I. Types of R&D expenses plus deduction

1, the research and development expenses of new technologies, new products and new processes based on the documents such as Caishui [2015]1kloc-0/9 are added and deducted.

2. R&D expenses of new technologies, new products and new processes are added and deducted based on documents such as Caishui [2065 438+05] 1 19.

3. The research and development expenses of new technologies, new products and new processes based on the documents such as Caishui [2065 438+05] 1 19 are added and deducted.

Two. R&D expenses plus tax deduction preferential policy document and main policy brief introduction (in chronological order)

① 2016 65438+10/enterprise R&D expenses plus deduction tax preferential policy programmatic document stipulates the scope and proportion of R&D activities and R&D expenses plus deduction: if the actual R&D expenses incurred by an enterprise in R&D activities do not form intangible assets and are included in the current profits and losses, it shall be 50% of the actual amount incurred this year. Where intangible assets are formed, they shall be amortized before tax according to 150% of the cost of intangible assets.

(2) Supplementary documents on the preferential tax policy of adding and deducting enterprise R&D expenses from 20161; The financial funds obtained by enterprises are treated as non-tax income.

The expenses incurred when an enterprise entrusts an external institution or individual to carry out R&D activities can be deducted before tax according to regulations, and 80% of the expenses incurred in R&D activities can be taken as the deduction base. Entrusting individuals to carry out research and development shall be deducted before tax with legal and valid documents such as invoices issued by individuals; The expenses incurred by enterprises in entrusting overseas R&D shall not be deducted, and the R&D expenses shall be declared and filed. Wait a minute.

③ From the date of 20 1 765438+1October1,the collection scope of "5+ 1" was finally determined; Obtain government subsidies for accounting treatment of R&D activities; Special income such as leftovers, defective products and intermediate products in the process of R&D is added and deducted; Wait a minute.

④ 10/October 20 17, 1 to February 20 19, 12, 3 1, deducting 75% of the R&D expenses of small and medium-sized science and technology enterprises.

⑤ From June 20 1 8, 65438+ 10/day, enterprises are allowed to entrust overseas institutions to carry out R&D: the expenses incurred in entrusting overseas R&D activities are included in the entrusted overseas R&D expenses of the entrusting party according to 80% of the actual expenses incurred; The part of the entrusted overseas R&D expenses that does not exceed two-thirds of the domestic qualified R&D expenses may be deducted before the enterprise income tax according to the regulations. Entrusting overseas individuals to conduct research and development is still non-deductible.

⑥ From 20 18 and 1, the losses incurred by high-tech enterprises or small and medium-sized technology enterprises in the first five years of the qualified year are allowed to be carried forward to make up for them in later years, and the longest carrying-forward period is extended from five years to 10.

⑦ During the period from 20 1 8101to 20201February 3 1, if the actual R&D expenses incurred by the enterprise in carrying out R&D activities do not form intangible assets and are included in the current profits and losses, they shall be counted as follows: If intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets in the above period.

⑧ From June +0, 20265438 to 2023 10/day to February 3, 2023 1 day, the R&D expenses of Caishui [2018] No.99 are added and deducted with tax preference (75%).

⑨ Since 2002 1 and1,the R&D expenses actually incurred in R&D activities that have not formed intangible assets and are included in the current profits and losses are deducted before tax according to 100% of the actual amount. Where intangible assets are formed, they shall be amortized before tax according to 200% of the cost of intangible assets. Enterprises can choose their own rules when paying enterprise income tax in the third quarter (quarterly advance payment) or September of that year.

(10) From the date of 202 1 and 1, the calculation of the limit of R&D expenses plus deduction of "other related expenses" of collection items was changed from the original calculation of each R&D item separately to the unified calculation of "other related expenses" of all R&D items; Enterprises can choose to enjoy the preferential policy of adding and deducting R&D expenses in the first three quarters when they pay enterprise income tax in the third quarter (quarterly prepayment) or September (monthly prepayment) in declare in advance in June 5438+00, which is applicable to 2021; R&D expense supplementary account 202 1 has been released.

Since June 65438+ 10/day, 2022, enterprises can enjoy the preferential policies of pre-tax deduction of R&D expenses in the first three quarters of that year when they pay corporate income tax in the third quarter (quarterly prepayment) or September (monthly prepayment) in declare in advance on June 65438+1 day, and clearly stipulate the preferential policies.

Since June 65438+ 10/day, 2022, the actual R&D expenses incurred by small and medium-sized scientific and technological enterprises in R&D activities shall be deducted according to regulations, and then deducted before tax at 1 00% of the actual amount; Where intangible assets are formed, they shall be amortized before tax according to 200% of the cost of intangible assets from June 65438+1 October1day, 2022.

At present, the pre-tax deduction ratio of R&D expenses is 75%, and the pre-tax deduction ratio will increase to 65,438+000% from 65,438+00 in 2022 to 65,438+00 in 2022.

3. Industries enjoying R&D expenses plus deduction

Enterprises can enjoy the deduction of R&D expenses based on the negative list standard, which requires resident enterprises with sound accounting, audit collection and accurate R&D expenses collection. To enjoy the deduction of R&D expenses, it is necessary to pay attention to the applicable object and scope, and enterprises that do not meet the requirements must first be excluded by themselves. The following industries are not applicable to the pre-tax deduction policy.

3. Industries enjoying R&D expenses plus deduction

① Tobacco manufacturing ② Accommodation and catering ③ Wholesale and retail ④ Real estate ⑤ Leasing and business services ⑤ Entertainment ⑤ Other industries specified by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. An industrial enterprise that does not apply the pre-tax deduction policy refers to an enterprise whose main business is the above-mentioned industry, and its main business income in the year when R&D expenses occurred accounts for 50% of the total income calculated by the enterprise according to the provisions of Article 6 of the Tax Law after deducting non-taxable income and investment income (excluding the above-mentioned enterprises).

4. Business activities for which the policy of adding and deducting R&D expenses is not applicable.

In addition to the above-mentioned industry restrictions, it should be noted that an enterprise cannot enjoy the additional deduction of R&D expenses if it commits the following acts in its business activities:

① Regular upgrade of enterprise products (services).

(2) the direct application of scientific research results, such as the direct adoption of open new technologies, materials, devices, products, services or knowledge.

③ Technical support activities provided by enterprises for customers after commercialization.

④ Repetition or simple change of existing products, services, technologies, materials or technological processes.

⑤ Market research, efficiency research 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.