In addition to tobacco manufacturing, small and medium-sized scientific and technological enterprises such as accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment can enjoy it.
The above enterprises should be resident enterprises with sound accounting, accurate collection of accounts and R&D expenses.
Two. Policy content
(1) Except for small and medium-sized scientific and technological enterprises such as tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment, etc., if the R&D expenses actually incurred in R&D activities do not form intangible assets and are included in the current profits and losses, they will be deducted from June 65438+ 10/in 2022, and then pressed.
Where intangible assets are formed, they shall be amortized before tax according to 200% of the cost of intangible assets from June 65438+1 October1day, 2022.
(2) Small and medium-sized scientific and technological enterprises refer to small and medium-sized enterprises that rely on a certain number of scientific and technological personnel to engage in scientific and technological research and development activities, obtain independent intellectual property rights and turn them into high-tech products or services, so as to achieve sustainable development.
Small and medium-sized science and technology enterprises need to meet the following conditions:
1. Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan).
2. The total number of employees shall not exceed 500, the annual sales income shall not exceed 200 million yuan, and the total assets shall not exceed 200 million yuan.
3. The products and services provided by enterprises are not those prohibited, restricted or eliminated by the state.
4. The enterprise has not had any major safety, major quality accidents, serious environmental violations and serious dishonesty in scientific research in the last year and this year, and has not been included in the list of abnormal operations and the list of serious illegal and untrustworthy enterprises.
5 enterprises according to the comprehensive evaluation index of small and medium-sized science and technology enterprises score not less than 60 points, and scientific and technical personnel index score not less than 0 points.
Enterprises that meet the above conditions of 1 ~ 4 and one of the following conditions can be directly recognized as meeting the conditions of small and medium-sized science and technology enterprises:
1. The enterprise has the high-tech enterprise qualification certificate within the validity period;
2 enterprises in recent five years won the national science and technology award, and ranked the top three in the award-winning units;
3. The enterprise has been recognized by R&D institutions at or above the provincial level;
4. Enterprises have led the formulation of international standards, national standards or industry standards in recent five years.
Enterprises can carry out independent evaluation according to the above conditions, and fill in enterprise information on the national information service platform for small and medium-sized science and technology enterprises in accordance with the principle of voluntariness. If there is no objection after publicity, it will be included in the national information database of small and medium-sized scientific and technological enterprises, and the registration number of small and medium-sized scientific and technological enterprises will be obtained.
The provincial science and technology management department shall mark the warehousing registration number of small and medium-sized science and technology enterprises according to the date of establishment of the enterprise and the date of submission of self-evaluation information.
Among them, the registration number 1 1 is 0 if it was established before the warehousing year and self-evaluation information was submitted before May 3 1;
The registration number 11is a if it was established before the warehousing year but submitted the self-evaluation information after June1(inclusive);
If it was established in the year of warehousing, the registration number 1 1 is B.
Enterprises with the warehousing registration number 1 1 0 can enjoy the policy of adding and deducting the R&D expenses of SMEs in the last year's final settlement.
(3) The expenses incurred when an enterprise entrusts domestic and external institutions or individuals to carry out R&D activities shall be included in the entrusting party's R&D expenses according to 80% of the actual expenses, and deducted according to regulations;
The expenses incurred by entrusting overseas (excluding overseas individuals) to carry out R&D activities shall be included in the overseas R&D expenses entrusted by the entrusting party according to 80% of the actual expenses incurred.
The part of R&D expenses incurred by entrusting overseas, which does not exceed two-thirds of the domestic qualified R&D expenses, can be deducted before enterprise income tax according to regulations.
(4) For projects jointly developed by enterprises, all parties to the cooperation shall separately calculate and deduct their actual R&D expenses.
(5) The enterprise group can reasonably determine the allocation method of R&D expenses for projects with high technical requirements and large investment that need to concentrate on R&D according to the actual situation of production, operation and scientific and technological development, and the actual R&D expenses can be deducted by the relevant member enterprises according to the principles of consistent rights and obligations, cost matching and revenue sharing.
