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Q:
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How is the subject to enjoy additional deductions determined?
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A:
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Enterprise income tax status: resident enterprises (high-tech enterprises, non-high-tech enterprises)
Enterprise income tax levy mode: book-check levy (not approved levy)
Accounting: sound
Revenue share: In the year in which the R&D expenses are incurred, the total revenue from the main business of six industries (accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment), including tobacco manufacturing, accounts for 50% (inclusive) or less of the total revenue of the enterprise calculated in accordance with Article 6 of the Tax Law, less the balance of non-taxable income and investment income - R&D investment is measured annually in the corresponding year to enjoy carrier determination
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Q:
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What are the categories of the so-called R&D activities?
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A:
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This includes independent R&D, commissioned R&D, cooperative R&D and centralized R&D.
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Q:
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How to determine the enterprise's R&D activities belong to the enjoyment carrier?
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A:
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Enterprises can determine whether they belong to the enjoyment carrier of policy preferences according to three special points of R&D activities. These include:
1.
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Determination of R&D activities
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2.
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According to the target characteristics of R&D activities
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In order to acquire new knowledge of science and technology.
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In order to creatively apply new knowledge of science and technology
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In order to substantially improve technologies, products and processes
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3.
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Based on whether the R&D activity is continuous and systematic, i.e. the activity is cyclical and has independent time, financial arrangements and staffing.
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Q:
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What is the scope of R&D activities that are eligible for add-on deductions?
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A:
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1.
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Independent research and development, cooperative research and development and centralized research and development
Based on the R&D expenses accounted for in the books, the specific scope of deductible expenses includes personnel labor costs; direct input costs; depreciation expenses; amortization of intangible assets; new product design fees, new process protocol development fees, clinical trial fees for new drug development, field trial fees for exploration and development technology; other related expenses and other expenses as stipulated by the Ministry of Finance and the State Administration of Taxation, etc. The seven major expenses belong to the R&D expenses that are allowed to be deducted.
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2.
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Entrusted R&D: i.e. the actual payment to the entrusted party
Need to pay attention to: when the R&D expenditure is included in the income statement and belongs to the pre-tax deductible van, only then can enjoy the R&D expenses plus deduction.
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Q:
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What are the relevant preferential policies?
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A:
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1.
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Independent R&D, cooperative R&D and centralized R&D: 175% pre-tax deduction
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2.
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Commissioned R&D
Commissioning external institutions or individuals within the territory, 80% of the actual amount paid in the current year plus deduction.
Entrusting an external institution outside of China, the lower of 80% of the actual amount paid in the current year or two-thirds of the eligible R&D expenses within China to determine the amount of additional deduction.
Entrusting individuals outside the country, they cannot enjoy the additional deduction of R&D expenses.
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