1. Increase the end-of-term VAT refund for manufacturing and small and micro industries;
2. Aviation and railway transport enterprises suspend the advance payment of value-added tax;
3. Public transport services are exempt from value-added tax;
Special additional deduction for infant care under 4.3 years old;
5. Exempt small-scale taxpayers from value-added tax by stages;
6. Increase the deduction ratio of R&D expenses for small and medium-sized science and technology enterprises;
7, small and medium-sized enterprise manufacturing tax policies and preferential tax policies;
8. Pre-tax deduction policy for equipment and electrical appliances of small and medium-sized enterprises;
9. Further implement the reduction and exemption of "six taxes and two fees" for small and micro enterprises and expand the scope of application.
Second, analysis
The purpose of R&D expense deduction policy is to guide and encourage enterprises to carry out R&D activities, improve their innovation ability and push the economy onto the road of innovation-driven development. Appropriately limit the authorized overseas R&D expenses that enterprises can enjoy, reflecting the policy orientation of encouraging domestic R&D as the mainstay and entrusting overseas R&D as the supplement. Therefore, the state has given great preferential tax policies in this regard.
3. What expenses can be deducted?
1, labor cost. Wages and salaries of personnel directly engaged in R&D activities, five insurances and one fund, and labor expenses of external R&D personnel;
2. Direct input cost. Including the expenses of materials, fuel and power directly consumed in R&D activities, the development and manufacturing expenses of molds, processes and equipment used for intermediate test and trial production, the purchase expenses of samples, prototypes and general test means that do not constitute fixed assets, the inspection expenses of trial-produced products, the operation, maintenance, adjustment, inspection and repair expenses of instruments and equipment used for R&D activities, and the instruments and equipment used for R&D activities rented out through operating lease.
Rental fee;
3. Amortization expenses 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;
4. Depreciation expense. Depreciation expenses of instruments and equipment used in R&D activities;
5, new product design, new process regulations, clinical trials of new drug development and field trials of exploration and development technology;
6. The total amount of other related expenses shall not exceed other expenses directly related to R&D activities, and 10% of the total R&D expenses may be deducted.