欢迎扫描下方二维码关注： 来源：国家税务总局聊城市税务局 国家税务总局临清市税务局 编发： 国家税 务总局山东省税务局办公室 制作： 杨冠一 蒋明婉 编审： 王 羽 邵洋洋 李国秀 责编：桑 军 来源山东税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 12007 MET THE 先说答案:可以同时享受。 依据政策规定:企业所得税优惠政策不得 叠加享受,且一经选择,不得改变的税收优惠 情形,限于企业所得税过渡优惠政策与企业所 得税法及其实施条例中规定的定期减免税和减 低税率类的税收优惠。 除上述情况外的各项优惠,凡企业符合规 定条件的,可以同时享受。 咱们举个例子: 甲公司是一家从事电子元器件研发与生产 的企业,年度从业人数80人,资产总额1000万 元，应纳税所得额260万元，符合小型微利企业 的认定条件;同时,该公司当年开展了一项新 型电子元件研发项目,发生符合规定的研发费 用100万元， ...

Group 1 - The core viewpoint of the articles highlights the continuous improvement of China's innovation capabilities, with the innovation index reaching 174.2 in 2024, a 5.3% increase from the previous year, supporting high-quality economic development [1] - The innovation environment index in China reached 186.0 in 2024, growing by 4.9%, with all five evaluation indicators showing growth [1] - The number of graduates in science, engineering, agriculture, and medicine reached 3.145 million in 2024, accounting for 50.7% of total graduates, indicating a strong support for technological innovation [1] Group 2 - Enterprises contributed 77.1% to the growth of R&D funding in 2024, making them the main driving force behind the increase in R&D expenditures [2] - The innovation output index reached 215.8 in 2024, an 8.1% increase, indicating a significant rise in both the quality and quantity of technological achievements [2] - The innovation effectiveness index was 132.4 in 2024, growing by 1.9%, with labor productivity and the contribution of new economic sectors to GDP showing notable increases [2]

欢迎扫描下方二维码关注： 企业开展研发活动中实际发生的研发 费用,未形成无形资产计入当期损益的, 在按规定据实扣除的基础上,再按照实际 发生额的100%在税前加计扣除;形成无形 资产的。按照无形资产成本的200%在税前 摊销。 作为投资或者受让的无形资产有关法律 规定或者合同约定了使用年限的,可以按照 法律规定或者合同约定的使用年限分期摊销。 集成电路企业和工业母机企业 开展研发活动中实际发生的研发费用, 未形成无形资产计入当期损益的,在按规 定据实扣除的基础上,在2023年1月1日至 2027年12月31日期间,再按照实际发生额 的120%在税前扣除;形成无形资产的,在 上述期间按照无形资产成本的220%在税前 8 CHITE 2 委托、合作、集中研发费用的加计扣除: (1) 企业委托境内的外部机构或 个人进行研发活动发生的费用 按照费用实际发生额的80%计入委托方研发费用 并按规定计算加计扣除; 委托境外 (不包括境外个人) 进行研发活动所发生的费用,按照费用实际 发生额的80%计入委托方的委托境外研发费 用。委托境外研发费用不超过境内符合条件 的研发费用三分之二的部分,可按规定在企 业所得税前加计扣除。 ...

欢迎扫描下方二维码关注： 步骤2 在蓝字发票开具模块中，系统自动显示本月可用发票额度。在"发票填开"下点击 【立即开票】 。 发票类型选择 步骤3 数电发票（全面数字化电子发票）是与纸质发票具有同等法律效力的数字化凭证，无需纸质载体，可通过电子税务局直接开 具、交付、查验。那么蓝字数电发票具体应该如何开具呢？一起来看看吧~ 进入开票界面 步骤1 法定代表人、财务负责人、开票员或有发票业务权限的办税员，以企业业务身份登录全国统一规范电子税务局， 在首页左下 角的"热门服务"中，点击 【发票业务】 ，进入 【 蓝字发票开具 】 模块，也可以在首页进入 【我要办税】 ，左侧菜单栏选择 【发票使用】 ，在"发票开具"下点击 【蓝字发票开具】 。 系统弹出"立即开票"弹框后，在必选项"选择票类"中选择增值税专用发票或者普通发票；可根据业务实际情况选择" 特定业 务 ""差额征税"或"减按征税"，填写完成后，点击 【确定】 。 步骤4 系统默认进入蓝字发票开具表单视图界面，点击右上角 【切换至票样视图】 ，可切换至"票样视图"填写界面。 | C SOUR-ADDRE T FORM CHD | | | | | | --- ...

欢迎扫描下方二维码关注： 关于印发《上海市财政电子票据管理办法》的通知 沪财库〔2025〕42号 各区财政局、各有关单位： 为规范财政电子票据管理，加强财务监督，维护财经秩序，保护公民、法人和其他组织的合法权益，根据《中华人民共和国电子签名 法》《财政部关于印发〈财政电子票据管理办法〉的通知》（财综〔2024〕62号）等规定，结合本市实际，市财政局制订了《上海市财政 电子票据管理办法》，现印发给你们，请按照执行。 特此通知。 上海市财政局 2025年11月20日 上海市财政电子票据管理办法 第一章 总则 第一条 为规范财政电子票据管理，加强财务监督，维护财经秩序，保护公民、法人和其他组织的合法权益，根据《中华人民共和国 电子签名法》《财政票据管理办法》（财政部令第104号）、《会计档案管理办法》（财政部 国家档案局令第79号）、《财政部关于印发 〈关于加强数据资产管理的指导意见〉的通知》（财资〔2023〕141号）、《财政部关于印发〈财政电子票据管理办法〉的通知》（财综 〔2024〕62号）、《关于印发〈上海市政府非税收入收缴管理办法〉的通知》（沪财发〔2023〕13号）等有关规定，结合本市财政电子票 据管理 ...

