1. What is the content of the New Deal?

R&D expenses actually incurred by enterprises in R&D activities.

1. If the intangible assets are not included in the current profits and losses, on the basis of actual deduction according to regulations, 2023 1 October1,deduct100% of the actual amount before tax;

2 Intangible assets shall be amortized before tax at 200% of the cost of intangible assets from 1 2023.

Second, what content has changed?

The 1. object has changed.

The scope of application of the policy is extended to all industries except tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment.

Times have changed.

Prior to this, the pre-tax deduction ratio of R&D expenses was 75%, and only during the period from 65,438+00 in 2022 to 65,438+00 in 2022, the pre-tax deduction ratio increased to 65,438+000%. Announcement No.7 has no time limit and will be implemented as an institutional arrangement for a long time. Third, which subjects can be enjoyed?

Enterprises in other industries can enjoy the following policies except those that are not applicable to the deduction policy.

4. Which activities are applicable?

A systematic activity with clear objectives that enterprises continue to carry out in order to acquire new scientific and technological knowledge, creatively apply new scientific and technological knowledge, or substantially improve technology, products (services) and processes.

Please note that the pre-tax deduction policy does not apply to the following activities.

1. Regular upgrade of enterprise products (services);

2. 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 research, efficiency survey or management research: 6. As an industrial (service) process link or routine quality control, test analysis and maintenance;

7. Research in social sciences, arts or humanities.

5. What expenses can be deducted?

1. Self-developed enterprises

The scope of application of the policy is extended to all industries except tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment.

2. Enterprises participating in R&D in other ways.

(1) Entrustment: the expenses incurred by the enterprise in entrusting external institutions or individuals to carry out R&D activities;

(2) Cooperation: for the project jointly developed by enterprises, the research and development expenses actually borne by each partner;

(3) Centralized R&D: According to the actual situation of production, operation and scientific and technological development, the R&D expenses actually incurred by enterprise groups for projects with high technical requirements and large investment that need centralized R&D. ..