研发费用加计扣除政策

Core Viewpoint - The article discusses tax incentives aimed at supporting the development of small and micro enterprises, as well as individual businesses, particularly through enhanced R&D expense deductions starting from January 1, 2023 [3][5][6]. Summary by Sections Tax Incentives for R&D - Enterprises can deduct 100% of actual R&D expenses that do not form intangible assets from their taxable income [5]. - For R&D expenses that result in intangible assets, companies can amortize these costs at 200% of the intangible asset's cost [6]. Eligibility Criteria - Companies must adhere to national financial accounting standards and accurately account for R&D expenses [7]. - R&D expenses must be separately accounted for from operational expenses, and unclear allocations will disqualify the company from the enhanced deduction [8]. - Expenses incurred from outsourcing R&D activities can be included at 80% of the actual costs [8]. - Jointly developed projects allow each party to calculate deductions based on their actual R&D expenses [8]. - Companies can allocate R&D expenses among group members based on actual contributions and benefits [8]. - Costs related to creative design activities aimed at innovative products can also be deducted [8]. Application Process - The tax incentives can be enjoyed without the need for a formal application [9]. Policy References - The article cites various legal frameworks and notifications that support the implementation of these tax incentives, including the Corporate Income Tax Law and related regulations [11].