The State Administration of Taxation issued the Notice on Issues Concerning Further Implementation of the Policy of Additional Deduction for R&D Expenses on September 13, 2021 (No. 28, 2021, hereinafter referred to as the Notice). When filing the enterprise income tax for the third quarter (quarterly advance payment) or September (monthly advance payment) in October, the enterprise can independently choose to enjoy the preferential policy of additional deduction for the R&D expenses of the first three quarters.

Q：	What materials do enterprises need to prepare?
A：	According to the actual R&D expenditure, the enterprise shall directly fill in the additional deduction amount of the previous three quarters in the pre-paid return form according to the tax policy provisions, and prepare the supplementary account of R&D expenditure for the previous three quarters and the Preferential Schedule for Additional Deduction of R&D Expense (A107012) for future reference.
Q：	If the company did not enjoy the additional deduction for R&D expenses in the October reporting period, can it still enjoy it in the future?
A：	If enterprises do not choose to enjoy the preferential treatment during the October pre-payment period, they can enjoy the preferential treatment when they go through the settlement before the end of May next year.
Q：	Compared with the 2015 version of R&D expenditure auxiliary ledger, in what aspects has the 2021 version been optimized and simplified?
A：	The 2021 edition is mainly optimized and simplified in the following aspects: First is merge auxiliary account style. The 2015 version of R&D expenditure auxiliary ledger has "4 auxiliary ledger +1 summary table". The 2021 version will merge the four types of auxiliary ledger styles into one with a total of "1 auxiliary ledger +1 summary table". Second is to simplify the auxiliary account information. The 2015 version of R&D expenditure auxiliary account requires detailed information of six categories of expenses. The 2021 version only requires enterprises to fill in the total of six categories of expenses, including personnel and labour. Third is to adjust and optimize the operation calibre. The 2015 version does not reflect policy changes since 2015. The 2021 version takes into full consideration the adjustment of tax policies and increases the related list of entrusted overseas R&D, reflecting the adjustment of calculation methods of other related cost limits.
Q：	After the implementation of the Announcement, can the 2015 version of R&D expenditure auxiliary account still be used?
A：	Yes.
Q：	Can the enterprise design the auxiliary account style by itself?
A：	Taxpayers can design their own supplementary accounts. At least the data items listed in the R&D expenditure Auxiliary ledger style of 2021, and the logical relationship should be consistent.