欢迎扫描下方二维码关注： 01 02 申税⼩微，最近我们在处理公司的⽆形资产摊销遇到了⼀些问题，不太明⽩，你能给我讲讲吗？ 没问题。根据《中华⼈⺠共和国企业所得税法实施条例》第六⼗五条规定， ⽆形资产是 指企业为⽣产产品、提供劳 务、出租或者经营管理⽽持有的、没有实物形态的⾮货币性⻓期资产，包括专利权、商标权、著作权、⼟地使⽤权、 ⾮专利技术、商誉等。 原来这么多都是⽆形资产呀，那么这些资产的计税基础是怎么确定的呢？ 根据《中华⼈⺠共和国企业所得税法实施条例》第五⼗六条规定，企业的各项资产，包括固定资产、⽣物资产、⽆形 资产、⻓期待摊费⽤、投资资产、存货等， 以历史成本为计税基础。历史成本是 指企业取得该项资产时实际发⽣的⽀ 出。这⾥要注意，企业持有各项资产期间资产增值或者减值，除国务院财政、税务主管部⻔规定可以确认损益外，不 得调整该资产的计税基础。 03 04 那⽆形资产如何在企业所得税税前摊销？ 根据《中华⼈⺠共和国企业所得税法》第⼗⼆条第⼀款规定，在计算应纳税所得额时，企业按照规定计算的 ⽆形资产摊销费⽤，准予扣除。同时《中华⼈⺠共和国企业所得税法实施条例》第六⼗七条规定， ⽆形资产 按照直线法计算的 ...

Group 1 - The article discusses the importance of correctly handling R&D expenses for tax deductions, emphasizing that materials directly consumed in R&D activities must be deducted accordingly [3][5] - It highlights a specific case where a manufacturing company did not deduct the costs of materials that were either wasted or turned into products, raising concerns about compliance with tax regulations [3] - The article references the policy from the National Taxation Bureau regarding the scope of R&D expense deductions, indicating that companies must be aware of the requirements to avoid potential issues [5] Group 2 - The article provides an example of employee housing benefits that can be deducted from taxes, noting that there are specific limits and requirements for such deductions [9][10] - It explains that the maximum deductible amount for employee welfare expenses is capped at 14% of the total salary expenses, and companies must maintain accurate records to comply with tax regulations [11] - The article stresses the importance of setting up separate accounts for employee welfare expenses to ensure compliance and avoid penalties from tax authorities [11]

Group 1 - The article discusses the tax policy allowing companies to deduct research and development (R&D) expenses incurred from failed projects before tax [2][3] - According to the announcement from the National Taxation Administration, expenses from failed R&D activities are eligible for tax deductions [3] Group 2 - The article references the relevant legal framework, specifically the "Announcement on the Collection Scope of R&D Expense Deductions" issued by the National Taxation Administration [3] - It highlights that the policy aims to encourage innovation by providing financial relief to companies investing in R&D, even if the projects do not succeed [2][3]

Core Viewpoint - The article discusses the eligibility of labor costs for external R&D personnel to be claimed as an additional deduction for R&D expenses, emphasizing that these costs fall under personnel labor expenses. Group 1: R&D Expense Deductions - Labor costs for external R&D personnel can be included in the personnel labor expenses for R&D expense deductions [1] - Personnel labor expenses specifically include salaries, unemployment insurance, basic pension insurance, work injury insurance, basic medical insurance, maternity insurance, and housing provident fund [1]

Group 1 - The article discusses whether enterprises under the approved taxation method can enjoy the additional deduction for R&D expenses [1] - According to the policy, enterprises that implement the approved taxation method are not eligible for the additional deduction for R&D expenses [1] - The relevant notification specifies that the policy applies to resident enterprises with sound accounting practices that implement account-based taxation and can accurately collect R&D expenses [1]

Core Viewpoint - The article discusses the industries that are not eligible for the R&D expense super deduction policy, highlighting that certain sectors, including the catering industry, are excluded from benefiting from this tax incentive [1][2]. Group 1: Ineligible Industries - The catering industry is listed as one of the sectors that cannot enjoy the R&D expense super deduction due to its classification in the negative list [2]. - Other industries that are also excluded include tobacco manufacturing, wholesale and retail, leasing and business services, accommodation and catering, real estate, and entertainment [2]. Group 2: Policy Implications - Even if a company in the excluded industries conducts R&D activities, it cannot benefit from the super deduction because of its industry classification [2].

