Manufacturing enterprises in the R & D expenses plus deduction ratio increased to how much?
Manufacturing enterprises to carry out R & D activities in the actual incurred R & D costs, not formed intangible assets included in current profit and loss, in accordance with the provisions of the actual deduction on the basis of the January 1, 2021, and then in accordance with the actual amount of 100% of the pre-tax deduction; the formation of intangible assets, January 1, 2021, in accordance with the cost of intangible assets, amortization of 200% in accordance with the pre-tax.
What is the percentage of R&D cost deduction for enterprises other than manufacturing industries?
Enterprises other than those in the manufacturing industry, and not belonging to the tobacco manufacturing industry, accommodation and catering industry, wholesale and retail industry, real estate industry, leasing and business services industry, entertainment industry, the actual R&D expenses incurred in carrying out R&D activities, which are not formed into an intangible asset to be included in the current period's profit and loss, will be deducted in accordance with the provisions of the actual deduction on the basis of 75% of the actual amount before tax before December 31, 2023, on the basis of the actual deduction. 75% of the actual amount incurred, on the basis of the actual deduction in accordance with the regulations before December 31, 2023, and amortized at 175% of the cost of the intangible assets before tax.
How to determine whether a multi-industry enterprise belongs to the manufacturing industry?
Enterprises that have both manufacturing revenue and other business revenue, and the proportion of manufacturing revenue to total revenue in the year of enjoying preferential treatment is more than 50%, are manufacturing enterprises. The proportion of manufacturing revenue to total revenue is less than 50% for other enterprises.
Total revenue is executed in accordance with the provisions of Article 6 of the Enterprise Income Tax Law, which specifically refers to the income of the enterprise in monetary and non-monetary form from various sources, including income from the sale of goods, income from the provision of labor services, income from the transfer of property, dividends and bonuses and other equity investment income, interest income, rental income, royalty income, income from the acceptance of donations, and other income.
How to enjoy the first half of the R & D expenses plus deduction benefits in advance of the October prepayment declaration?
Enterprises in industries other than tobacco manufacturing, accommodation and catering, wholesale and retail trade, real estate, leasing and business services, and entertainment, from January 1, 2021 onwards, enterprises making prepayment declarations in October for the third quarter of the year (quarterly prepayment) or in September (monthly prepayment) can choose to enjoy the preferential policies of additional deduction of research and development expenses in the first half of the year. Preferential policies.
The company adopts the method of "self-assessment, declaration and enjoyment, and retention of relevant information for inspection". Eligible enterprises calculate the amount of deduction on their own, fill in the "People's Republic of China *** and the State Enterprise Income Tax Monthly (Quarterly) Advance Payment Tax Return (Class A)" to enjoy the tax incentives, and according to the enjoyment of additional deduction of R & D expenses (first half of the year) to fill in the "R & D expenses plus deduction of preferential details" (A107012) (do not need to send to the tax authorities), the table with the relevant policy provisions and other information together to be retained for inspection. The form, together with other information specified in the relevant policy, will be kept for inspection.
Enterprises can also choose to October prepayment, the first half of the R & D costs do not enjoy the deduction concessions, unified in the following year for the remittance to enjoy.