Three operating procedures
(A) the way to enjoy
The policy of adding and deducting R&D expenses for enterprises adopts the treatment method of "real occurrence, self-determination, declaration and enjoyment, and retention of relevant materials for future reference", and the retained materials are as follows:
1. independent, commissioned and cooperative research and development project plan and the resolution document of the competent department of the enterprise on the establishment of independent, commissioned and cooperative research and development projects;
2. List of independent, commissioned and cooperative research and development specialized institutions or project teams and R&D personnel;
3. Entrustment and cooperative research and development project contracts registered by the administrative department of science and technology;
4. Description of cost allocation of personnel engaged in R&D activities (including external personnel) and instruments, equipment and intangible assets used in R&D activities (including work use records and evidence materials for cost allocation calculation);
5. Centralized R&D project R&D expense final statement, centralized R&D project cost sharing schedule and actual income sharing ratio;
6 "R&D expenditure" supplementary subjects and summary table;
7. If the enterprise has obtained the appraisal opinions issued by the administrative department of science and technology at or above the prefecture level, it shall be kept as information for future reference;
8. Detailed list of R&D expenses plus deductions (A 1070 12, select the enterprises that enjoy in advance and keep them for future reference).
(2) Handling channels
It can be handled through the tax service office (office) and the electronic tax bureau. The specific location and website can be found in the "tax service" column of the website of the tax bureaus of all provinces (autonomous regions, municipalities directly under the central government and cities under separate state planning).
(3) Reporting requirements
Enterprises can choose to pay enterprise income tax in the third quarter (quarterly prepayment) or September (monthly prepayment) of declare in advance in June 5438+ 10, and enjoy the preferential policy of adding and deducting R&D expenses in the first three quarters of that year.
For those who did not choose to enjoy the preferential policy of R&D expenses plus deduction during the prepayment reporting period of June+10 in 5438, they can also enjoy it uniformly when handling the enterprise income tax settlement in that year.
When an enterprise is in declare in advance in June+10, 5438, it can choose to enjoy the preferential policy of adding and deducting R&D expenses of small and medium-sized science and technology enterprises temporarily according to the regulations, and whether it can enjoy the preferential policy of adding and deducting R&D expenses of small and medium-sized science and technology enterprises according to the situation of obtaining the warehousing registration number when the annual settlement is made.
If the enterprise is not sure whether it can get the warehousing registration number when it is in declare in advance on June 5438+ 10, it can also choose to enjoy it at the end of the year.
If the enterprise chooses to enjoy it in advance, it can calculate the additional deduction by itself when it is in declare in advance;
Manual declaration, in the "People's Republic of China (PRC) * * month (quarter) prepaid tax returns (Class A)" (A200000) line 7 "minus:
Tax-free income, tax reduction and exemption, additional deduction and other preferential items and preferential amounts are reported in the subsidiary bank;
At the same time, according to the added and deducted R&D expenses, the R&D expenses added and deducted list (A 1070 12) of People's Republic of China (PRC) Enterprise Income Tax Annual Tax Return (Class A, 20 17 Edition) should be filled in. This list does not need to be submitted to the tax authorities in advance, but only needs to be kept together with relevant materials for future reference.
If you declare through the electronic tax bureau, you can directly select the corresponding preferential items in the drop-down menu.
At the time of annual declaration, fill in the tax exemption, deduction income and deduction preferential list (A 1070 10) and R&D expense deduction preferential list (A 10) of the Annual Tax Return of Enterprise Income Tax in People's Republic of China (PRC).
(d) Issues related to pre-tax deduction of R&D expenses.
1. Personnel labor cost.
Refers to the wages and salaries of personnel directly engaged in R&D activities, basic endowment insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance and housing accumulation fund, as well as the labor costs of external R&D personnel.
Personnel directly engaged in R&D activities include researchers, technicians and auxiliary personnel.
Researchers refer to professionals who are mainly engaged in research and development projects;
Technical personnel refer to those who have technical knowledge and experience in one or more fields of engineering technology, natural science and life science, and participate in research and development under the guidance of researchers;
Auxiliary personnel refer to technical personnel who participate in R&D activities.
Foreign R&D personnel refer to researchers, technicians and auxiliary personnel who have signed employment agreements (contracts) with their own enterprises or labor dispatch enterprises and are temporarily employed.
(1) The wages and salaries paid by the labor dispatch enterprise to the labor dispatch enterprise according to the agreement (contract) and the wages and salaries actually paid by the labor dispatch enterprise to the external R&D personnel belong to the labor expenses of the external R&D personnel.
(2) Wages and salaries include equity incentive expenses for R&D personnel, which can be deducted before tax according to regulations.
(3) If the personnel directly engaged in R&D activities and external R&D personnel are engaged in non-R&D activities at the same time, the enterprise shall make necessary records of their personnel's activities, and allocate the actual related expenses between R&D expenses and production and operation expenses according to reasonable methods such as the actual working time ratio, and the undistributed expenses shall not be deducted.
2. Direct input cost.
Refers to the expenses of materials, fuel and power directly consumed in R&D activities;
The development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products;
Expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used in R&D activities, and rental fees for instruments and equipment used in R&D activities through operating lease.
