So, enterprises to enjoy the benefits, how to categorize R & D expenses, the specific scope of which? To help you sort out the collection of learning ↓ R & D costs before tax deduction to collect the scope of
1. personnel labor costs. Refers to directly engaged in R & D activities personnel wages and salaries, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, workers' compensation insurance premiums, maternity insurance premiums and housing fund, as well as external R & D personnel labor costs.
(1) Personnel directly engaged in R&D activities include researchers, technicians, and auxiliary personnel. Researchers are professionals who are mainly engaged in research and development projects; technicians are those who have technical knowledge and experience in one or more of the fields of engineering, natural sciences and life sciences, and who participate in research and development under the guidance of the researchers; and auxiliary personnel are technicians who participate in research and development activities. External R&D personnel refers to researchers, technicians and auxiliary personnel who have signed labor employment agreements (contracts) with the enterprise or labor dispatch enterprises and are employed on a temporary basis.
Wages and salaries and other expenses paid to the labor dispatching enterprise by the enterprise accepting the labor dispatch in accordance with the agreement (contract) and actually paid by the labor dispatching enterprise to the external research and development personnel belong to the labor expenses of the external research and development personnel.
(2) Salaries and wages include the expenditure on equity incentives for R&D personnel that can be deducted before tax according to regulations.
(3) If the personnel directly engaged in research and development activities and the external research and development personnel are also engaged in non-research and development activities, the enterprise shall make the necessary records of the activities of its personnel and allocate the relevant expenses actually incurred by them between research and development expenses and production and operation expenses according to a reasonable method such as the proportion of the actual working hours, and the undistributed expenses shall not be added to the deduction.
2. Direct input costs. Refers to the 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 acquisition costs, test costs of trial products; used for R & D activities of the operation and maintenance of instruments and equipment, adjustments, inspections, repairs, and other costs, as well as leased through operating leases used for research and development activities. Instruments and equipment leasing fees.
(1) If the instruments and equipments leased under operating leases for R&D activities are also used for non-R&D activities, the enterprise shall make necessary records on the use of the instruments and equipments and allocate the actual leasing expenses incurred between R&D expenses and production and operation expenses according to reasonable methods such as actual working hours and other reasonable methods, and the unallocated ones shall not be subject to any additional deduction.
(2) If the enterprise's R&D activities directly form products or products formed as part of the external sales, the corresponding material costs in the R&D expenses shall not be added and deducted. Product sales and corresponding material costs occur in different tax years and material costs have been included in the R & D costs, can be sold in the year to the corresponding amount of material costs incurred directly offset the current year's R & D costs, less than the offset, carried forward to the next year to continue to offset.
3. Depreciation expenses. Refers to the depreciation of instruments and equipment used in R & D activities.
(1) for R & D activities of instruments, equipment, and at the same time used for non-R & D activities, the enterprise should be the use of its instruments and equipment to make the necessary records, and its actual depreciation expenses incurred in accordance with the proportion of the actual hours of work and other reasonable methods of R & D costs and production and operation costs, and shall not be deducted for failure to allocate.
(2) If the instruments and equipments used by an enterprise for R&D activities are in compliance with the provisions of the tax law and the preferential policy of accelerated depreciation is selected, when enjoying the policy of pre-tax deduction of R&D expenses, additional deduction will be calculated on the depreciated portion of pre-tax deduction.
4. Amortization of intangible assets. Refers to the amortization costs of software, patents, non-patented technology (including licenses, know-how, designs and calculation methods, etc.) used in R & D activities.
(1) intangible assets used in research and development activities, and at the same time used in non-research and development activities, the enterprise shall make the necessary records of the use of its intangible assets, and its actual amortization costs incurred in accordance with the proportion of the actual work hours and other reasonable methods of allocation between research and development costs and production and operating expenses, and the unallocated shall not be added to the deduction.
