Enterprise income tax is the most important tax that the state implements preferential tax policies. There are many tax incentives, such as tax reduction and exemption, tax rate reduction, additional deduction, accelerated depreciation, investment credit, income reduction and so on. I. Corporate income tax plus deduction policy The plus deduction scope of corporate income tax R&D expenses is as follows: 1. Personnel service fee. Salaries, basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance and housing accumulation fund of personnel directly engaged in R&D activities, and labor expenses of external R&D personnel. 2. Direct input cost. (1) expenses of materials, fuel and power directly consumed by R&D activities. (2) The development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products. (3) Expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used in R&D activities, and rental expenses for renting instruments and equipment used in R&D activities through operating lease. 3. Depreciation expense. Depreciation expenses of instruments and equipment used in R&D activities. 4. Amortization 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. 5, new product design fees, new technology fees, new drug development clinical trial fees, exploration and development technology field test fees. 6. Other related expenses. Other expenses directly related to R&D activities, such as technical books and materials fees, materials translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fees, application fees, registration fees, agency fees, travel expenses, conference fees, etc. Intellectual property rights. The total amount of the expenses shall not exceed 10% of the total amount of the deductible R&D expenses. Two. Conditions to be met for the approved collection of enterprise income tax: 1. The provisions of laws and administrative regulations can not set up accounting books; 2, in accordance with the provisions of laws and administrative regulations should be set up but not set up account books; 3. Destroying account books without authorization or refusing to provide tax information; 4. Although account books are set up, the accounts are chaotic or the cost data, income vouchers and expense vouchers are incomplete, making it difficult to audit the accounts; 5. Taxpayers who fail to declare their taxes within the prescribed time limit shall be ordered by the tax authorities to declare within a time limit, and those who fail to declare within the time limit; 6, the tax basis of the declaration is obviously low, and there is no justifiable reason. Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC). As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC). Except for sole proprietorship enterprises and partnerships. Third, the method of reasonable tax avoidance of enterprise income tax Reducing enterprise income tax is actually reducing taxable income. The smaller the tax base, the less tax will be paid. The tax basis of enterprise income tax is taxable income, and its calculation formula is: taxable income = total income-non-taxable income-tax-free income-various deductible items-allowing to make up for losses in previous years. From this formula, we can see that to reduce the taxable income, we can start planning from two aspects: income and various deductible items. I hope the above contents are helpful.
Legal objectivity:
Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC)
The following income of an enterprise may be exempted from or reduced in enterprise income tax;
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(5) Income as stipulated in the third paragraph of Article 3 of this Law.