注意！7月可申报享受上半年研发费用加计扣除

Core Viewpoint - The article discusses the tax deduction policy for R&D expenses, allowing companies to reduce their tax burden by deducting R&D costs from their taxable income, thus supporting innovation and development [1][2]. Group 1: Enjoyment Method - Companies can enjoy the R&D expense deduction policy by following the "actual occurrence, self-judgment, declaration enjoyment, and relevant materials kept for inspection" approach, allowing them to calculate the deductible amount based on actual R&D expenses without prior approval [1]. Group 2: Policy Content - From January 1, 2023, companies can deduct 100% of actual R&D expenses that do not form intangible assets from their taxable income. For expenses that form intangible assets, they can amortize 200% of the intangible asset cost [1]. - For integrated circuit and industrial mother machine companies, from January 1, 2023, to December 31, 2027, they can deduct 120% of actual R&D expenses and amortize 220% of the intangible asset cost [2]. Group 3: Declaration Process - Companies must log into the electronic tax bureau and find the relevant tax declaration service. If financial statements for the reporting period have not been submitted, they must choose to submit them or continue to the declaration interface [3]. - After entering the declaration interface, companies select the appropriate tax declaration form and fill in the relevant information, including the R&D expense amount for the deduction [6][7]. Group 4: Activities Not Applicable for Deduction - The following activities are not eligible for the tax deduction policy: 1. Routine upgrades of products or services [9]. 2. Direct application of research results using publicly available technologies or materials [10]. 3. Technical support activities provided to customers after commercialization [11]. 4. Simple changes to existing products, services, or processes [12]. 5. Market research or management studies [10]. 6. Routine quality control or maintenance activities [11]. 7. Research in social sciences, arts, or humanities [12][13].