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Core Insights - The R&D expense super deduction policy is a significant tax incentive for technology companies, aimed at encouraging increased R&D investment [1][2] - The policy allows companies to deduct a higher amount than their actual R&D expenses when calculating taxable income, effectively doubling the tax deduction for eligible expenses [1] - The deduction rate has been progressively increased from 50% in 2017 to 100% in 2023, with specific sectors like integrated circuits and industrial mother machines receiving a 120% deduction [1] Group 1 - The R&D expense super deduction is a special tax incentive that allows companies to deduct a percentage of their R&D expenses from their taxable income [1] - The deduction rate has been raised from 50% to 75% in 2017, then to 100% in 2023, with certain industries benefiting from a 120% deduction [1] - The policy has been optimized to expand the range of beneficiaries and increase the deduction rate [1] Group 2 - The policy has been adjusted to allow companies to access tax benefits earlier, with multiple advancements in the timing of when companies can claim the deductions [2] - Initially, companies could only claim the deduction during annual tax settlements, but now they can also claim it during prepayment periods in October and July [2]