Group 1 - The industries not applicable for the R&D expense tax deduction policy include tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment, and other industries as specified by the Ministry of Finance and the State Administration of Taxation [3] - The latest version of the national economic industry classification is GB/4754-2017, which is used to determine the applicability of the policy [3] Group 2 - Activities that cannot be included in R&D activities for tax deduction purposes include routine upgrades of products/services, direct application of research results, technical support provided after commercialization, simple changes to existing products or processes, market research, quality control, and research in social sciences, arts, or humanities [5] - R&D activities are defined as systematic activities aimed at acquiring new scientific and technological knowledge, creatively applying this knowledge, or substantially improving technology, products, services, or processes [5] Group 3 - Companies must adhere to national financial accounting standards for accounting treatment of R&D expenses and maintain auxiliary accounts for R&D projects to accurately collect and account for deductible R&D expenses [7] - Companies should separately account for R&D expenses and operational expenses, ensuring accurate and reasonable allocation of all expenditures [7]
享受研发费用加计扣除要注意什么？
蓝色柳林财税室·2026-01-14 07:50