Port communicationR&D
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Does the 75% super deduction really not restrict industries? Among the matters discussed at the State Council executive meeting held on July 23，There are three main things involving taxation： 1.Focus on tax reduction and fee reduction，On the basis of ensuring that the tax burden on market entities is reduced by more than 1.1 trillion yuan throughout the year，research and development
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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.。
2.For identified advanced manufacturing industries、The 113 billion yuan in VAT refunds for modern service industries and other industries will be basically completed by the end of September.。 3.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 will be implemented as soon as possible.。
CCTV’s “News Network” is not over yet，The financial and taxation community has a clear view on “converting enterprise R&D
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The policy of increasing the super deduction ratio to 75% has been extended from technology-based small and medium-sized enterprises to all enterprises." Hot discussions on this new policy have already begun.，The learning style in the finance and taxation community is definitely the best among all industries.。
And "expanding it to all enterprises" is the focus of hot discussion，Many tax friends draw the conclusion from this sentence：Since it is applicable to all industries，This means that "tobacco manufacturing" and other 6+1 industries can also apply for "according to research and development" in the future.
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This is the policy that 75% of the actual amount incurred will be deducted additionally before tax.。 The author thinks，This understanding is definitely wrong。
first，As a news report on the executive meeting of the State Council，It’s a big directional report，It is impossible to mention all the details of the new tax policy in news reports. Secondly，we can clearly see，"Integrating enterprise research and development
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The policy of increasing the super deduction ratio to 75% has been extended from technology-based small and medium-sized enterprises to all enterprises.”，What is mentioned here is the expansion of the applicable objects of this preferential policy that increases the super deduction ratio from 50% to 75%.，Expanded from originally only applicable to "technology-based small and medium-sized enterprises" to "all industries"。
Instead of talking about enterprise research and development
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The applicable objects of super deduction are expanded to all industries。 visible，The basis for applying the policy of “increasing the super deduction ratio from 50% to 75%”，It's R&D
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Super deduction policy，That is to say，We hid the research and development in advance
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The conditions for super deduction are based on this，There is also a discount to increase the proportion from 50% to 75%.。
Current research and development
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Super deduction policy，It is in accordance with the principles of the Enterprise Income Tax Law and its implementing regulations，By the Ministry of Finance、State Administration of Taxation、Ministry of Science and Technology on improving research and development
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Notice on Pre-tax Super Deduction Policy" (Finance and Taxation [2025] No. 119) details。
Article 4 of this article has clearly stipulated the (6+1) industries to which the pre-tax super deduction policy is not applicable.： 1.Tobacco manufacturing；2.Accommodation and catering industry；3.Wholesale and retail trade；4.real estate industry；5.Leasing and commercial services；6.entertainment industry；7.Other industries specified by the Ministry of Finance and the State Administration of Taxation。
Since the above-mentioned 6+1 industries such as "tobacco manufacturing" even have basic R&D
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Super deduction preferential policies are not applicable，Then why are we talking about increasing the super deduction ratio from 50% to 75%?
therefore，This time "the company will develop and develop
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The policy of increasing the super deduction ratio to 75% has been extended from technology-based small and medium-sized enterprises to all enterprises.”，Naturally, it is impossible to include companies in 6+1 industries such as tobacco manufacturing.，and can only be allowed to carry out research and development
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All businesses subject to super deduction。 also，Will the implementation of this new policy be retroactive to the beginning of this year? The author thinks，There should be no doubt that it will be implemented from January 1, 2025.。
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