In our daily fiscal and taxation work, we will encounter some problems that are more or less difficult to solve, so here are some popular problems that can be solved in time and effectively. Take some time to have a look!

1. which industries cannot apply the pre-tax deduction policy for research and development expenses?

a: according to article 4 of the notice of the Ministry of finance, State Taxation Administration of The People's Republic of China and the Ministry of science and technology on improving the pre-tax deduction policy for research and development expenses, the industries that are not applicable to the pre-tax deduction policy include: 1. tobacco manufacturing. 2. Accommodation and catering industry. 3. Wholesale and retail trade. 4. Real estate. 5. Leasing and business services. 6. Entertainment industry. 7. Other industries specified by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

2. Enterprises not only meet the requirements of high-tech enterprises, but also meet the preferential policies of software enterprises. Can they enjoy it in combination?

Answer: Paragraph 2 of Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Further Defining the Implementation Scope of Preferential Policies for Enterprise Income Tax during the Transitional Period (Guo Shui Han [2111] No.157) stipulates: "If a resident enterprise is recognized as a high-tech enterprise and meets the preferential conditions for software manufacturing enterprises and integrated circuit manufacturing enterprises to levy enterprise income tax at half on a regular basis, the applicable income tax rate of the resident enterprise can be chosen to apply the high-tech enterprise's tax rate of 15% or 25%.

3. which policy activities of the enterprise are not applicable to the pre-tax deduction policy of enterprise income tax research and development expenses?

a: according to the notice of the Ministry of finance, State Taxation Administration of The People's Republic of China and the Ministry of science and technology on improving the pre-tax deduction policy for research and development expenses: 1. the scope of research and development activities and research and development expenses. ?

(2) The pre-tax deduction policy is not applicable to the following activities.

1. Regular upgrading of enterprise products (services).

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

3. Technical support activities provided by enterprises to 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 link or routine quality control, test analysis and maintenance.

7. Research in social science, art or humanities.

VI. Execution Time This notice shall be implemented as of 1 October 2116.

4. how should enterprises collect and calculate other related expenses that can be added and deducted when they enjoy the preferential policy of adding and deducting R&D expenses?

a: according to the announcement of State Taxation Administration of The People's Republic of China on issues related to the pre-tax deduction policy for research and development expenses of enterprises (State Taxation Administration of The People's Republic of China Announcement No.97, 2115): II. Collection of research and development expenses? (3) Collection and quota calculation of other related expenses.

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. When calculating the limit of other related expenses of each project, it shall be calculated according to the following formula:

the limit of other related expenses = the sum of expenses from items 1 to 5 of the R&D expenses that are allowed to be deducted in the first paragraph of Article 1 of the Notice ×11%/(1-11%).

when the actual amount of other related expenses is less than the limit, the pre-tax deduction amount 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 will be calculated according to the limit.

VIII. Execution Time

This announcement is applicable to the final settlement of enterprise income tax in 2116 and beyond.

5. In the preferential corporate income tax policy that corporate partners of limited partnership venture capital enterprises enjoy taxable income deduction, how are limited partnership venture capital enterprises and corporate partners defined?

a: according to the announcement of State Taxation Administration of The People's Republic of China on issues related to corporate income tax of corporate partners in venture capital enterprises with limited partnership: 1. venture capital enterprises with limited partnership refer to those enterprises that are governed by the Law of the People's Republic of China on Partnership Enterprises, Interim Measures for the Administration of Venture Capital Enterprises (Order No.39 of the National Development and Reform Commission) and Regulations on the Administration of Foreign-invested Venture Capital Enterprises (MOFTEC, Ministry of Science and Technology, Ministry of Industry and Commerce).

2. The legal person partner of a limited partnership venture capital enterprise refers to a resident enterprise that collects enterprise income tax through auditing in accordance with the Enterprise Income Tax Law of the People's Republic of China and its implementing regulations and relevant regulations.

VIII. This announcement shall be implemented as of October 1, 2115. Enterprises that meet the preferential conditions in 2115 can go through the relevant formalities in the final settlement in 2115.

6. what are the restrictions on the technology that enjoys the preferential conditions of exemption and reduction of enterprise income tax and transfers the non-exclusive license for more than 5 years?

a: according to the announcement of State Taxation Administration of The People's Republic of China on issues related to enterprise income tax from technology transfer of licensed rights (State Taxation Administration of The People's Republic of China announcement No.82, 2115), the transfer of qualified technology with non-exclusive license rights for more than five years is limited to the technology for which it has ownership. The ownership of technology ownership is determined by the administrative department of the State Council. Among them, the ownership of the patent is determined by China National Intellectual Property Administration; The ownership of national defense patents is determined by the General Armament Department; The copyright of computer software shall be determined by the National Copyright Administration; The exclusive right of integrated circuit layout design is determined by China National Intellectual Property Administration; The ownership of new plant varieties is determined by the Ministry of Agriculture; The ownership of new biomedical varieties is determined by china food and drug administration. The announcement shall come into force as of October 1, 2115. From the date of implementation of this announcement, the technology transfer income confirmed by the enterprise's transfer of non-exclusive license use right for more than 5 years shall be implemented according to this announcement.

7. If the software enterprises that enjoy the "two exemptions and three reductions" have annual losses during the period of enjoying the preferential policies, can the time for enjoying the preferential policies be extended?

a: according to article 3 of the announcement of State Taxation Administration of The People's Republic of China on issues related to the implementation of preferential income tax policies for software enterprises (State Taxation Administration of The People's Republic of China announcement No.43, 2113), the profit-making year of software enterprises refers to the first tax year in which the taxable income of software enterprises is greater than zero after they start production and operation, including the tax year in which the enterprise income tax is approved. The time limit for software enterprises to enjoy regular preferential tax reduction and exemption shall be calculated continuously, and shall not be interrupted by losses or other reasons.

8. The enterprise has a special R&D department. However, some R&D projects are attended by external personnel. Can the labor expenses paid by this part be deducted?

Answer: According to the first paragraph of Article 1 of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Perfecting the Pre-tax Deduction Policy for R&D Expenses, since 1 October 2116, the wages and salaries, basic old-age insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund of the personnel directly engaged in R&D activities of the enterprise, as well as the labor expenses of the external R&D personnel, have not formed intangible assets and are included in the current profits and losses. Where intangible assets are formed, they shall be amortized before tax according to 1.51% of the cost of intangible assets.

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