研发费用加计扣除政策问答速览

Group 1 - The article discusses the eligibility for a 120% additional deduction for R&D expenses, which is only available to enterprises encouraged by the state, such as integrated circuits, key designs, and industrial mother machines [2] - It outlines the process for adjusting the deduction ratio in the R&D expense deduction detail table, emphasizing that proactive corrections do not affect tax credit, while failure to rectify after being reminded by tax authorities may lead to penalties [3][6] - The article specifies that the limit for deducting overseas R&D expenses cannot exceed two-thirds of the eligible domestic R&D expenses, providing an example for clarity [4] Group 2 - It highlights common reasons for mismatches between labor costs and total salary declarations, such as including non-R&D personnel salaries or not proportionally allocating part-time personnel costs [5][7] - The article emphasizes the importance of retaining documentation for tax audits, including project initiation documents, auxiliary accounts, and contracts for commissioned R&D, noting that incomplete documentation may lead to tax penalties and affect credit scores [6] - It explains that income from R&D waste must be deducted from direct input costs, and any shortfall in deductions will be calculated as zero for additional deductions [7]