What are the four new changes that should be noted for the super deduction of research and development expenses in 2022? The applicant has changed from requiring the enterprise to provide a research and development project appraisal opinion issued by the science and technology department of the government at or above the prefecture-level city to the tax authority requesting the science and technology administrative department at or above the prefecture-level city or above to issue an appraisal opinion. The science and technology department should respond to the opinion in a timely manner to avoid It is possible for taxpayers to commit fraud in their appraisal opinions on research and development projects. R&D expenses that are allowed to be super deducted are not limited to expenses specifically used for R&D activities, including expenses for operation and maintenance, adjustment, inspection, repair, etc. of instruments and equipment, molds, process equipment development and manufacturing expenses for intermediate tests and product trial production. . As well as the rental fees for instruments and equipment used for R&D activities rented through operating leases, and the amortization of software, patents, non-patented technologies (including licenses, proprietary technologies, designs and calculation methods, etc.) used for R&D activities, etc. sales expenses. In the process of investigating and verifying the super deduction of R&D expenses, it is difficult for the tax authorities to distinguish which of the direct investment expenses and intangible asset amortization expenses are used for R&D activities and which are used for production and operating activities. Often, taxpayers are unable to distinguish between these expense expenditures and require that the full amount of the above expenses cannot be deducted as a superimposed deduction. The Finance and Taxation [2015] No. 119 document solved this problem by canceling the requirement that expense expenditures be “exclusively used for R&D activities”. The labor costs of external personnel can also be deducted in addition. Every year, in order to investigate and verify whether the personnel directly engaged in R&D activities are employees of the enterprise, the tax authorities often have to obtain relevant personnel information from different departments of the taxpayer, which wastes a lot of energy. The scope of the super deduction of labor costs is no longer limited to "on-the-job", which will help tax authorities improve work efficiency and help taxpayers retain high-tech talents. Document No. 119 of Finance and Taxation [2015] stipulates that the wages and salaries of personnel directly engaged in R&D activities, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident funds, as well as the labor services of external R&D personnel Expenses, additional deductions are allowed. The scope of the R&D field is not limited by the two fields. Fiscal and Taxation [2015] No. 119 stipulates in an enumerated manner the industries to which the pre-tax super deduction policy is not applicable, namely: tobacco manufacturing, accommodation and catering industry, wholesale and retail industry , real estate industry, leasing and business services industry, entertainment industry, and other industries specified by the Ministry of Finance and the State Administration of Taxation. The scope of R&D activities has been expanded, making it more applicable. This avoids the tax authorities having to worry about whether the R&D activities belong to the high-tech fields supported by the state and the key areas of high-tech industrialization that are currently prioritized during the investigation and verification process. People cause unnecessary disputes due to the "field" of research and development. The above is the relevant legal knowledge prepared by the editor for you. If you still have questions, it is recommended to consult a Hualv.com lawyer.