Research and development expenses plus Deduction Policy It is not only a preferential policy of enterprise income tax, but also an important preferential tax policy of enterprise growth period.In recent years, China's R & D expense plus deduction policy has been constantly improved. Xiaobian feels that it is necessary to specially push a new policy of pick!Come on, guys!
What is the preferential policy of R & D expenses plus deduction
R & D expenses refer to the actual R & D expenses incurred in R & D activities of enterprises.
Additional deduction refers to the deduction amount in the calculation of taxable income according to the tax law on the basis of the actual amount of expenditure.
The preferential policy of additional deduction of R & D expenditure of enterprises is called the preferential policy of additional deduction of R & D expenses.
new policy: Enterprises can enjoy it in advance in quarterly payment
The announcement of the State Administration of Taxation on further implementing the policy of additional deduction of R & D expenses (Announcement No. 28 of 2021) of the State Administration of Taxation clearly states that enterprises are allowed to enjoy the additional deduction of R & D expenses in the first half of the year during the tax declaration period in October, In October 2021, the tax return period will be increased by another quarter.
At the same time, enterprises enjoy the R & D expenses plus Deduction Policy "Real occurrence, self judgment, declaration and enjoyment, and relevant data are kept for future reference" According to the actual R & D expenses, the enterprise shall calculate the additional deduction amount by itself, fill in the "monthly (quarterly) prepayment tax return of the people's Republic of China for enterprise income tax (Class A)", and fill in the "detailed statement of additional deduction of R & D expenses" according to the R & D expenses (the first three quarters)(a107012). The detailed list of R & D expenses plus deduction (a107012) shall be kept together with other materials stipulated in the policy for future reference.
Maybe a little partner will ask If the enterprise does not enjoy the additional deduction of R & D expenses during the declaration period in October this year, can it still enjoy it in the future?
In the interpretation of the announcement of the State Administration of Taxation on the further implementation of the policy of additional deduction of R & D expenses by the State Administration of Taxation, it is pointed out that if an enterprise does not choose to enjoy preferential treatment in the period of advance payment in October, it can enjoy it in the final settlement before the end of May next year.
Apply for additional deduction of materials for R & D expenses
1. The plan of independent, entrusted and cooperative research and development projects and the resolution documents of the competent departments of the enterprise on the establishment of independent, entrusted and cooperative research and development projects.
2. The establishment of independent, entrusted and cooperative research and development specialized institutions or project teams and the list of R & D personnel.
3. Contracts for entrusted and cooperative research and development projects registered by the competent department of science and technology administration.
4. Payment voucher of entrusted overseas R & D bank and collection voucher issued by the entrusted party.
5. The progress of the commissioned R & D projects in that year.
6. Cost allocation description of personnel engaged in R & D activities (including external employees) and instruments, equipment and intangible assets used for R & D activities (including work usage records and evidence materials for cost allocation calculation).
7. Final statement of R & D expenses of centralized R & D projects, detailed statement of allocation of expenses of centralized R & D projects and actual proportion of revenue shared.
8. "R & D expenditure" auxiliary account and summary table.
9. If the enterprise has obtained the appraisal opinion issued by the administrative department of science and technology at or above the prefecture level (including), it shall be kept as data for future reference.
10. The certificate of warehousing registration number obtained by science and technology-based small and medium-sized enterprises.
11. Contracts related to creative design activities.
12. Explanation on the accounting of related expenses of creative design activities.
It will be October soon. Have you finished your R & D expenses plus deduction?