温馨提醒！7月可申报享受上半年研发费用加计扣除及申报流程

Core Viewpoint - The article discusses the new policy allowing companies to enjoy additional deductions for R&D expenses when filing corporate income tax, aimed at supporting innovation and reducing tax burdens for businesses [1]. Applicable Targets - Resident enterprises with sound accounting practices that can accurately account for R&D expenses are eligible [3]. - Enterprises not included in the negative list, which excludes industries such as tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment [3]. Enjoyment Methods - Method 1: Companies can choose to enjoy the additional deduction for R&D expenses when filing corporate income tax for the second quarter in July or for June if filing monthly, based on their actual business situation [4]. - Method 2: Companies that did not choose to enjoy the benefits in July can opt to do so during the October prepayment or annual settlement if they can accurately account for R&D expenses [4]. - Method 3: Companies can also choose to enjoy the additional deduction for R&D expenses when filing for the third quarter in October or for September if filing monthly [5]. - Method 4: Companies that did not opt for the benefits in October can still choose to enjoy them during the annual settlement if they can accurately account for R&D expenses [6]. Documentation Requirements - Companies must maintain proper accounting for R&D expenses and keep relevant documentation, including project plans, personnel lists, contracts, and expense allocation explanations [6]. - Specific documents required include project approval documents, contracts for commissioned or cooperative R&D, and detailed expense reports [6]. Reporting Process - The reporting process involves logging into the electronic tax bureau, selecting the appropriate tax declaration options, and filling in the relevant forms for corporate income tax [8][9][10]. - It is recommended that companies submit financial statements before declaring corporate income tax to facilitate automatic data filling in the tax system [12]. Policy References - The article cites several official announcements and regulations related to the additional deduction for R&D expenses, including notices from the State Taxation Administration and the Ministry of Finance [14].