Legal basis for deducting R&D expenses:
Article 30 (1) of the Enterprise Income Tax Law and Article 95 of the Regulations for the Implementation of the Enterprise Income Tax Law.
I. Applicable types of enterprises
1. Geographical requirements: resident enterprises
2. Accounting requirements: sound accounting, audit collection and accurate collection of R&D expenses.
3. Industry requirements: non-negative list enterprises, manufacturing enterprises and small and medium-sized science and technology enterprises.
(1) Negative list enterprises: tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment.
(2) Manufacturing enterprises refer to enterprises whose main business is manufacturing and whose main business income accounts for more than 50% of the total income in the year when they enjoy preferential treatment. The scope is determined according to National Economic Industry Classification (GB/T 4754-20 17).
(3) Technology-based SMEs must meet the following conditions:
Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan).
B The total number of employees shall not exceed 500, the annual sales income shall not exceed 200 million yuan, and the total assets shall not exceed 200 million yuan.
The products and services provided by enterprises do not belong to the categories of prohibition, restriction and elimination stipulated by the state.
D. The enterprise has no major safety and quality accidents, serious environmental violations and serious dishonesty in scientific research in the last year and this year, and has not been included in the list of abnormal operations and the list of serious illegal and untrustworthy enterprises.
E. The score of comprehensive evaluation of enterprises according to the evaluation index of small and medium-sized scientific and technological enterprises shall not be less than 60 points, and the score of scientific and technological personnel shall not be less than 0 points.
4. Enterprises entrusted to engage in R&D activities shall not be subject to additional deduction.
Policy basis: Caishui [20 15]No.19, Ministry of Finance State Taxation Administration of The People's Republic of China AnnouncementNo. 13, Ministry of Finance State Taxation Administration of The People's Republic of China AnnouncementNo. 16 in 2022, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.40 No.20 17.
Two. Applicable activities
(1) R&D activities
It refers to the systematic activities with clear objectives that enterprises continue to carry out in order to acquire new scientific and technological knowledge, creatively apply new scientific and technological knowledge, or substantially improve technology, products (services) and processes.
1. Independent research and development activities
2. Entrusting R&D activities: The expenses incurred by enterprises entrusting external institutions or individuals to carry out R&D activities can be deducted before tax according to regulations. External institutions include overseas institutions, and external individuals do not include overseas individuals.
3. Cooperative R&D activities: * * For jointly developed projects, each partner shall separately calculate and deduct its own actual R&D expenses.
4. Centralized R&D activities of the Group: The actual R&D expenses can be shared among the beneficiary member enterprises according to a reasonable R&D expense sharing method, and the related member enterprises can calculate and deduct them separately.
5. Failed R&D activities: The incurred R&D expenses can enjoy the pre-tax deduction policy.
Creative design activities
Refers to the development of multimedia software, animation game software, digital animation and game design and production; Architectural engineering design (the evaluation standard of green building is Samsung) and special design of landscape engineering; Industrial design, multimedia design, animation and derivative product design, model design, etc.
Policy basis: Caishui [20 15]No. 1 19
Third, the scope of cost collection.
(1) Personnel service fee
1. Expense range: salary (including equity incentive expenses that can be deducted before tax), basic endowment insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance, housing accumulation fund, and labor expenses of external R&D personnel.
2. Personnel types: researchers, technicians, auxiliary personnel and external R&D personnel.
(1) Researchers refer to professionals who are mainly engaged in R&D projects;
(2) Technical personnel refer to those who have technical knowledge and experience in one or more fields such as engineering technology, natural science and life science, and participate in R&D work under the guidance of researchers;
(3) Auxiliary personnel refer to technical personnel who participate in research and development activities;
(4) Foreign R&D personnel refer to researchers, technicians and auxiliary personnel who have signed employment agreements (contracts) with their own enterprises or labor dispatch enterprises and are temporarily employed.
(2) Direct input cost.
Material, fuel and power costs directly consumed by 1.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,
4. Lease the rental fee of instruments and equipment used for R&D activities through operating lease.
(3) depreciation expense.
Accelerated depreciation, according to the amount of depreciation deducted before tax as the deduction base.
(4) Amortization of intangible assets.
If the amortization period is shortened, the amortization part deducted before tax shall be used as the base of additional deduction.
(five) new product design fees, new technology regulations fees, new drug development clinical trial fees, exploration and development technology field test fees.
(6) Other related expenses.
Including conference fees, employee welfare fees, supplementary old-age insurance premiums, supplementary medical insurance premiums, etc. , the total amount shall not exceed 10% of the total amount of deductible R&D expenses.
(seven) other expenses stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Policy basis: Caishui [20 15]No.19, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.4017.
Fourth, the cost calculation
(1) Income from which R&D expenses should be deducted.
1. Government subsidies obtained by enterprises are directly deducted from R&D expenses in accounting treatment. If they are not recognized as taxable income in tax treatment, the deduction amount shall be calculated according to the deducted balance.
