Two, different enterprises apply to different additive deduction margins
General enterprises1
75% or 175%
January 1, 2018 - - 09/30/2022
If no intangible assets are formed and recognized as current profit and loss, on the basis of actual deduction in accordance with the regulations, 75% of the actual amount incurred will be added and deducted before tax in the above period. If the intangible assets are formed, they will be amortized at 175% of the intangible assets before tax in the above period.General Business 2
100% or 200%
October 1, 2022 - December 31, 2022
October 1, 2022 - December 31, 2022
Not formed intangible assets. strong>
If the intangible assets are not formed and recognized as current profit and loss, on the basis of the actual deduction according to the regulations, during the period from October 1, 2022 to December 31, 2022, the deduction will be further increased according to 100% of the actual amount incurred before tax. If the intangible assets are formed, during the period from October 1, 2022 to December 31, 2022, they will be amortized before tax at 200% of the intangible assets.Manufacturing enterprises
100% or 200%
From January 1, 2021
Those that do not form an intangible asset to be recognized in the current period's profit and loss are deducted in accordance with the provisions of the actual deduction since January 1, 2021 onwards, and then in accordance with the actual amount of 100% of the pre-tax deduction.If intangible assets are formed, starting from January 1, 2021, they will be amortized before tax at 200% of the intangible assets.
Science and technology-based small and medium-sized enterprises (SMEs)
100% or 200%
Since January 1, 2022
If it does not form an intangible asset to be included in the current period's profit and loss, based on the actual deduction in accordance with the regulations. From January 1, 2022 onwards, 100% of the actual amount incurred will be deducted before tax.The formation of intangible assets, from January 1, 2022 onwards, in accordance with the intangible assets of 200% of the pre-tax amortization.
Three industries where the additional deduction is not applicable
Tobacco
Manufacturing
Accommodation and
Restaurant
Wholesale and
Retail
Real Estate
Leasing and
< Business Services
Entertainment
Four, the activities that do not apply to the additional deduction
1
Routine upgrading of the enterprise's products (services);2
The direct application of a scientific research result, such as the direct adoption of a publicly available new process, material, device, product, service or knowledge;3
Technical support activities provided by an enterprise to its customers after commercialization;< strong>4
repetitive or simple changes to existing products, services, technologies, materials or processes;5
market research studies, efficiency surveys, or management studies;6
as industrial (service) process chain or routine quality control, test and analysis, repair and maintenance;7
Research in the social sciences, arts or humanities.Fifth, the declaration of enjoyment of time
Enterprises October prepayment declaration of the third quarter (quarterly prepayment) or September (monthly prepayment) enterprise income tax, you can independently choose to enjoy the preferential policies on the first three quarters of the year for the R & D costs of additional deduction. For those who did not choose to enjoy the preferential policy of additional deduction for R&D expenses during the prepayment filing period in October, they can enjoy the policy uniformly during the remittance period in the following year.Sixth, R & D costs are pooled
1. Personnel labor costs
Directly engaged in R & D activities of personnel wages and salaries, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, workers' compensation insurance premiums, maternity insurance premiums, and housing provident funds, as well as external labor costs of R&D personnel.2. Direct input costs
R & D activities directly consumed materials, fuel and power costs; for intermediate testing and product trial production of molds, process equipment development and manufacturing costs, does not constitute a fixed asset samples, prototypes, and general test means of the purchase cost, the test cost of trial products; for the R & D activities of the operation of the instruments, equipment, maintenance, adjustment, inspection, repair and so on. Maintenance, adjustment, inspection and repair costs, and leasing fees for instruments and equipment used in research and development activities leased through operating leases.3. Depreciation expenses
Depreciation expenses for instruments and equipment used in R&D activities.4. Amortization of intangible assets
Amortization expense of software, patents, and non-patented technologies (including licenses, proprietary technologies, designs and calculation methods, etc.) used in R&D activities.5. New product costs
Costs for new product design, development of new process protocols, clinical trials for new drug development, and field trials for exploration and development technologies.6. Other related costs
Other costs directly related to R & D activities, such as technical library and information fees, data translation fees, expert consulting fees, high-tech R & D insurance premiums, R & D results of the retrieval, analysis, deliberation, argumentation, appraisal, evaluation, assessment, acceptance costs, intellectual property rights application fees, registration fees, agency fees. Travel expenses, meeting expenses, etc.