In addition, pay attention to the research and development of six major industries (see policy basis 2), but pay attention to enjoyment and require sound accounting.
Policy basis:
(1) Notice on Increasing the Pre-tax Deduction Ratio of R&D Expenses (Caishui [2065438+08] No.99);
1. If the actual R&D expenses incurred by the enterprise in R&D activities are not included in the current profits and losses, 75% of the actual amount will be deducted before tax on the basis of actual deduction according to regulations, from 201810 to 2020123/. If intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets in the above period.
II. Other policy caliber and management requirements for enterprises to enjoy the pre-tax deduction policy of R&D expenses are in accordance with the Notice of State Taxation Administration of The People's Republic of China Ministry of Science and Technology of the Ministry of Finance on Improving the pre-tax deduction policy of R&D expenses (Caishui [2065 438+05] 165438). In accordance with the State Taxation Administration of The People's Republic of China Ministry of Finance and the Ministry of Science and Technology's Notice on Policy Issues Concerning Pre-tax Deduction of Overseas Research and Development Expenses Entrusted by Enterprises (Caishui [2018] No.64), State Taxation Administration of The People's Republic of China's Announcement on Policy Issues Concerning Pre-tax Deduction of Research and Development Expenses of Enterprises (State Taxation Administration of The People's Republic of China Announcement No.97+05) and other documents.
(2) Basis for Restricting Industries: Notice of Ministry of Finance State Taxation Administration of The People's Republic of China Ministry of Science and Technology on Improving Pre-tax Plus Deduction Policy for Research and Development Expenses (Caishui [2065 438+05] 165 438+09No.) IV. Basis for Restricting Industries: Industries to which Pre-tax Plus Deduction Policy is not applicable:
1, tobacco manufacturing.
2. Accommodation and catering industry.
3. Wholesale and retail.
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.