欢迎扫描下方二维码关注： 哪些活动不适用税前加计扣除政策 小张，你们这市场调研做得不错啊！给研发带来了很多新思路。 感谢李总认可，我们继续努力！ 我听说有个研发费用加计扣除政策，咱们这市场调研的费用也能算进去 吧？ 那快咨询一下呀！ 下列活动不适用税前加计扣除政策： 1 企业产品（服务）的常规性升级。 2 对某项科研成果的直接应用。如直接采用公开的新工艺、材料、装置、产品、服务或知识等。 3 企业在商品化后为顾客提供的技术支持活动。 4 对现存产品、服务、技术、材料或工艺流程进行的重复或简单改变。 5 市场调查研究、效率调查或管理研究。 6 作为工业（服务）流程环节或常规的质量控制、测试分析、维修维护。 7 社会科学、艺术或人文学方面的研究。 这么看来，咱们这市场调研费用，确实不符合研发费用加计扣除政策的要 求啊。 以后在规划费用、做项目的时候，也得多了解相关政策内容，避免因为误 判给咱企业带来不必要的麻烦。 涉税名词一起学 | 研发费用加计扣除系列（1）什么是研发费用加计扣除？ 什么是研发费用加计扣除 研发费用加计扣除，大家听说过吗？ 今天，我们来给大家讲讲什么叫研发费用加计扣除。 想了解这个名词啊，这三个 ...

欢迎扫描下方二维码关注： 什么是研发费用加计扣除 研发费用加计扣除，大家听说过吗？ 今天，我们来给大家讲讲什么叫研发费用加计扣除。 想了解这个名词啊，这三个知识点需要解释一下，研发费用、加计和扣除。 研发费用 就是企业进行研究和开发活动产生的费用，比如人工、材料、 设备折旧等 加计 就是按照一定比例进行放大 扣除 就是将这笔费用去掉不算税 加计扣除是企业所得税的一种 税基式优惠方式 ，一般是指按照税法规定在实际发生支出数额的基础上，再加成一定比例，作为计算 应纳税 所得额 时的扣除数额。如对企业的研发支出实施加计扣除，则称之为研发费用加计扣除。 为啥有了这项税收优惠政策？ 主要是国家鼓励企业创新发展，提升科技竞争力，就出现了研发费用加计扣除这项税收政策。我们的量子卫星、 六代军用飞机 等高新技术 的研制，背后都有这项优惠政策的影子。企业花了100万做研发，可能可以按200万或者更高来计算费用减少利润，这样税缴的就少了。 举例说明 一家享受研发费用加计扣除的企业，税率25%，假若年度营业收入200万元，研发费用100万元。如果不适用加计扣除政策，应缴纳的企 业所得税税款为： （200-100）*25%=25万元 ...

Group 1 - The article discusses the importance of correctly handling R&D expenses for tax deductions, highlighting that materials consumed during R&D activities must be properly accounted for [2][4] - It emphasizes that any materials directly used in successful product development should be deducted from the R&D expenses, as per the regulations [2][4] - The article points out that any waste or by-products generated during the R&D process should also be considered, and the corresponding costs need to be managed accordingly [2][4] Group 2 - The policy reference is the announcement from the National Taxation Bureau regarding the scope of tax deductions for R&D expenses, which outlines the necessary compliance for companies [4] - The article serves as a reminder for companies to be aware of the specific requirements for R&D expense deductions to avoid potential issues with tax authorities [2][4]

全国累计新增减税降费预计达到10.5万亿元；全国涉税经营主体突破1亿户，较2020年净增加3000万 户；税务部门依法查处违法纳税人6.21万户，挽回各类税款损失5710亿元……7月28日，国新办举行"高 质量完成'十四五'规划"系列主题新闻发布会，国家税务总局用最新数据展现"十四五"税收改革与发展成 绩单。 国家税务总局局长胡静林介绍，"十四五"时期，我国经济平稳增长，税务部门累计征收的税费收入预计 将超过155万亿元，占全口径财政收入的80%左右。国家财力基础进一步壮大、经济社会活力进一步增 强、市场营商环境进一步优化、法治治理体系进一步完善等成果，展现了"十四五"时期我国经济社会高 质量发展取得的巨大成就。 发票数据显示，"十四五"期间，我国实体经济稳中提质，制造业销售收入占全部销售收入比重保持在 29%左右，高技术产业销售收入年均增长13.9%。民营经济发展稳中有升，区域经济发展稳中增效。同 时，税制改革和减税降费为改善民生提供了有力支持，今年刚结束的个税汇算与2020年初次汇算相比， 享受专项附加扣除的人数达到了1.19亿，增加了55%。 "十四五"时期，党中央、国务院聚焦支持科技创新和制造业发展等 ...