Port communicationShanghai Yushanggang Information Communication-Telling you a good news! Corporate R&D
cost
An additional 75% can be deducted。
one、7Among the matters discussed at the State Council executive meeting held on March 23，There are three main things involving taxation:
- Focus on tax reduction and fee reduction，To ensure that the tax burden on market entities is reduced throughout the year
- 1On the basis of more than one trillion yuan，research and development
cost
The policy of increasing the super deduction ratio to 75% has been extended from technology-based small and medium-sized enterprises to all enterprises.，Preliminary estimates suggest that tax cuts of 65 billion yuan can be achieved throughout the year.；
- For identified advanced manufacturing businesses、Modern services are also waiting for the 113 billion yuan in VAT refunds to be basically completed by the end of September.；
- By implementing ledger management, etc.，Establish accountability，Take out a small refinance loan、Policies such as the exemption of value-added tax on loan interest for small and micro enterprises and individual industrial and commercial households have been implemented。
two、(6+1) industries to which the pre-tax super deduction policy is not applicable：
- Tobacco manufacturing；
- Accommodation and catering industry；
- Wholesale and retail trade；
- real estate industry；
- Leasing and business services industry；
- entertainment industry；
- Other industries specified by the Ministry of Finance and the State Administration of Taxation。
three、Belongs to research and development
cost
of
cost
：A. R&D staff expenses
- Company R&D personnel，including researchers、technical staff、Support staff salary、Five insurances and one fund、Subsidies, etc.；
- The company’s equity incentives for R&D personnel；
- Labor services for external R&D personnel
cost
(It is not based on the total labor fees paid by your company.，Instead, it is based on what the corresponding labor dispatch enterprise receives.
cost
back，Actual wages and salaries paid to external R&D personnel, etc.
cost
）。
B. Invested directly in research and development
cost
- Materials directly consumed by R&D activities、fuel、power
cost
；2.Molds for pilot testing and product trials、Process equipment development and manufacturing
cost
；3.Samples that do not constitute fixed assets、Purchase of prototypes and general testing methods
cost
；4.Inspection of trial products
cost
；5.instrument、Equipment operation and maintenance、Adjustment、test、Maintenance etc.
cost
；6.Instruments leased through operating leases、Equipment rental
cost
。
That's all
cost
Must be used for R&D activities，To qualify for the super deduction。C. Depreciation of instruments and equipment and amortization of intangible assets
cost
- instrument、Depreciation of equipment；
- software、Amortization of patent rights
cost
；3.license、Amortization of patent rights
cost
；4.Amortization of design and calculation methods
cost
。That's all
cost
Must be used for R&D activities。
D. Various types of new technologies
cost
- New product design fees；
- New process specification development fee；
- Clinical trial fees for new drug development；
- Field test fees for exploration and development technology。E.Other related
cost
- employee benefits、Supplementary pension insurance premium、supplementary medical insurance premium；
- Data fee、Data translation fee；
- Expert consultation fee；
- Technology research and development insurance premiums；
- R&D results related
cost
；6.corresponding intellectual property rights
cost
。
due to R&D
cost
Super deductions belong to corporate income tax，Corporate income tax is usually paid in advance、R&D
cost
Tax Benefits of Super Deduction：
- Expansion of scope of R&D activities；
- R&D
cost
Expansion of the scope of super deduction, R&D that enjoys preferential treatment under the original policy
cost
Only for full-time R&D personnel
cost
，and materials specifically used in R&D
cost
、Equipment depreciation expenses together、Amortization of intangible assets, etc.。
- Adding modern services also–Super deduction for creative designs for enterprises to gain innovativeness、creativity、Breakthrough products related to creative design activities
cost
，You can search for current policies for pre-tax additional deductions。
- Simplify research and development
cost
The original policy of aggregation and accounting management. To enjoy the preferential policy of super deduction, enterprises must set up separate R&D
cost
special account，But in fact, many companies may not have separate special accounting accounts.，Often the conditions are not met when applying。
- Enterprises with original policies that reduce review procedures can enjoy super deduction benefits，All valid certificates must be provided to the tax authorities at the time of annual declaration，When the tax authorities have objections to the R&D projects declared by the enterprise，The enterprise provides appraisal opinions from the science and technology department。
- A new 3-year retrospective enjoyment period is added for enterprises that comply with current regulations for R&D
cost
Additional deduction conditions but not enjoyed in time after January 1, 2025，Can be retroactively enjoyed and completed filing procedures，The maximum retroactive period is 3 years。
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