Before (1) 65438+February 3, 20231,if the actual R&D expenses incurred by general enterprises in R&D activities did not form intangible assets and were included in the current profits and losses, the taxable income of the current year will be deducted according to 75% of the actual amount incurred in this year on the basis of the actual amount as stipulated; Where intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets.

(2) If the R&D expenses actually incurred by the production enterprise in R&D activities do not form intangible assets and are included in the current profits and losses, the taxable income of this year shall be deducted from 202 1 1 according to the regulations on the basis of the actual occurrence, according to 100% of the actual amount of this year; Where intangible assets are formed, they shall be amortized before tax according to 200% of the cost of intangible assets.

(3) If the actual R&D expenses incurred in R&D activities of small and medium-sized scientific and technological enterprises are not included in the current profits and losses, they will be deducted before tax according to 1 00% of the actual amount from1in 2022; 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.

2. R&D expenses are allowed to be deducted.

(1) Personnel labor cost.

Refers to the wages and salaries of personnel directly engaged in R&D activities, basic endowment insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance and housing accumulation fund, as well as the labor costs of external R&D personnel.

1. People directly engaged in R&D activities include researchers, technicians and auxiliary personnel. Researchers refer to professionals who are mainly engaged in research and development projects; Technical personnel refer to those who have technical knowledge and experience in one or more fields of engineering technology, natural science and life science, and participate in research and development under the guidance of researchers; Auxiliary personnel refer to technical personnel who participate in R&D activities.

2. Foreign R&D personnel refer to researchers, technicians and auxiliary personnel who have signed employment agreements (contracts) with their own enterprises or labor dispatch enterprises and are temporarily employed.

3. The wages and salaries paid by the labor dispatch enterprise to the labor dispatch enterprise according to the agreement (contract) and the wages and salaries actually paid by the labor dispatch enterprise to the external R&D personnel belong to the labor expenses of the external R&D personnel.

4. The R&D personnel's equity incentive expenditure is in line with the provisions of the Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Treatment of Enterprise Income Tax in the Implementation of Equity Incentive Plan by Domestic Resident Enterprises (State Taxation Administration of The People's Republic of China No.2012 18), and can be added and deducted before tax.

5. If the personnel directly engaged in R&D activities and external R&D personnel are engaged in non-R&D activities at the same time, the enterprise shall make necessary records of their personnel activities, and allocate the actual related expenses between R&D expenses and production and operation expenses according to reasonable methods such as the actual working time ratio, and the undistributed expenses shall not be deducted.

(2) Direct input cost.

Refers to the expenses of materials, fuel and power directly consumed in R&D activities; The development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products; Expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used in R&D activities, and rental fees for instruments and equipment used in R&D activities through operating lease.

1. If the instruments and equipment used for R&D activities are rented out by operating lease and used for non-R&D activities at the same time, the enterprise shall make necessary records on the use of the instruments and equipment, and allocate the actual rental expenses between R&D expenses and production and operation expenses according to reasonable methods such as actual working hours, and the undistributed ones shall not be deducted.

2. If the products directly formed by the R&D activities of the enterprise or the products formed as spare parts are sold to the outside world, the corresponding material expenses in the R&D expenses shall not be deducted.

3. If the product sales and the corresponding material expenses occur in different tax years, and the material expenses have been included in the R&D expenses, the R&D expenses of that year can be directly offset by the corresponding amount of material expenses in the sales year. If it is insufficient to offset, it will be carried forward to the next year to continue to offset.

4. The rent of office buildings and factories in R&D institutions shall not be deducted.

(3) depreciation expense.

Refers to the depreciation expense of instruments and equipment used in R&D activities.

1. If the instruments and equipment used for R&D activities are also used for non-R&D activities, the enterprise shall make necessary records on the use of the instruments and equipment, and allocate the actual depreciation expenses between the R&D expenses and the production and operation expenses according to reasonable methods such as the actual working time ratio, and the undistributed ones shall not be deducted.

2. If the instruments and equipment used by enterprises for R&D activities comply with the provisions of the tax law and choose preferential policies for accelerated depreciation, the pre-tax deduction of depreciation shall be calculated when enjoying the pre-tax deduction policy of R&D expenses.

3. The depreciation expense of the R&D building shall not be deducted.

(4) Amortization of intangible assets.

Refers to the amortization expenses of software, patented and non-patented technologies (including licensing, proprietary technology, design and calculation methods, etc.). ) for R&D activities.

1. If the intangible assets used for R&D activities are also used for non-R&D activities, the enterprise shall make necessary records on the use of the intangible assets, and allocate the actual amortization expenses between the R&D expenses and the production and operation expenses according to reasonable methods such as the actual working hours ratio, and the undistributed expenses shall not be deducted.

