How to calculate the proportion of R&D expenses that are allowed to be deducted and added

Answer: If the R&D expenses incurred by an enterprise for developing new technologies, new products and new processes do not form intangible assets and are included in the current profits and losses, they will be deducted before tax according to 75% of the actual amount during the period from October 1, 2118 to February 31, 2121. Intangible assets are amortized before tax according to 1.75% of the cost of intangible assets during the above-mentioned period.

(1) Industries and enterprises to which the pre-tax deduction policy for R&D expenses is not applicable

1. Tobacco manufacturing 2. Accommodation and catering 3. Wholesale and retail 4. Real estate 5. Leasing and business services 6. Entertainment 7. Other industries

The businesses listed above are the main businesses; Enterprises whose main business income in the year when R&D expenses occurred accounted for more than 51% (excluding) of the total income calculated by the enterprise according to Article 6 of the Tax Law, excluding non-taxable income and investment income.

The above industries are subject to the National Economic Industry Classification and Code (GB/4754-2111) and updated accordingly.

What expenses in R&D expenses are not deducted before tax?

The expenses that cannot be added and deducted mainly include:

1.*** R&D expenses that should be borne by other parties to the cooperation.

2. For the entrusted development project, the trustee did not provide the entrusting party with the details of the expenses of the R&D project. The expenses of the entrusted development project shall not be deducted.

3. The expenses and expenditure items that are not allowed to be deducted before enterprise income tax by laws, administrative regulations and State Taxation Administration of The People's Republic of China regulations are not allowed to be included in the research and development expenses, such as gifts, gifts, sponsorship fees, etc.

4. If an enterprise has not set up a special research and development institution or an enterprise research and development institution to undertake production and operation tasks at the same time, the research and development expenses and production and operation expenses shall be accounted separately. Accurately and reasonably calculate the expenditures of various research and development expenses. If the division is unclear, additional deduction is not allowed.

5. Enterprises must implement special account management of research and development expenses, and at the same time, they must accurately collect and fill in the actual amount of various research and development expenses that can be added and deducted every year according to the items specified in the schedule of these Measures. When the enterprise makes annual income tax declaration, Submit the relevant information stipulated in these Measures to the competent tax authorities. If the declared R&D expenses are untrue or the information is incomplete, the additional deduction of R&D expenses is not allowed, and the competent tax authorities have the right to make reasonable adjustments to the declared results of the enterprise.

6. For the R&D projects that are intensively developed by the group company, the R&D expenses should be shared by other member companies of the beneficiary group. < P > How to calculate the proportion of the additional deduction of R&D expenses? In this year's final settlement, if an enterprise has expenditures on research and development, it can add 75% to the original basis, which is 1.75% of the original expenses, and deduct the income. The author also explained six expenses that cannot be deducted. Please read the above for details.