委托研发加计扣除 这些要点要注意！

Group 1 - The article discusses the tax treatment of research and development (R&D) expenses incurred by companies when outsourcing to foreign entities, highlighting that expenses can be deducted under certain conditions [4][5]. - Companies can deduct 80% of the actual expenses incurred for R&D activities conducted by foreign institutions, provided that these expenses do not exceed two-thirds of the eligible domestic R&D expenses [5]. - Contracts for commissioned or collaborative R&D must be registered with the relevant technology authorities to qualify for tax deductions; unregistered contracts are ineligible [6]. Group 2 - The article clarifies that expenses incurred from commissioning R&D activities to foreign individuals are not eligible for tax deductions [4]. - It emphasizes the importance of maintaining proper documentation, including project plans and resolutions from authorized departments, to support claims for tax deductions [8]. - The article also outlines the implications of new tax policies for small-scale taxpayers, particularly regarding interest income from newly issued government bonds and the applicable VAT exemptions [16].