企业必看！研发费用加计扣除五大误区与真相

Core Viewpoint - The article discusses the tax policies related to research and development (R&D) expenses, clarifying misconceptions about eligibility for tax deductions, especially for companies experiencing losses or operating in specific industries [5][7][8]. Group 1: R&D Expense Deduction Eligibility - Certain activities are not eligible for tax deductions under the R&D expense policy, including routine upgrades of products/services, direct application of existing technologies, and market research [4]. - Companies experiencing losses can still benefit from R&D expense deductions, as losses can be carried forward to future years [7][8]. - Failed R&D activities can qualify for tax deductions if they meet specific criteria [10][11]. Group 2: Industry-Specific Restrictions - Real estate companies are prohibited from enjoying R&D expense deductions, while other industries may qualify [13][14]. - Industries that cannot utilize the R&D expense deduction policy include tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment [14]. Group 3: Accounting and Taxation Methods - The R&D expense deduction policy applies to resident enterprises with sound accounting practices and those that implement a bookkeeping method to accurately collect R&D expenses [15][17]. - Companies under a fixed assessment method are not eligible for the R&D expense deduction policy [15]. Group 4: Credit Management and Compliance - The article outlines the credit management system for tax compliance, detailing behaviors that lead to credit deductions and how to rectify them [21][26]. - Timely correction of tax compliance issues can lead to credit restoration, with specific guidelines on how points can be regained based on the timing of corrections [30][34].