a suitable object

Except for tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment, small and medium-sized technology enterprises can enjoy it.

the above-mentioned enterprises should be resident enterprises with sound accounting, auditing and collecting R&D expenses accurately.

II Policy Contents

(1) Except for small and medium-sized scientific and technological enterprises such as tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment, if the actual R&D expenses incurred in R&D activities do not form intangible assets and are included in the current profits and losses, they will be deducted according to the regulations, and then increased before tax according to 111% of the actual amount from October 1, 2122.

intangible assets will be amortized before tax according to 211% of the cost of intangible assets from October 1, 2122.

(2) Small and medium-sized scientific and technological enterprises refer to small and medium-sized enterprises that rely on a certain number of scientific and technological personnel to engage in scientific and technological research and development activities, obtain independent intellectual property rights and turn them into high-tech products or services, so as to achieve sustainable development.

Small and medium-sized science and technology enterprises must meet the following conditions at the same time:

1. Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan).

2. The total number of employees shall not exceed 511, the annual sales income shall not exceed 211 million yuan, and the total assets shall not exceed 211 million yuan.

3. The products and services provided by enterprises are not prohibited, restricted and eliminated by the state.

4. The enterprise did not have any serious safety, serious quality accidents, serious environmental violations or serious dishonesty in scientific research in the last year and in that year, and the enterprise was not included in the list of abnormal operations and the list of serious illegal and untrustworthy enterprises.

5. The comprehensive evaluation score of the enterprise according to the evaluation index of small and medium-sized scientific and technological enterprises is not less than 61 points, and the index score of scientific and technological personnel shall not be 1 points.

An enterprise that meets the above 1 ~ 4 conditions can be directly confirmed to meet the requirements of high-tech SMEs if it meets one of the following conditions at the same time:

1. The enterprise has a high-tech enterprise qualification certificate within the validity period;

2. The enterprise has won national science and technology awards in recent five years, and ranked among the top three winners;

3. The enterprise has recognized R&D institutions at or above the provincial level;

4. The enterprise has led the formulation of international standards, national standards or industry standards in the past five years.

enterprises can make independent evaluation according to the above conditions, and fill in enterprise information on the national information service platform for small and medium-sized scientific and technological enterprises according to the principle of voluntariness. If there is no objection after publicity, they will be included in the national information database of small and medium-sized scientific and technological enterprises and obtain the warehousing registration number of small and medium-sized scientific and technological enterprises.

provincial science and technology management departments shall mark the warehousing registration number of small and medium-sized science and technology enterprises according to the date of establishment of the enterprise and the date of submission of self-evaluation information.

Among them, if it was established before the warehousing year and submitted the self-evaluation information before May 31, its registration number is 1.

if it was established before the warehousing year but submitted the self-evaluation information after June 1 (inclusive), its registration number is No.11 as A;

if it is established in the year of warehousing, its registration number is B.

enterprises with the warehousing registration number of 1, 11, can enjoy the policy of adding and deducting R&D expenses of small and medium-sized science and technology enterprises in the last year's final settlement.

(3) The expenses incurred by the enterprise in entrusting domestic external institutions or individuals to carry out R&D activities shall be included in the entrusting party's R&D expenses according to 81% of the actual expenses incurred and deducted according to the regulations;

the expenses incurred by entrusting overseas (excluding overseas individuals) to carry out R&D activities shall be included in the overseas R&D expenses entrusted by the entrusting party according to 81% of the actual expenses incurred.

The portion of R&D expenses entrusted overseas that does not exceed two-thirds of domestic qualified R&D expenses may be deducted before enterprise income tax according to regulations.

(4) For the projects jointly developed by the enterprise * * *, the partners shall separately calculate and deduct their own actual R&D expenses.

(5) according to the actual situation of production, operation and scientific and technological development, the enterprise group can reasonably determine the allocation method of R&D expenses for projects with high technical requirements and large investment that need centralized R&D, and the actual R&D expenses can be calculated and deducted by the relevant member enterprises according to the principle of consistency of rights and obligations and matching of expenses and income sharing.

III Operation Process

(1) Enjoy mode

The policy of adding and deducting R&D expenses for enterprises adopts the method of "real occurrence, self-judgment, declaration and enjoyment, and relevant materials are kept for future reference", and the retained materials are as follows:

1. Plan of independent, commissioned and cooperative research and development projects and resolution documents of the competent departments of enterprises on the establishment of independent, commissioned and cooperative research and development projects;

2. the establishment of independent, entrusted and cooperative research and development specialized institutions or project teams and the list of R&D personnel;

3. The contract of entrustment and cooperative research and development projects registered by the administrative department of science and technology;

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

5. Data such as final statement of R&D expenses of centralized R&D projects, detailed statement of cost sharing of centralized R&D projects and actual sharing income ratio;

6. Auxiliary account and summary table of "R&D expenditure";

7. if the enterprise has obtained the appraisal opinions issued by the administrative department of science and technology at or above the prefecture level, it should be kept as information for future reference;

8. List of Plus Deduction Preferences for R&D Expenses (A117112, enterprises that choose to enjoy in advance shall keep it for future reference).

(II) Handling channels

It can be handled through the tax service hall (place) and the electronic tax bureau, and the specific location and website address can be inquired from the "tax service" column of the website of the tax bureau of provinces (autonomous regions, municipalities directly under the central government and cities with separate plans).

