How to declare R&D expenses plus deduction

(1) R&D expenses that can be added and deducted mainly include personnel labor expenses, direct expenses, depreciation expenses, amortization of intangible assets, new product design fees and other related expenses, as shown in the following table:

1. Personnel labor expenses:

Wages and salaries of personnel directly engaged in R&D activities, five risks and one.

2. Direct input costs:

Materials, fuel and power costs directly consumed by R&D activities.

3. Depreciation expense:

Depreciation expense of instruments and equipment used for R&D activities.

4. Amortization of intangible assets:

Amortization expenses of software, patents and non-patented technologies (including licenses, proprietary technologies, design and calculation methods, etc.) used in R&D activities:

5. Design expenses of new products, formulation expenses of new process regulations, clinical trial expenses of new drug development, and field trial expenses of exploration and development technologies.

6. Other related expenses:

The total amount of this expense shall not exceed 11% of the total amount of R&D expenses that can be added and deducted.

(II) Reporting method of R&D expenses plus deduction

1. It should be noted that the composition of R&D expenses and the industries to which they belong

The R&D expenses that can be added and deducted should meet the three standards of R&D stage, R&D expenditure and unrestricted industries.

expenditures that do not belong to the research and development stage, such as market research and technical support activities after commercialization, cannot be classified.

expenditures that do not belong to the nature of research and development, such as the direct application of a scientific research achievement, routine upgrading, routine analysis, social science and humanities research, cannot be classified.

if an enterprise belongs to tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment and other industries, it cannot enjoy additional deduction.

2. Pay attention to the impact of capitalization and expensing on tax burden

There are two ways to add and deduct R&D expenses: capitalization (forming intangible assets) and expensing. Although the total amount of pre-tax deduction allowed under the two ways is the same, whether it is capitalization or expensing, the impact on enterprise income tax is still different.

(1) For example, the R&D expenditure of a high-tech enterprise is 1 billion yuan, and the corporate income tax rate is 1.5%. Then 75% can be deducted by expensing and adding, and 75 million can be deducted from one * *, which can save enterprise income tax by 11.25 million.

under the same conditions, if the R&D expenses are capitalized, they need to be amortized in 11 years, that is, 7.5 million yuan will be deducted every year. At present, the implementation period of the policy is generally three years, and only 3.375 million yuan (751*3*15%) can be saved by enjoying three years.

(2) It can be seen that the advantages of expensing are still very obvious, but how to meet the conditions of expensing needs to be arranged reasonably according to the actual situation of the enterprise, and it should not be blindly expensing, which will lead to fines for overdue taxes or even be regarded as the consequence of malicious use of preferential policies.

3. Standardize financial accounting and preferential procedures

(1) Define the expenditure scope of R&D activities, R&D expenses and R&D personnel in strict accordance with the provisions of the document, make clear accounting, accurately divide the boundaries between enjoyment and non-enjoyment, and keep the information for future reference.

(2) making full use of preferential tax policies is an important way for enterprises to stand out from the competition, but it is also a comprehensive and systematic project. It is necessary to comprehensively optimize the business conditions of enterprises, issue practical review reports and tax compliance optimization plans, and specifically guide enterprises to implement them. At present, only professional tax lawyers who are proficient in law, familiar with business and innovative thinking can help them complete it.