适用重规范 ▏员工在职读研学费能入公司账吗？

Core Viewpoint - The article discusses the concept of "R&D expense super deduction," which is a tax incentive aimed at supporting innovation in enterprises by allowing additional deductions on R&D expenditures beyond standard cost deductions [10][14]. Group 1: R&D Expense Super Deduction - R&D expenses can be deducted from taxable income, and an additional deduction is allowed, effectively reducing the taxable income further [10][13]. - As of January 1, 2023, if R&D expenses do not result in intangible assets, companies can deduct 200% of these expenses, while those that do create intangible assets can amortize 200% of the cost [14]. - Special provisions exist for integrated circuit and industrial mother machine companies, allowing a 120% super deduction from January 1, 2023, to December 31, 2027 [14]. Group 2: Tax Filing and Compliance - Companies must remember three key filing periods for claiming these deductions: prepayment in July or October, and annual corporate income tax settlement [14].