First of all, Guo Shui Fa [2008] 1 16 stipulates that:
The following expenses actually incurred by qualified taxpayers in a tax year are allowed to be deducted in accordance with regulations when calculating taxable income.
(a) New product design fees, new process regulations, technical books and materials directly related to R&D activities, and materials translation fees.
(2) Expenses for materials, fuel and power directly consumed in R&D activities.
(3) Wages, salaries, bonuses, allowances and subsidies of on-the-job personnel directly engaged in R&D activities.
(4) depreciation or lease fees for instruments and equipment specially used for R&D activities.
(5) Amortization expenses of intangible assets such as software, patents and non-patented technologies specially used for R&D activities.
(six) the development and manufacturing expenses of molds and process equipment specially used for intermediate test and product trial production.
(seven) the site test fee for exploration and development technology.
(eight) the demonstration, evaluation and acceptance of research and development results.
Secondly, the supplementary provisions of Caishui [2065438+03] No.70:
The following expenses incurred by enterprises engaged in R&D activities can be included in the pre-tax deduction range of research and development expenses:
(1) The basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium, work-related injury insurance premium, maternity insurance premium and housing accumulation fund paid by enterprises for employees directly engaged in R&D activities in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government.
(two) the operation, maintenance, adjustment, testing and maintenance costs of special instruments and equipment for R&D activities.
(three) the purchase cost of samples, prototypes and general detection means that do not constitute fixed assets.
(4) Clinical trial fees for new drug development.
(5) Appraisal fees for research and development achievements.
Finally, the expenses and expenditure items that are not allowed to be deducted before enterprise income tax according to laws, administrative regulations and the Regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China shall not be included in the research and development expenses.
What needs special attention is that the difference between the deduction items of R&D expenses and R&D expenses in accounting and high-tech identification is that there is no "other expenses" and it must be refined into specific deduction items.
2. In addition to the above requirements, there are several points that need special attention:
① If the special financial funds obtained by the enterprise are accounted as non-taxable income, the corresponding expenses shall not be deducted.
(2) If the instruments and equipment dedicated to R&D activities of the enterprise have enjoyed the preferential policy of accelerated depreciation of fixed assets, they shall enjoy the additional deduction of R&D expenses in accordance with the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Administrative Measures for Pre-tax Deduction of Enterprise R&D Expenses (Trial) (Guo Shui Fa [2008] 1 16) and the State Taxation Administration of The People's Republic of China of the Ministry of Finance on R&D.
[2013] No.70), the calculated depreciation and expenses are deducted.
(3) The annual loss of the enterprise after deducting the technology development fee can be made up by the income in the following years, but the carry-over period shall not exceed 5 years at the longest.
3. New policy of adding and deducting R&D expenses
The above provisions of Guo Shui Fa [2008]/KOOC-0//KOOC-0/6 and the supplementary provisions of Cai Shui [20/KOOC-0/3] 70 will expire on 20/KOOC-0/5/KOOC-0/23/KOOC-0/,but they will still be subject to 20/KOOC-.
From 2016110,65438, the new policy of Caishui [2015]19 was implemented. The new policy includes tax documents for high-tech enterprises to deduct the above two R&D expenses. The specific scope of R&D expenses includes:
(1) Personnel labor cost.
Salaries, basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance and housing accumulation fund of personnel directly engaged in R&D activities, and labor expenses of external R&D personnel.
(2) Direct input cost.
① Material, fuel and power costs directly consumed by R&D activities.
(2) 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.
③ Expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used in R&D activities, and rental expenses for renting instruments and equipment used in R&D activities through operating lease.
3. Depreciation expense.
Depreciation expenses of instruments and equipment used in R&D activities.
4. Amortization of intangible assets.
Amortization expenses of software, patented and non-patented technologies (including licensing, proprietary technology, design and calculation methods, etc.). ) for R&D activities.
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.
6. Other related expenses.
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, R&D results retrieval, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fees, application fees, registration fees, agency fees, travel expenses, conference fees, etc. Intellectual property rights. The total amount of the expenses shall not exceed 10% of the total amount of the deductible R&D expenses.
By comparing the old and new policies, we can find that there are three important changes in the specific scope of R&D expenses in the new policy:
(1) The operation, maintenance, adjustment, inspection, repair, lease, depreciation and amortization of software, patents and non-patented technologies of instruments and equipment in R&D activities are no longer emphasized to be dedicated to R&D activities;
(2) It is clear that the labor costs of external R&D personnel can be deducted;
(3) "Other expenses" are added to the expenses that can be increased or decreased. Travel expenses and conference fees directly related to R&D activities can be increased or decreased, and the total amount can be controlled. The total amount of such other expenses shall not exceed 65,438+00% of the total amount of R&D expenses that can be added or subtracted.
4. Industries and activities for which the pre-tax deduction policy is not applicable.
From (1)20 16 1, the pre-tax deduction policy does not apply to the following industries:
① Tobacco manufacturing industry.
② Accommodation and catering industry.
③ Wholesale and retail trade.
④ Real estate industry.
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.
(2) From 20 1 6 65438+101,the pre-tax deduction policy does not apply to the following activities.
① Regular upgrade of enterprise products (services).
(2) the direct application of scientific research results, such as the direct adoption of open new technologies, materials, devices, products, services or knowledge.
③ Technical support activities provided by enterprises for customers after commercialization.
④ Repetition or simple change of existing products, services, technologies, materials or technological processes.
⑤ Market research, efficiency research or management research.
⑥ As an industrial (service) process link or routine quality control, test analysis and maintenance.
⑦ Research in social sciences, arts or humanities.