【涨知识】10月征期研发费加计扣除申报攻略来啦~

Group 1 - The article discusses the policy for claiming additional deductions for R&D expenses in October, allowing companies to choose whether to apply these deductions during quarterly or monthly tax filings [2] - Companies can deduct 100% of R&D expenses that do not form intangible assets, and 200% for those that do, with specific rates for integrated circuit and industrial mother machine companies [3] - Different forms of R&D activities have distinct deduction rules, including commissioned R&D and collaborative R&D, with specific percentages applicable for domestic and overseas activities [4][5] Group 2 - The article outlines the types of expenses that can be included in R&D cost calculations, such as personnel costs, direct input costs, and depreciation of equipment used for R&D [7][8] - A detailed process for filing the tax deduction is provided, including steps to fill out the tax declaration form correctly [9] - The article emphasizes the importance of accurate expense categorization to maximize tax benefits under the R&D expense deduction policy [6]