企业所得税加计扣除怎么填？一图带你了解

Core Viewpoint - The article discusses various tax incentives and deductions available for enterprises in China, particularly focusing on research and development (R&D) expenses and vehicle purchase tax exemptions for new energy vehicles [3][14]. Group 1: R&D Tax Deductions - Enterprises can deduct R&D expenses at a rate of 120% for integrated circuit and industrial mother machine companies, and at 100% for other enterprises [3]. - Expenses related to creative design activities aimed at innovative products can also be deducted, with similar rates of 120% and 100% applicable depending on the type of enterprise [3]. - Basic research expenditures are eligible for a 100% deduction [3]. Group 2: Vehicle Purchase Tax Exemptions - The article outlines specific scenarios where vehicle purchase tax is exempt, including vehicles for foreign embassies, military vehicles, and emergency rescue vehicles [10]. - A new policy allows for the exemption of vehicle purchase tax for new energy vehicles purchased between January 1, 2024, and December 31, 2025, with a maximum exemption of 30,000 yuan per vehicle [14]. - For new energy vehicles purchased between January 1, 2026, and December 31, 2027, the tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [14].