风险防范小贴士|企业所得税研发费用加计扣除

Core Viewpoint - The article emphasizes the importance of the R&D expense super deduction policy as a key driver for innovation in enterprises, highlighting the need for compliance to fully benefit from tax incentives [12][13]. Policy Content - From January 1, 2023, enterprises can deduct 100% of actual R&D expenses that do not form intangible assets from taxable income, and for those that do form intangible assets, they can amortize 200% of the cost [15][18]. R&D Activity Definition - R&D activities are defined as systematic activities aimed at acquiring new scientific and technological knowledge, creatively applying this knowledge, or significantly improving technology, products, or processes [17]. Eligible R&D Expenses - The eligible expenses for tax deduction include: 1. Personnel costs 2. Direct input costs 3. Depreciation expenses 4. Amortization of intangible assets 5. Costs related to new product design, new process formulation, and clinical trials for new drugs [18]. Ineligible Activities for Deduction - Activities not eligible for the super deduction include: 1. Routine upgrades of products or services 2. Direct application of existing research results 3. Technical support provided after commercialization 4. Simple modifications to existing products or processes 5. Market research or management studies 6. Routine quality control or maintenance activities 7. Research in social sciences or humanities [19][20]. Ineligible Industries - Industries that are not eligible for the R&D expense super deduction include: 1. Tobacco manufacturing 2. Accommodation and catering 3. Wholesale and retail 4. Real estate 5. Leasing and business services 6. Entertainment 7. Other industries as defined by the Ministry of Finance and the State Administration of Taxation [21]. Accounting Requirements - Enterprises must maintain sound accounting practices and accurately allocate R&D expenses. They should set up auxiliary accounts for R&D expenses and ensure proper classification between R&D and operational expenses [22]. Risk Prevention Measures - Companies should be aware of common risks associated with the R&D expense super deduction, including misclassification of industry, incorrect identification of R&D activities, and improper allocation of expenses. Regular reviews and accurate record-keeping are essential to mitigate these risks [6][8][9][11].