企业所得税汇算清缴热点问答

Group 1 - The core viewpoint of the article is that small and micro-profit enterprises can simultaneously enjoy tax incentives and R&D expense deductions, as per the relevant regulations [2] - The R&D expense deduction rate for general enterprises is set at 100% for expenses that do not form intangible assets and 200% for those that do, effective from January 1, 2023 [2] - Integrated circuit and industrial mother machine enterprises also follow the same R&D expense deduction rules as general enterprises, effective from January 1, 2023 [2] Group 2 - The announcement clarifies that enterprises can deduct R&D expenses from their taxable income, which is applicable from January 1, 2018, to December 31, 2027 [2]