Policy points:

From 2002 1 110/to 202212 February 3 1 2, the annual taxable income of small and low-profit enterprises shall be reduced by110,000 yuan. For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%.

Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan.

(2) Relevant documents

1. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Implementing Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [2065 438+09] 13)

2. Announcement of State Taxation Administration of The People's Republic of China on Issues Related to the Implementation of Inclusive Income Tax Reduction and Exemption Policy for Small and Low-profit Enterprises (State Taxation Administration of The People's Republic of China Announcement 20 19 No.2)

3. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the implementation of preferential income tax policies for small and micro enterprises and individual industrial and commercial households (AnnouncementNo. 12 of the Ministry of Finance and State Taxation Administration of The People's Republic of China)

4. Announcement of State Taxation Administration of The People's Republic of China on supporting the development of small-scale enterprises and individual industrial and commercial households to implement preferential income tax policies (State Taxation Administration of The People's Republic of China Announcement No.2021No.8)

Two. R&D expenses plus deduction of preferential policies

Key points of policy

1. For enterprises other than manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment, Ministry of Finance and other industries specified by State Taxation Administration of The People's Republic of China, the actual R&D expenses incurred in R&D activities do not form intangible assets and are included in the current profits and losses, from 20 18 1 to 2023 65438.

2. If the R&D expenses actually incurred by manufacturing enterprises other than tobacco manufacturing in R&D activities do not form intangible assets and are included in the current profits and losses, they will be deducted before tax according to 1 10 from 202 10. Where intangible assets are formed, they shall be amortized before tax from 202 1 1 according to 200% of the cost of intangible assets. Manufacturing enterprises are enterprises whose main business is manufacturing, and their main business income accounts for more than 50% of the total income in the year when they enjoy preferential treatment. The scope of manufacturing industry is determined according to the National Economic Industry Classification (GB/T 4754-20 17). If the relevant departments of the state update the national economic industry classification, it shall be implemented in accordance with its provisions. Total income refers to the income obtained by enterprises from various sources in monetary and non-monetary forms, including: sales of goods, provision of services, transfer of property, dividends, dividends and other equity investment income, interest income, rental income, royalties income, donation income and other income.

3. The R&D fee deduction can be enjoyed in advance in June 5438+ 10. When the enterprise income tax is paid in the third quarter of June 5438+1October in declare in advance (quarterly prepayment) or in September (monthly prepayment), the enterprise can choose to enjoy the preferential policy of R&D expenses plus deduction in the first three quarters of 20021year. Enterprises can also choose to pay in advance on June 10, and enjoy the preferential deduction in the next year's final settlement.

4. The expenses incurred by enterprises entrusting domestic and external institutions or individuals to carry out R&D activities shall be included in the entrusting party's R&D expenses according to 80% of the actual amount, and deducted according to 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 80% of the actual expenses incurred. The part of R&D expenses incurred by entrusting overseas, which does not exceed two-thirds of the domestic qualified R&D expenses, can be deducted before enterprise income tax according to regulations.

5. If the enterprise * * * is called a development project, the partners should separately calculate and deduct their own actual R&D expenses.

6. According to the actual situation of production, operation and scientific and technological development, the enterprise group can reasonably determine the distribution mode of R&D expenses for projects with high technical requirements and large investment and need to concentrate on R&D. The actual R&D expenses can be deducted by the relevant member enterprises according to the principles of consistent rights and obligations, cost matching and revenue sharing.

(2) Relevant documents

1. Announcement of State Taxation Administration of The People's Republic of China on further implementing the policy of adding and deducting R&D expenses (State Taxation Administration of The People's Republic of China Announcement No.2021No.28)

2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Improving the Pre-tax Deduction Policy for R&D Expenses (No.202 1No. 13)

3. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on extending the implementation period of some preferential tax policies (202 1 No.6)

4. Notice of the Ministry of Finance and the Ministry of Science and Technology of State Taxation Administration of The People's Republic of China on Increasing the Pre-tax Deduction Ratio of Research and Development Expenses (Cai Shui [2018] No.99)

5. Notice of the Ministry of Finance and the Department of Science and Technology of State Taxation Administration of The People's Republic of China on Relevant Policy Issues Concerning Pre-tax Addition and Deduction of R&D Expenses Entrusted by Enterprises Abroad (Caishui [2018] No.64)

6. Notice of State Taxation Administration of The People's Republic of China Ministry of Science and Technology of the Ministry of Finance on Perfecting the Pre-tax Deduction Policy for Research and Development Expenses (Caishui [2065 438+05] 165 438+09)

7. Announcement of State Taxation Administration of The People's Republic of China on Issuing the Revised Measures for the Treatment of Preferential Policies for Enterprise Income Tax (No.2018)

8. Announcement of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Pre-tax Addition and Deduction of R&D Expenses (No.2017)

9. Announcement of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Pre-tax Plus Deduction Policy for R&D Expenses of Enterprises (No.97 of 20 15)