Commissioned research and development costs plus deduction new tax policy

2022 research and development costs plus deduction should pay attention to the four new changes are What are the applicants for research and development project appraisal of the tax authorities competent tax authorities of the enterprise declaration of research and development projects have objections to the research and development project, research and development project appraisal of the applicant, from the requirement for the enterprise to provide the government above the local municipal level of science and technology departments issued by the identification of the research and development project opinion letter to the tax authorities to transfer to ask for science and technology above the local municipal level, the administrative department shall promptly reply to the opinion, to avoid the possibility of taxpayers to make false statements. The administrative department in charge of science and technology at or above the municipal level will be asked to issue an appraisal opinion, and the science and technology department should reply to the opinion in time, which avoids the possibility of taxpayers' falsification on the appraisal opinion of research and development projects. Allow the deduction of research and development costs are not limited to specifically for research and development activities for research and development activities of the cost of instruments, equipment, operation and maintenance, adjustment, inspection, repair and other costs, intermediate testing and product trial production of molds, process equipment development and manufacturing costs. As well as leased through operating leases for R & D activities of instruments, equipment leasing fees for R & D activities of software, patents, non-patented technology (including licenses, proprietary technology, design and calculation methods, etc.) and other amortization costs. Tax authorities in the investigation and verification of R & D costs plus deduction process, it is difficult to distinguish between the direct input costs, amortization of intangible assets which are used for R & D activities, which are used for production and business activities. Often because the taxpayer can not distinguish between these expenses, and require the full amount of the above costs can not be deducted. Cai Shui [2015] No. 119 document canceled the cost of expenditure "specifically for research and development activities," the provisions of the solution to this problem. External personnel labor costs can also be deducted Tax authorities each year in order to investigate and verify the direct R & D activities of personnel belonging to the enterprise employees, often from different departments of the taxpayer to retrieve the relevant personnel information, a lot of wasted energy. The scope of additional deduction for labor costs is no longer limited to "on-the-job", which is conducive to improving the efficiency of the tax authorities, and is conducive to the retention of high-tech talents by taxpayers. Cai Shui [2015] No. 119 document provides that directly engaged in research and development activities, salaries and wages, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums, maternity insurance premiums and housing fund, as well as external research and development personnel labor costs, allowing additional deduction. The scope of the R&D field is not limited by two fields Cai Shui [2015] No. 119 provides for the industries that are not applicable to the policy of pre-tax deduction by enumeration, i.e., tobacco manufacturing, accommodation and catering, wholesale and retail trade, real estate, leasing and business services, entertainment, and other industries as stipulated by the Ministry of Finance and the State Administration of Taxation (SAT). The expansion of the field of research and development activities, so that its applicability is broader, to avoid the tax authorities in the investigation and verification, due to the research and development activities belong to the state's key support for high-tech fields, the current priority development of high-tech industrialization of key areas, and taxpayers due to research and development of the "field" of the issue of unnecessary disputes. The above is the small make-up for you to prepare the relevant legal knowledge, if there is still a problem, it is recommended that the lawyer to the Huaru network to consult.