I. Research and development project
Requirements: 1, the general manager's office of the enterprise or the board of directors of the resolution on the establishment of the project of independent research and development projects. 2, the general manager's office of the enterprise, consisting of the general manager, the deputy general manager, the person in charge of the finance department and the person in charge of the project department. Board of Directors resolution, by all the directors, the head of the Finance Department to participate. 3, the minutes of the meeting, the main contents of: the name of the research and development project, research and development project time, research and development project budgeting, research and development project costs of the collection, research and development project list of professionals and so on.
Two, research and development project plan (format content can be found online, the same below).
Three, research and development project budgeting.
Four, the establishment of the research and development project team and the list of professionals.
Fifth, the research and development project costs are pooled (separate research and development cost ledger or the formation of research and development project cost pooling table).
Sixth, reported to the tax authorities for the record: 1, research and development project plan and research and development expenses budget. 2, research and development of specialized agencies or project team establishment and list of professionals. 3, general manager's office or board of directors of the enterprise on the resolution of the project of independent research and development projects. 4, research and development expenses incurred in the pooling of the table.
Brief description of the preferential policies for additional deduction of research and development expenses
After the introduction of the new Enterprise Income Tax Law in 2008, the additional deduction of research and development expenses in Article 30 of the new Enterprise Income Tax Law and Article 95 of the Implementing Regulations are as follows: The research and development expenses incurred by an enterprise for the purpose of developing new technologies, new products, and new processes, and the expenses incurred for the development of new technologies, new products, and new processes, and the expenses incurred for the development of new technologies, new products, and new processes that do not result in the formation of an intangible asset to be included in the current period's profit or loss, shall be deducted on top of the actual deduction in accordance with the provisions. On the basis of the actual deduction, and then in accordance with the research and development costs of 50% additional deduction; the formation of intangible assets, according to the cost of intangible assets amortized at 150%.
Research and development costs plus deduction work, according to the following requirements.
Applicable enterprises: sound financial and accounting system, the implementation of the checking and collection of enterprises, scientific research institutions and other enterprise income taxpayers. The key to mastering two points: First, the soundness of the accounts, the ability to accurately summarize the actual amount of research and development costs from different accounting accounts can enjoy the enterprise. Secondly, loss-making enterprises can also enjoy the benefit. You can add the deduction to the enterprise's loss for the year and make up for it in the following years in accordance with the years specified in the tax law.
The content of research and development costs:
Research and development costs refers to the costs incurred by the enterprise in a tax year for the research and development of new technologies, new products and new processes, which can be divided into two parts:
(a) Internal research and development inputs
1, direct inputs. Enterprises for R & D activities directly consumed materials, fuel and power costs. Laboratory materials and items purchased for intermediate testing and product trial production of molds, process equipment development and manufacturing costs, equipment adjustment and inspection costs, samples, prototypes and general test means of purchase, test products, such as inspection costs.
2, personnel labor. The wages, bonuses, allowances, subsidies, social insurance premiums, housing fund and other labor costs of the enterprise's on-the-job R & D staff, as well as the labor costs of external R & D staff.
3. Equipment depreciation. Depreciation or rental costs of fixed assets such as instruments and equipment used for R&D activities, as well as costs of operation, maintenance and repair of related fixed assets.
4. Amortization of intangible assets. Amortization expense of intangible assets such as software, patents and non-patented technologies used in research and development activities.
5, design costs. For the conception of new products, new processes, development and manufacturing processes, technical aspects of the design costs
6, R & D results of the demonstration costs. R & D results of the demonstration, evaluation, acceptance, assessment and intellectual property rights application fees, registration fees, agency fees and other costs.
7, other costs related to R & D activities, including technical library and information costs, data translation costs, meeting costs, travel costs, office expenses, foreign affairs, R & D personnel training costs, training costs, expert consulting fees, high-tech R & D insurance costs.
(2) The actual research and development expenses paid for research and development entrusted to outside organizations or developed in cooperation with outside organizations.
These research and development costs, in line with the provisions of the tax law, can be deducted before tax accordingly. However, if you want to enjoy the policy of deducting research and development expenses, we believe that you should also meet several conditions: 1, in accordance with the national regulations on the scope of deductions for research and development expenses. 2, to be directly related to the research and development activities of enterprises.
Three, the operating procedures:
1, the enterprise independent project. Requirements to enjoy the research and development costs plus deduction of enterprises, to research and development of the project on their own, to the relevant government departments for the project.
2, the record. After the enterprise independent project, the following information should be submitted to the tax authorities for the record: (1) research and development project plan and research and development expenses budget. (2) The establishment of specialized research and development institutions or project teams and the list of professionals. (3) The resolution of the general manager's office or the board of directors of the enterprise on the establishment of independent research and development projects.
3, the cost of the collection. From the point of view of simplifying procedures, conducive to the collection, but also conducive to strengthening the management, in principle, according to the project respectively, the research and development projects can be more enterprises according to the large items of the collection. Trial use of research and development costs incurred in the collection table to replace the accounting account for the collection of costs. The cost categories in the pooling table can be based on the above cost categories. If some equipment or personnel are used in different research and development projects, or are used in separate research and development projects or production, they can be apportioned using certain reasonable methods, such as by the amount of work undertaken.
4, offset. Has been filed for the enterprise, in line with the provisions of the research and development costs incurred in the prepaid declaration, the enterprise in addition to the research and development costs are deducted, and at the same time the independent declaration of the additional deduction, both directly in the total amount of profits deducted. But to the research and development costs incurred in the case of the tax authorities to report the summarized table.