Enterprise income tax is the most important tax that the state implements tax incentives, there are tax deductions to reduce the tax rate, plus deductions, accelerated depreciation, investment credits, reduction of income, and many other tax incentives. First, the enterprise income tax plus deduction policy enterprise income tax R & D expenses plus deduction scope is as follows: 1, personnel labor costs. Wages and salaries, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums, maternity insurance premiums and housing fund of personnel directly engaged in R&D activities, as well as labor costs of external R&D personnel.2. Direct input costs. (1) Material, fuel and power costs directly consumed by R&D activities. (2) Development and manufacturing costs of molds and process equipment used for intermediate tests and product trial production, acquisition costs of samples, prototypes and general testing means that do not constitute fixed assets, and inspection costs of trial products. (3) Costs of operation and maintenance, adjustment, inspection and repair of instruments and equipment used for research and development activities, as well as leasing fees for instruments and equipment used for research and development activities leased through operating leases.3. Depreciation expense. Depreciation expense of instruments and equipment used for 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 design fees, new process protocol development fees, clinical trial fees for new drug development, and field trial fees for exploration and development technologies.6. Other related expenses. Other costs directly related to R & D activities, such as technical library fees, data translation fees, 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. The total amount of such expenses shall not exceed 10% of the total amount of deductible R&D expenses. Second, the enterprise income tax approved collection to meet the conditions of enterprise income tax approved collection conditions: 1, in accordance with the provisions of laws and administrative regulations can not be set up books; 2, in accordance with the provisions of laws and administrative regulations should be set up but did not set up books; 3, the unauthorized destruction of books or refused to provide information on tax; 4, although set up books, but the books of accounts, but chaotic or cost information, income vouchers, expense vouchers It is difficult to check the accounts if the books are incomplete; 5. When the tax obligation occurs and the tax declaration is not made in accordance with the stipulated time limit, and the tax authorities order the declaration to be made by the specified time limit, and the declaration is still not made after the specified time limit; 6. When the declared basis for calculating tax is obviously low and there is no justifiable reason for the declaration. Enterprise income tax is a kind of income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-earning organizations within the territory of the People's Republic of China with their production and operation income as the object of taxation. As an enterprise income taxpayer, it shall pay enterprise income tax in accordance with the Enterprise Income Tax Law of the People's Republic of China. However, sole proprietorship enterprises and partnerships are excluded. Third, the enterprise income tax reasonable tax avoidance methods to narrow the enterprise income tax, in fact, is to reduce the taxable income, the smaller the tax base, the less tax paid. Enterprise income tax is based on taxable income, the formula is: taxable income = total income - non-taxable income - tax-exempt income - deductions allowed - allowed to make up for losses in previous years. From this formula, we can see that in order to reduce the taxable income, you can start planning from two aspects: income and various allowable deductions. I hope the above will help.