近日，一场由河北省科技厅组织的企业研发费用加计扣除事前鉴定观摩会在石家庄举行。会议采用"鉴 定+观摩+答疑"模式，对企业项目进行现场鉴定。 "研发项目事前鉴定，不仅是研发费用归集的'校准器'，更是企业优化技术路线、规范研发管理方面 的'智囊团'。"省科技厅相关负责人介绍。 在观摩会现场，位于沧州渤海新区的利和知信新材料技术有限公司带来了12个研发项目，提请专家鉴 定。 "这些项目名称都是某材料与相应催化剂研发，既未聚焦技术痛点，也未体现实际应用价值。这样笼统 的名称，我们连研究方向都不清楚，更别说评估其是否符合加计扣除的条件了。"河北科技大学教授陈 爱祖在预审时指出问题。 "我们一款新产品采用的技术属于对原有产品的技术升级，但又不是简单地改变，到底适不适用政策， 我们不好判断。"活动现场，河北远东通信系统工程有限公司财务研发主管解深对记者说。 而在该公司研发管理办公室主任管建强看来，项目立项依据充分，研发内容和目标明确，应用的新知 识、新技术具有足够的创新性。 会上，解深提出疑问，专家认为评判这个项目是否可以申报，还需要看投入的资金和精力，而他们项目 的新增功能、新增属性对产品有重大升级，属于研发活动。 "过 ...

Group 1 - The article provides guidance on how to efficiently use the electronic tax bureau for various tax-related inquiries and submissions [6][8][11] - It outlines the steps for querying taxpayer information, declaration information, and payment information through the electronic tax bureau [4][9][12] - The article emphasizes the importance of understanding the tax credit review process and correcting declaration errors online [12] Group 2 - The article discusses the eligibility criteria for R&D expense deductions, specifying industries that are not eligible for such deductions [16][18] - It clarifies that expenses related to market research prior to product development do not qualify for tax deductions [18] - The article explains how to account for R&D expenses when collaborating with partners and the treatment of expenses incurred during failed R&D projects [19][27] Group 3 - The article details the conditions under which external consulting fees can be included in R&D expense deductions [21][23] - It provides information on how to handle expenses related to overseas R&D activities and the limits on deductions for such expenses [24][25] - The article also addresses the treatment of special income from by-products during the R&D process and its impact on deductible expenses [31]

Group 1 - The article discusses tax incentives related to fire safety and emergency rescue vehicles, including exemptions from vehicle purchase tax and vessel tax for national comprehensive fire rescue vehicles [2][3] - It highlights that land used for fire safety and flood control facilities outside urban areas is temporarily exempt from urban land use tax [3][4] - Tax deductions are available for individuals undergoing vocational training related to fire safety, allowing a deduction of 3600 yuan for certain qualifications [4][5] Group 2 - Fire rescue personnel who exit the national comprehensive fire rescue team can enjoy tax benefits related to employment training and entrepreneurship [6] - From January 1, 2023, to December 31, 2027, self-employed veterans can deduct up to 24000 yuan annually from various taxes for three years [7][10] - Companies hiring self-employed veterans can receive a tax deduction of 9000 yuan per year for three years for each veteran employed under a labor contract [10][12]

Core Viewpoint - The article discusses tax incentives aimed at supporting the development of small and micro enterprises, as well as individual businesses, particularly through enhanced R&D expense deductions starting from January 1, 2023 [3][5][6]. Summary by Sections Tax Incentives for R&D - Enterprises can deduct 100% of actual R&D expenses that do not form intangible assets from their taxable income [5]. - For R&D expenses that result in intangible assets, companies can amortize these costs at 200% of the intangible asset's cost [6]. Eligibility Criteria - Companies must adhere to national financial accounting standards and accurately account for R&D expenses [7]. - R&D expenses must be separately accounted for from operational expenses, and unclear allocations will disqualify the company from the enhanced deduction [8]. - Expenses incurred from outsourcing R&D activities can be included at 80% of the actual costs [8]. - Jointly developed projects allow each party to calculate deductions based on their actual R&D expenses [8]. - Companies can allocate R&D expenses among group members based on actual contributions and benefits [8]. - Costs related to creative design activities aimed at innovative products can also be deducted [8]. Application Process - The tax incentives can be enjoyed without the need for a formal application [9]. Policy References - The article cites various legal frameworks and notifications that support the implementation of these tax incentives, including the Corporate Income Tax Law and related regulations [11].

Group 1 - The article discusses the R&D expense deduction policy for enterprises, highlighting that companies can deduct 120% of actual R&D expenses incurred from January 1, 2023, to December 31, 2027, if these expenses do not form intangible assets [4] - For R&D expenses that form intangible assets, companies can amortize 220% of the intangible asset cost during the same period [4] - The policy applies to resident enterprises with sound accounting practices that can accurately allocate R&D expenses, while certain industries, such as tobacco manufacturing and real estate, are excluded from this deduction [4][4] Group 2 - The article clarifies that companies can claim 80% of the actual expenses incurred for R&D activities conducted by external domestic institutions or individuals [4] - For R&D activities conducted abroad (excluding individuals), companies can also claim 80% of the actual expenses, provided that the total does not exceed two-thirds of the eligible domestic R&D expenses [4] - Collaborative R&D projects allow each party to calculate their respective R&D expenses for deduction purposes [4]