2. When an enterprise obtains special income such as scraps, defective products and intermediate experiments formed in the process of R&D, it shall deduct the special income from the collected R&D expenses when calculating the additional R&D expenses in the year when the income is confirmed. If the deduction is insufficient, the extra R&D expenses shall be calculated as zero.
(B) the cost base of commissioned research and development
1. The expenses incurred by the enterprise in entrusting external institutions or individuals to carry out R&D activities shall be included in the R&D expenses of the entrusting party and deducted according to 80% of the actual expenses, and the entrusted party shall not deduct them separately.
2. If a resident enterprise entrusts an overseas enterprise to carry out R&D activities, the R&D expenses shall be calculated as 80% of the actual amount, and shall not exceed 2/3 of the domestic R&D expenses.
Policy basis: People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2017 No.40.
Fifth, the deduction ratio
Non-negative list enterprises 75%; Manufacturing enterprise100%; High-tech SMEs 100%
Policy basis: Caishui [2065438+08] No.99, Ministry of Finance and State Taxation Administration of The People's Republic of China Announcement No.0/3, Ministry of Finance and State Taxation Administration of The People's Republic of China Announcement No.0/6 in 2022.
Sixth, the policy period.
(A) different types of enterprises plus deduction policy period
Non-negative list enterprises: 20 18 65438+ 10/-202365438+February 3 1, 50% will be deducted after the expiration;
Manufacturing enterprise: from 202111;
Small and medium-sized scientific and technological enterprises: from June 65438+1 October1.
(2) retrospective enjoyment period
If the R&D expenses that meet the prescribed deduction conditions are not enjoyed in time after 20 16 1, they can be enjoyed retroactively and go through the filing procedures, and the retrospective period is up to 3 years.
Policy basis: Caishui [2065438+08] No.99, Ministry of Finance State Taxation Administration of The People's Republic of China Announcement No.6, Ministry of Finance State Taxation Administration of The People's Republic of China Announcement No.1 13, Ministry of Finance State Taxation Administration of The People's Republic of China Announcement No.1 16, 2022.
Seven. Special provisions
(1) Activities not subject to the pre-tax deduction policy:
1. Regular upgrade of enterprise products (services).
2. Direct application of scientific research achievements, such as direct adoption of open new technologies, materials, devices, products, services or knowledge.
3. Technical support activities provided by enterprises for 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 or routine quality control, test analysis and maintenance.
7. Research in social sciences, arts or humanities.
Policy basis: Caishui [20 15]No. 1 19
(2) Accounting requirements
1.R&D expenses and production and operation expenses shall be accounted for separately, and the collection of various expenses shall be accurate and reasonable. If the division is unclear, no additional deduction may be implemented.
2. If an enterprise conducts multiple R&D activities in a tax year, it shall separately collect the deductible R&D expenses according to different R&D items.
3. If the actual amount of enterprise R&D expenses cannot be accurately collected and the total amount of foreign exchange cannot be accurately calculated, the tax authorities have the right to make reasonable adjustments to the pre-tax deduction or additional deduction.
Policy basis: Caishui [20 15]No. 1 19
Eight, tax returns
(1) reporting requirements
1. Take the way of "self-judgment, declaration and enjoyment, and relevant materials are kept for future reference", without filing management.
2. Enterprises can judge whether they meet the conditions stipulated in preferential projects according to their own operating conditions. Those who meet the requirements can calculate according to the time of enjoying the preferential treatment, enjoy the tax preferential treatment by filling in the enterprise income tax return, and collect and save relevant information for future reference.
3. When the R&D project is initiated, an auxiliary account for R&D expenses shall be set up and kept by the enterprise for future reference.
Policy basis: People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.9715, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.7615, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.419, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2318, Ministry of Finance and the state.
(2) Increase the deduction time.
1. Remittance enjoyment
2. Prepaid enjoyment [the third quarter of the year (quarterly prepayment) or September (monthly prepayment)];
Policy basis: People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.23, Ministry of Finance and State Taxation Administration of The People's Republic of China Announcement No.3.
(3) Save the documents for future reference.
1. independent, commissioned and cooperative research and development project plan and the resolution document of the competent department of the enterprise on the establishment of independent, commissioned and cooperative research and development projects;
2. List of independent, commissioned and cooperative research and development specialized institutions or project teams and R&D personnel;
3. Entrustment and cooperative research and development project contracts registered by the administrative department of science and technology;
4. Description of cost allocation of personnel engaged in R&D activities (including external personnel) and instruments, equipment and intangible assets used in R&D activities (including work use records and evidence materials for cost allocation calculation);
5. Centralized R&D project R&D expense final statement, centralized R&D project cost sharing schedule and actual income sharing ratio;
6 "R&D expenditure" supplementary subjects and summary table;
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 shall be kept as data for future reference.
8. Documentary proof that the technology-based small and medium-sized enterprises have obtained the warehousing registration number.
9. List of preferential deductions for R&D expenses (A 1070 12) (select enterprises that enjoy preferential deductions in advance)
Policy basis: People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.23, Ministry of Finance and State Taxation Administration of The People's Republic of China Announcement No.3.