering design, natural science and life science under the guidance of researchers;
Auxiliary personnel refer to technicians who participate in R&D activities.
Foreign R&D personnel refer to researchers, technicians and auxiliary personnel who have signed labor agreements (contracts) with enterprises or labor dispatch enterprises and are temporarily employed.
(1) The expenses paid by the enterprise accepting labor dispatch to the labor dispatch enterprise according to the agreement (contract) and the wages actually paid by the labor dispatch enterprise to the R&D personnel belong to the labor expenses of the R&D personnel.
(2) Wages and salaries include the equity incentive expenses deducted by R&D personnel according to regulations.
(3) directly engaged in research and development; D activities, hiring r&; D personnel are engaged in non-research and development work. Meanwhile; D activities, the company should make necessary records of its personnel activities, and follow the R&; The actual ratio of expenditure to production and operation expenses and other reasonable methods to allocate the related expenses actually incurred. Unallocated, not deducted.
2. Direct input cost.
Refers to the cost of materials, fuel and power directly consumed by R&D activities;
The development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products do not constitute the procurement expenses of fixed samples, prototypes and general test methods, and the inspection expenses of trial production products;
Expenses for operation, maintenance, adjustment, testing and maintenance of instruments and equipment used in R&D activities.