科技企业减税新政将出：研发费用加计扣除比例提高｜解读“十五五”

Core Viewpoint - The Chinese government is planning to increase the R&D expense deduction ratio for high-tech enterprises and technology-based SMEs as part of the "14th Five-Year Plan" to encourage innovation and enhance competitiveness in the technology sector [1][2]. Group 1: R&D Expense Deduction Policy - The current R&D expense deduction ratio for high-tech enterprises and technology-based SMEs is 100%, which may be raised to 120% or even higher [1][4]. - The R&D expense deduction policy has evolved since its introduction in 1996, with the ratio increasing from 50% to 75% in 2017, and then to 100% in 2023 [2][3]. - The increase in the deduction ratio is expected to directly reduce the tax burden on these enterprises, allowing them to allocate more resources to R&D and innovation [2][5]. Group 2: International Comparison and Implications - Compared to international standards, China's current 100% deduction is considered moderate, with some countries offering deductions as high as 300% [6][5]. - The proposed increase in the deduction ratio aims to align China's policies with those of developed countries, enhancing the global competitiveness of Chinese technology firms [5][6]. Group 3: Future Policy Recommendations - Experts suggest that future policies should not only focus on increasing the deduction ratio but also on improving the quality of R&D investments [7][8]. - Recommendations include introducing a mechanism for R&D expense incremental credits and considering a tiered deduction system based on R&D intensity and growth rates [8][9]. - There is a call for simplifying the execution process of the R&D expense deduction policy to reduce compliance costs for enterprises [10].