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Dalian financial company tells you about the enterprise R & D expenses pre tax deduction of 7 hot issues, come quickly!

2021-08-16

01

Manufacturing enterprises enjoy additional deduction of R & D expenses Special provisions

ask

Is there any special provision for manufacturing enterprises to enjoy additional deduction of R & D expenses?

A: If the R & D expenses actually incurred in R & D activities of manufacturing enterprises do not form intangible assets and are included in the current profits and losses, they shall be deducted before tax according to the actual amount on the basis of deduction according to regulations from January 1, 2021;If intangible assets are formed, they shall be amortized before tax at 200% of the cost of intangible assets from January 1, 2021.


02

How to judge the industry of enterprises with multiple business income

ask


How can enterprises with both manufacturing income and other business income judge whether they belong to manufacturing industry?

A: Manufacturing enterprises with manufacturing business as the main business and enjoying preferential treatment, whose main business income accounts for more than 50% of the total revenue in the current year.Other enterprises are those whose manufacturing income accounts for less than 50% of the total income.Total income shall be implemented in accordance with the provisions of Article 6 of the enterprise income tax law. Specifically, it refers to the income obtained by an enterprise from various sources in monetary and non monetary forms, including income from sales of goods, income from providing labor services, income from transfer of property, dividend and other equity investment income, interest income, rental income, royalty income, donation income, etcOther income.


03

Research and development expenses plus deduction in advance declaration


(1) Whether the advance declaration can enjoy the additional deduction of R & D expenses


ask

Can the R & D expenses incurred by an enterprise enjoy the policy of additional deduction at the time of advance payment declaration, and whether there are clear regulations on the time when the advance payment declaration can enjoy the additional deduction?

A: From January 1, 2021, when enterprises pay the third quarter (quarterly prepayment) or September (monthly prepayment) enterprise income tax in October, they can choose to enjoy the preferential policy of additional deduction for R & D expenses in the first half of the year.


(2) On the scope of enterprises enjoying additional deduction of R & D expenses in advance payment declaration


ask

Is the scope of enterprises enjoying additional deduction of R & D expenses at the time of prepayment only limited to manufacturing enterprises?

A: With the exception of tobacco manufacturing industry, accommodation and catering industry, wholesale and retail industry, real estate industry, leasing and business service industry and entertainment industry, other enterprises can enjoy additional deduction of R & D expenses at the time of advance payment, not limited to manufacturing enterprises.


(3) On the procedures of applying for the deduction of R & D expenses in advance


ask

What procedures do enterprises need to go through to apply for the deduction of R & D expenses in advance?

A: The enterprise can enjoy the additional deduction of R & D expenses in advance payment declaration by adopting the method of "self judgment, declaration and enjoyment, and retention of relevant data for future reference".


(4) The problem of filling in the report form of R & D expenses plus deduction


ask

How to fill in the prepayment declaration form when the enterprise enjoys the additional deduction of R & D expenses?

A: Eligible enterprises can calculate the amount of additional deduction by themselves, fill in the "monthly (quarterly) prepayment tax return form of the people's Republic of China for enterprise income tax (Class A)", and fill in the "detailed statement of R & D expenses plus deduction" (a107012) according to the R & D expenses enjoying the preferential additional deduction (the first half of the year).The detailed list of R & D expenses plus deduction (a107012) shall be kept together with other materials stipulated in relevant policies for future reference, and shall not be submitted to the tax authorities.


(5) Whether the enterprises that do not choose to apply for advance payment and enjoy the additional deduction of R & D expenses can enjoy the annual declaration


ask

If an enterprise does not choose to enjoy the preferential policy of additional deduction of R & D expenses when applying for the third quarter or September, can they enjoy it together with the settlement of the next year?

A: If an enterprise does not choose to enjoy the preferential policy of additional deduction of R & D expenses when applying for the third quarter or September, it can be uniformly enjoyed in the next year.



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