2. For intangible assets used in R&D activities, if the amortization period is shortened in accordance with the provisions of the tax law, the pre-tax deduction of amortization amount shall be calculated when enjoying the pre-tax deduction policy of R&D expenses.

(five) new product design fees, new technology regulations fees, new drug development clinical trial fees, exploration and development technology field test fees.

Refers to the various expenses incurred by enterprises in the process of new product design, formulation of new process regulations, clinical trials of new drug development and field trials of exploration and development technologies.

(6) Other related expenses.

Refers to other expenses directly related to R&D activities, such as technical books and reference materials, data translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fees, application fees, registration fees, agency fees, travel expenses, conference fees, employee welfare fees, intellectual property supplementary pension insurance fees, supplementary medical insurance fees, etc. The total amount of such expenses shall not exceed 10% of the total amount of deductible R&D expenses. The limit of "other related expenses" is calculated according to the following formula:

Limit of other related expenses of all R&D projects = sum of five expenses such as personnel services of all R&D projects ×10%/(kloc-0/-kloc-0/0%) "Five expenses such as personnel services" refers to finance and taxation [2015]1. When the actual amount of "other related expenses" is lower than the limit, the pre-tax deduction shall be calculated according to the actual amount; When the actual amount of "other related expenses" is greater than the limit, the pre-tax deduction shall be calculated according to the limit.

Three. other terms

(a) government subsidies obtained by enterprises are directly deducted from R&D expenses in accounting treatment, and if they are not recognized as taxable income in tax treatment, the deduction amount shall be calculated according to the balance after deduction.

(2) When an enterprise obtains special income such as scraps, defective products and intermediate test products formed in the process of R&D, it shall deduct the special income from the collected R&D expenses when calculating the additional R&D expenses in the year when the income is confirmed. If the deduction is insufficient, the extra R&D expenses shall be calculated as zero.

(3) If the R&D expenses actually incurred by an enterprise in R&D activities form intangible assets, the capitalization time shall be consistent with the accounting treatment.

(4) R&D expenses incurred in failed R&D activities can enjoy the pre-tax deduction policy.

(five) related expenses incurred by enterprises in creative design activities to obtain innovative, creative and breakthrough products can be deducted before tax. Creative design activities refer to the development of multimedia software, animation game software, digital animation and game design and production; Architectural engineering design (the evaluation standard of green building is Samsung) and special design of landscape engineering; Industrial design, multimedia design, animation and derivative product design, model design, etc.

(VI) The R&D expenses incurred by the enterprise after 20 16 65438+ 10/month, and if the enterprise fails to enjoy the tax deduction in time in the current period, it can be enjoyed retroactively, with a retrospective period of up to 3 years.

(seven) additional deductions and other enterprise income tax concessions can be superimposed. Enterprises can enjoy relevant preferential policies at the same time if they meet the requirements of enjoying R&D expenses plus deduction policy and other preferential conditions of enterprise income tax.

Four, commissioned research and development expenses plus deduction

(1) The expenses incurred by entrusting domestic institutions or individuals to carry out R&D activities shall be included in the R&D expenses of the entrusting party and deducted according to 80% of the actual expenses, and the entrusted party shall not make additional deduction (the entrusted party shall not make additional deduction regardless of whether the entrusting party enjoys the pre-tax deduction policy for R&D expenses). The actual amount of development expenses entrusted to domestic institutions shall be determined in accordance with the principle of independent transactions.

If there is a relationship between the entrusting party and the entrusted party, the entrusted party shall provide the entrusting party with the expense details of the R&D project. Entrusting individuals to carry out research and development shall be deducted before tax with legal and valid documents such as invoices issued by individuals.

(2) The expenses incurred by entrusting overseas institutions to carry out R&D activities shall be included in the overseas R&D expenses entrusted by the entrusting party according to 80% of the actual expenses incurred, and the part of the overseas R&D expenses that does not exceed two-thirds of the domestic qualified R&D expenses may be deducted before enterprise income tax according to regulations.

The actual amount of research and development expenses entrusted to domestic institutions shall be determined in accordance with the principle of independent transactions. If there is a relationship between the entrusting party and the entrusted party, the entrusted party shall provide the entrusting party with the expense details of the R&D project. R&D activities entrusted to overseas individuals shall not be deducted.

