【收藏】研发费加计扣除政策五问答

Group 1 - The article discusses the specific requirements for different types of R&D activities regarding the additional deduction of R&D expenses, emphasizing the importance of distinguishing between them when enjoying tax benefits [1] - From January 1, 2023, companies can deduct 100% of actual R&D expenses that do not form intangible assets, and for those that do, they can amortize 200% of the intangible asset cost [2] - Integrated circuit and industrial mother machine companies can deduct 120% of actual R&D expenses and amortize 220% of intangible asset costs during the period from January 1, 2023, to December 31, 2027 [2] Group 2 - When companies outsource R&D activities to external institutions or individuals, they can include 80% of the actual expenses in their R&D costs for tax deductions, while the recipient cannot claim additional deductions [3] - For R&D activities outsourced to foreign institutions, companies can include 80% of the actual expenses in their R&D costs, provided that these expenses do not exceed two-thirds of the eligible domestic R&D expenses [5] Group 3 - In collaborative R&D projects between companies, each party can calculate additional deductions based on their actual R&D expenses, following the project plan and registered technical development contracts [7] - For corporate groups conducting centralized R&D activities, they can allocate R&D expenses among member companies based on a reasonable sharing method that aligns with rights, obligations, and benefits [8]