Good news! Pre-tax deduction to support scientific and technological innovation has been overweight! (Announcement No.28, Ministry of Finance and State Taxation Administration of The People's Republic of China, 2022) I'd like to take this opportunity to sort out the latest R&D expenses plus deduction policy with you!
First, the policy basically stipulates that if the R&D expenses incurred by enterprises for developing new technologies, new products and new processes are not included in the current profits and losses, they will be deducted according to a certain proportion of the R&D expenses on the basis of actual deduction.
Two, different enterprises apply different deductions.
General enterprise 175% or 175%
20 18 65438+ 101-September 30, 2022
If the intangible assets that have not been formed are included in the current profits and losses, 75% of the actual amount will be deducted before tax in the above-mentioned period on the basis of actual deduction according to regulations.
If intangible assets are formed, they shall be amortized before tax according to 175% of intangible assets during the above period.
General enterprise 2 100% or 200%
2022 10-2022 10-2022 3 12
If the unformed intangible assets are included in the current profits and losses, they shall be deducted according to the facts, and then deducted before tax according to 10% of the actual amount from 2022 to 2022 10.
Intangible assets are amortized before tax according to 200% of intangible assets from June 65438+1 October1to February 3, 2022.
Manufacturing enterprise 100% or 200%
From 202 1 1 1
If unformed intangible assets are included in the current profits and losses, they shall be deducted before tax according to 1, 1 and 100% of the actual amount.
Where intangible assets are formed, they shall be amortized before tax from 202 1 1 according to 200% of intangible assets.
High-tech SMEs 100% or 200%
From June 65438+1 October1
If the unformed intangible assets are included in the current profits and losses, on the basis of actual deduction according to regulations, from June 65438+1 October1day, 2022, 100% of the actual amount will be deducted before tax.
If intangible assets are formed, they will be amortized before tax according to 200% of the intangible assets from June 65438+1 October1day, 2022.
Third, it is not applicable to the deduction industry.
tobacco
manufacturing industry
Accommodation and
catering industry
Wholesale and
retailing
realty business
Lease and
commercial service
entertainment industry
4. Not applicable to deduction activities.
1 enterprise products (services) are upgraded regularly;
Direct application of scientific research achievements, such as direct adoption of open new technologies, materials, devices, products, services or knowledge;
3. Technical support activities provided by enterprises to customers after commercialization;
4. Repeated or simple changes to existing products, services, technologies, materials or technological processes;
5. Market survey, efficiency survey or management research;
6 as an industrial (service) process or routine quality control, test analysis and maintenance;
The study of social sciences, arts or humanities.
Verb (abbreviation of verb) declares the enjoyment time of 5438+ 10. When an enterprise prepays enterprise income tax in the third quarter (quarterly prepayment) or September (monthly prepayment), it can choose to enjoy the preferential policy of adding and deducting R&D expenses in the first three quarters of that year.
For those who did not choose to enjoy the preferential policy of R&D fee deduction during the prepayment reporting period of 10, they can enjoy it uniformly during the settlement period of the following year.
The range of intransitive verb R&D expense collection
1. Personnel labor cost
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
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 purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products; Expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used in R&D activities, and rental fees for 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 cost
New product design fee, new process specification formulation fee, clinical trial fee for new drug development, and field trial fee for exploration and development technology.
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, intellectual property fees, registration fees, agency fees, travel expenses, conference fees, etc.