(1) If the instruments and equipment used for R&D activities are leased in the form of operating lease and used for non-R&D activities at the same time, the enterprise shall make necessary records on the use of the instruments and equipment, and allocate the actual rental expenses between the R&D expenses and the production and operation expenses according to reasonable methods such as the actual working time ratio, and the undistributed expenses shall not be deducted.
(2) If the products directly formed by the R&D activities of the enterprise or the products formed as part of the products are sold to the outside world, the corresponding material expenses in the R&D expenses shall not be deducted.
If the product sales and the corresponding material expenses occur in different tax years, and the material expenses have been included in the R&D expenses, the R&D expenses of that year can be directly offset by the corresponding amount of material expenses in the sales year. If it is insufficient to offset, it will be carried forward to the next year to continue to offset.
3. Depreciation expense.
Refers to the depreciation expense of instruments and equipment used in R&D activities.
(1) If the instruments and equipment used 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 equipment, and allocate the actual depreciation expenses between the R&D expenses and the production and operation expenses according to reasonable methods such as the actual working hours ratio, and the undistributed ones shall not be deducted.
(2) If the instruments and equipment used by enterprises for R&D activities comply with the provisions of the tax law and choose preferential policies for accelerated depreciation, the pre-tax deduction of depreciation shall be calculated when enjoying the pre-tax deduction policy of R&D expenses.
4. Amortization expenses of intangible assets.
Refers to the amortization expenses of software, patented and non-patented technologies (including licensing, proprietary technology, design and calculation methods, etc.). ) for R&D activities.
(1) If the intangible assets used for R&D activities are also used for non-R&D activities, the enterprise shall make necessary records on the use of the intangible assets, and allocate the actual amortization expenses between the R&D expenses and the production and operation expenses according to reasonable methods such as the actual working hours ratio, and the undistributed expenses shall not be deducted.
(2) For intangible assets used in R&D activities, if the amortization period is shortened in accordance with the provisions of the tax law, the pre-tax deduction of amortization shall be calculated when enjoying the pre-tax deduction policy of R&D expenses.
5. New product design fee, new process specification formulation fee, clinical trial fee for new drug development, and field trial fee for exploration and development technology.
Refers to the various expenses incurred by enterprises in the process of new product design, formulation of new process regulations, clinical trials of new drug development and field trials of exploration and development technologies.
6. Other related expenses.
Refers to other expenses directly related to R&D activities, such as technical books and reference materials, data translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fees, application fees, registration fees, agency fees, travel expenses, conference fees, employee welfare fees, intellectual property supplementary pension insurance fees, supplementary medical insurance fees, etc.
The total amount of such expenses shall not exceed 10% of the total amount of deductible R&D expenses.
If an enterprise conducts multiple R&D activities at the same time in a tax year, it shall uniformly calculate the "other related expenses" limit of all R&D projects.
7. Other matters
(1) Government subsidies obtained by enterprises are directly deducted from R&D expenses in accounting treatment, and if they are not recognized as taxable income in tax treatment, the deduction amount shall be calculated according to the deducted balance.
(2) When an enterprise obtains special income such as leftover materials, defective products and intermediate test products formed in the process of R&D, it shall deduct the special income from the collected R&D expenses when calculating the additional R&D expenses in the year when the income is confirmed. If the deduction is insufficient, the extra R&D expenses will be calculated as zero.
(3) If the actual R&D expenses in enterprise R&D activities form intangible assets, the capitalization time is consistent with the accounting treatment.
(4) R&D expenses incurred in failed R&D activities can enjoy the pre-tax deduction policy.
(5) The "expenses incurred in R&D activities" mentioned in Article 3 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 refers to the expenses actually paid by the entrusting party to the entrusting party.
Whether the entrusting party enjoys the pre-tax deduction policy of R&D expenses or not, the entrusting party shall not make additional deduction.
If the entrusting party entrusts an associated party to carry out R&D activities, the entrusted party shall provide the entrusting party with the details of the actual R&D project expenses incurred in the R&D process.
(5) Relevant regulations
1. The enterprise shall conduct accounting treatment of R&D expenditure according to the requirements of the national financial accounting system;
At the same time, set up an auxiliary account for R&D expenses that can be deducted according to R&D projects, and accurately collect and calculate the actual amount of R&D expenses that can be deducted in the current year.
If an enterprise conducts multiple R&D activities in a tax year, it shall separately collect the deductible R&D expenses according to different R&D items.
2. The enterprise shall separately account for R&D expenses and production and operation expenses, and accurately and reasonably collect all expenses. If the division is unclear, no additional deduction is allowed.