(III) Reporting requirements

Enterprises can choose to declare enterprise income tax in the third quarter (quarterly prepayment) in October or in September (monthly prepayment) in advance, and enjoy the preferential policy of adding and deducting R&D expenses in the first three quarters of that year.

those who did not choose to enjoy the preferential policy of R&D expenses plus deduction during the prepayment reporting period in October can also enjoy it uniformly when handling the final settlement of corporate income tax in the current year.

if an enterprise judges that it meets the requirements of science and technology-based SMEs in this year at the time of advance declaration in October, it can choose to enjoy the preferential policy of adding and deducting R&D expenses of science and technology-based SMEs temporarily according to the regulations, and then determine whether it can enjoy the preferential policy of adding and deducting R&D expenses of science and technology-based SMEs according to the situation of obtaining the warehousing registration number when the annual settlement is made.

if the enterprise is not sure whether it can get the warehousing registration number when it declares in advance in October, it can also choose to enjoy it when it is settled at the end of the year.

if the enterprise chooses to enjoy in advance, it can calculate the additional deduction amount by itself when reporting in advance;

for the manual declaration, please fill in the preferential items and preferential amounts such as deduction and addition in line 7 of the Monthly (Quarterly) Advance Tax Return for Enterprise Income Tax of the People's Republic of China (Category A) (A211111).

at the same time, according to the R&D expenses enjoying the preferential treatment, the Detailed List of R&D Expenses Plus Deduction (A117112) of the Annual Tax Return of Enterprise Income Tax of the People's Republic of China (Class A, 2117 Edition) should be filled in, which need not be submitted to the tax authorities in advance, but only be kept together with relevant materials for future reference.

if you declare through the electronic tax bureau, you can directly select the corresponding preferential items from the drop-down menu.

at the time of annual declaration, fill in the relevant columns of the tax exemption, deduction of income and additional deduction preferential list (A117111) and the tax deduction preferential list of R&D expenses (A117112) of the Annual Tax Return of Enterprise Income Tax of the People's Republic of China (Class A, 2117 edition).

(4) Issues related to the pre-tax deduction of the scope of collection of R&D expenses

1.

refers to the wages and salaries of personnel directly engaged in R&D activities, basic old-age insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund, as well as the labor costs of external R&D personnel.

The personnel 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 technicians who participate in research and development activities.

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

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

(2) Wages and salaries include expenditures on equity incentives for R&D personnel that can be deducted before tax according to regulations.

(3) If the personnel directly engaged in R&D activities and the 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 related expenses actually incurred between the R&D expenses and the production and operation expenses according to reasonable methods such as the proportion of actual working hours, and the undistributed expenses shall not be deducted.

2. Direct input cost.

refers to the expenses of materials, fuel and power directly consumed by R&D activities;

The development and manufacturing expenses of molds, 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 for R&D activities, as well as rental expenses for instruments and equipment used for R&D activities rented through operating lease.

(1) If the instruments and equipment used for R&D activities are rented in the form of 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 fees between R&D expenses and production and operation expenses according to reasonable methods such as the proportion of actual working hours, and the undistributed ones shall not be deducted.

(2) If the products directly formed by the enterprise's R&D activities or products formed as components are sold to the outside world, the corresponding material expenses in the R&D expenses shall not be added and deducted.

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 year of sales; if it is insufficient to offset, it will be carried forward to the next year to continue to offset.

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 proportion of actual working hours, and the undistributed ones shall not be deducted.

(2) if the instruments and equipment used by the enterprise for R&D activities comply with the provisions of the tax law and choose the preferential policy of accelerated depreciation, when enjoying the pre-tax deduction policy of R&D expenses, the pre-tax deduction of depreciation will be calculated.

4. Amortization expense of intangible assets.

refers to the amortization expenses of software, patents and non-patented technologies (including licenses, proprietary technologies, design and calculation methods, etc.) used in 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 proportion of actual working hours, and the undistributed ones shall not be deducted.

(2) If the intangible assets used for R&D activities comply with the provisions of the tax law and choose to shorten the amortization period, when enjoying the pre-tax deduction policy for R&D expenses, the amortization part deducted before tax shall be calculated and deducted.

5. new product design fee, new process specification formulation fee, clinical trial fee for new drug development, and field trial fee for exploration and development technology.

refers to all kinds of 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 materials fees, materials translation fees, expert consultation fees, high-tech R&D insurance fees, search, analysis, appraisal, appraisal, evaluation and acceptance fees of R&D results, application fees, registration fees, agency fees, travel expenses, conference fees, employee welfare fees, supplementary pension insurance fees and supplementary medical insurance fees for intellectual property rights.

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

if an enterprise carries out multiple R&D activities at the same time in a tax year, the "other related expenses" limit of all R&D projects shall be calculated uniformly.

7. Other matters

(1) If the government subsidy obtained by the enterprise is directly deducted from the R&D expenses in accounting treatment and it is not recognized as taxable income in tax treatment, the deducted amount shall be calculated according to the deducted balance.

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

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

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

(5) The "expenses incurred in R&D activities" mentioned in Article 3 of State Taxation Administration of The People's Republic of China Announcement No.97 of 2115 refers to the expenses actually paid by the entrusting party to the entrusting party.

whether or not the entrusting party enjoys the pre-tax deduction policy for R&D expenses, the entrusting party shall not add the deduction.

if the entrusting party entrusts a related party to carry out R&D activities, the entrusted party shall provide the entrusting party with the details of the actual R&D project expenses incurred in the R&D process.

(V) Relevant regulations

1. Enterprises should conduct accounting treatment of R&D expenditures in accordance with the requirements of the national financial accounting system;

At the same time, auxiliary accounts are set up for R&D expenses that can be added and deducted according to R&D projects, and the actual amounts of various R&D expenses that can be added and deducted in the current year are accurately collected and accounted.

if an enterprise conducts multiple R&D activities in a tax year, it shall separately collect the R&D expenses that can be added and deducted according to different R&D projects.

2. Enterprises should separately account for R&D expenses and production and operation expenses, and accurately and reasonably collect all expenses. If the division is unclear, additional deduction is not allowed.