(3) Entrusting R&D activities in China shall sign a technology development contract, and the trustee shall register with the administrative department of science and technology; Entrusting overseas R&D activities shall sign a technology development contract, and the entrusting party shall register with the administrative department of science and technology. Relevant matters shall be implemented in accordance with the Administrative Measures for the Identification and Registration of Technology Contracts and the Rules for the Identification of Technology Contracts.

Five, are not allowed to enjoy the scope of deduction.

(a) Industries not subject to the pre-tax deduction policy

1. Tobacco manufacturing. 2. Accommodation and catering industry. 3. Wholesale and retail trade. 4. Real estate. 5. Leasing and business services. 6. Entertainment circle. 7. 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. The above industries shall be subject to the Classification and Code of National Economy Industries (GB/4754-20 17).

An industrial enterprise that does not apply the pre-tax deduction policy refers to an enterprise whose main business is the above-mentioned industrial business, and whose main business income in the year when R&D expenses occur accounts for more than 50% (excluding 50%) of the total income calculated by the enterprise according to Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC) after deducting non-tax income and investment income.

(2) R&D activities not subject to pre-tax deduction.

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 for 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 or routine quality control, test analysis and maintenance. 7. Research in social sciences, arts or humanities.

(3) Other circumstances in which additional deduction is not allowed.

1. Expenses and expenditure items that are not allowed to be deducted before enterprise income tax as stipulated by laws, administrative regulations and the competent department of finance and taxation of the State Council shall not be deducted.

Expenses that cannot be deducted according to Article 10 of the Enterprise Income Tax Law: 1 dividends, bonuses and other equity investment income paid to investors; 2 enterprise income tax; 3 tax late fees; 4 fines, fines and losses of confiscated property; 5. Donation expenditures other than those specified in Article 9 of this Law; 6 sponsorship expenditure; 7. Unapproved reserve expenditure; 8. Other expenses unrelated to income.

2. Non-resident enterprises, enterprises that pay enterprise income tax according to the approved collection method, and enterprises with sound financial accounting but unable to accurately collect R&D expenses.

Accounting and management of intransitive verbs

(a) enterprises should be in accordance with the requirements of the national financial accounting system, accounting research and development expenditure; At the same time, set up an auxiliary account for R&D expenses that can be deducted according to R&D projects, and accurately collect and calculate the actual amount of R&D expenses that can be deducted in the current year. If an enterprise conducts multiple R&D activities in a tax year, it shall set up auxiliary accounts according to different R&D projects to collect deductible R&D expenses.

(II) In case of R&D incurred by an enterprise, internal vouchers and external vouchers shall be obtained as pre-tax deduction vouchers in accordance with the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Administrative Measures for Pre-tax Deduction Vouchers of Enterprise Income Tax (State Taxation Administration of The People's Republic of China 2065438+28, 2008).

(III) Enterprises can choose to use the 20 15 version of the R&D expenditure auxiliary account or the 202 1 version of the R&D expenditure auxiliary account when setting up the R&D project auxiliary account, or they can design their own R&D expenditure auxiliary account with reference to the above styles.

Seven, preferential declaration process and management

(1) The policy of adding and deducting R&D expenses of enterprises adopts the method of "real occurrence, independent determination, declaration and enjoyment, and retention of relevant information for future reference". The enterprise shall calculate the increase and decrease of R&D expenses according to the auxiliary account set up for R&D projects, and fill in the List of Increase and Decrease of R&D Expenses (A 1070 12). Enterprises applying for R&D expenses plus deduction shall keep the following materials for future reference in accordance with the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing Revised Preferential Policies and Measures for Enterprise Income Tax (State Taxation Administration of The People's Republic of China No.2018 No.23):

1. independent, commissioned and cooperative research and development project plan and the resolution document of the competent department of the enterprise on the establishment of independent, commissioned and cooperative research and development projects;

2. List of independent, commissioned and cooperative research and development specialized institutions or project teams and R&D personnel;

3. Entrustment and cooperative research and development project contracts registered by the administrative department of science and technology;

4. Description of cost allocation of personnel engaged in R&D activities (including external personnel) and instruments, equipment and intangible assets used in R&D activities (including work use records and evidence materials for cost allocation calculation);

5. Centralized R&D project R&D expense final statement, centralized R&D project cost sharing schedule and actual income sharing ratio;

6 "R&D expenditure" supplementary subjects and summary table;

7. Payment vouchers entrusted by overseas R&D banks and receipts issued by the trustee;

8. Progress of R&D projects entrusted in that year;

9. If the enterprise has obtained the appraisal opinions issued by the administrative department of science and technology at or above the prefecture level, it shall be kept as data for future reference.

10. Documentary data of small and medium-sized scientific and technological enterprises obtaining warehousing registration number.