(2) Intangible assets used in R&D activities, which are in compliance with the provisions of the tax law and choose to shorten the amortization period, will be calculated for the amortization portion of pre-tax deduction when enjoying the policy of pre-tax deduction of R&D expenses.
5. Fees for new product design, formulation of new process protocols, clinical trials for new drug development, and field trials for exploration and development technologies. Refers to enterprises in the design of new products, new process protocols, clinical trials of new drug development, exploration and development of technology site tests incurred in the process of carrying out the activities related to the various types of costs.
6. Other related costs. Refers to other costs directly related to R & D activities, such as technical library fees, data translation costs, expert consulting fees, high-tech R & D insurance premiums, R & D results of the search, analysis, deliberation, demonstration, appraisal, evaluation, assessment, acceptance costs, intellectual property rights, application fees, registration fees, agency fees, travel expenses, meeting expenses, employee welfare, supplemental pension premiums, supplemental medical insurance premiums.
The total amount of such expenses shall not exceed 10% of the total amount of deductible R&D expenses. If an enterprise carries out a number of R&D activities in one tax year, the limit of "other related expenses" for all R&D projects shall be calculated uniformly.
7. Other Matters
(1) The "expenses incurred in R&D activities" referred to in Article 3 of the State Administration of Taxation Announcement No. 97 of 2015 refers to the expenses actually paid by the commissioning party to the commissioned party. Regardless of whether the commissioning party enjoys the policy of pre-tax deduction of R&D expenses, the commissioning party shall not make any deduction. If the commissioning party commissions a related party to carry out R&D activities, the commissioning party is required to provide the commissioning party with a breakdown of the actual R&D project expenses incurred during the R&D process.
Enterprises entrusted to external institutions or individuals within the R & D activities of the costs incurred, according to the actual amount of costs incurred 80% of the commissioner's R & D costs and calculated in accordance with the provisions of the deduction; entrusted to the foreign (excluding foreign individuals) to carry out R & D activities of the costs incurred, according to the actual amount of costs incurred 80% of the commissioner's commissioned foreign R & D costs. The part of the commissioned overseas R&D expenses not exceeding two-thirds of the qualified R&D expenses within the country can be deducted before the enterprise income tax in accordance with the regulations.
(2) Enterprises *** with the cooperative development of the project, by the cooperation of the parties to their own actual R & D costs borne by the calculation of additional deduction.
(3) In accordance with the actual situation of production and operation and scientific and technological development, the enterprise group may reasonably determine the method of apportionment of research and development expenses in accordance with the principle of the consistency of rights and obligations, and the matching of expenses and benefit sharing, for the projects with high technical requirements and large amount of investment, which need to be centrally researched and developed, and apportion the research and development expenses among the beneficiary member enterprises, and the relevant member enterprises shall Calculate the deduction separately.
(4) If the government grants obtained by an enterprise adopt the method of directly offsetting R&D expenses in accounting treatment and are not recognized as taxable income in tax treatment, the amount of additional deduction shall be calculated on the basis of the balance after offsetting.
(5) If an enterprise obtains special income such as scraps, defective products, intermediate trial products, etc. formed in the process of research and development, the special income shall be deducted from the collected research and development expenses in the year of recognizing the income when calculating the additional deduction for research and development expenses, and if there is insufficient deduction, the additional deduction for research and development expenses shall be calculated according to zero.
(6) If the R&D expenses actually incurred by an enterprise in carrying out R&D activities form an intangible asset, the point of time for capitalization shall be consistent with the accounting treatment.
(7) R&D expenses incurred in failed R&D activities are eligible for pre-tax deduction.
(8) Enterprises shall separately account for R&D expenses and production and operation expenses, accurately and reasonably summarize the expenses and expenditures, and shall not apply the additional deduction to those that are not clearly delineated. Enterprises in a tax year to carry out a number of R & D activities, should be in accordance with different R & D projects to collect the R & D expenses can be deducted separately.