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12366热点问题解答——2024年度企业所得税汇算清缴热点问题(十三)
Sou Hu Cai Jing· 2025-05-25 08:46
Group 1 - Non-profit organizations eligible for tax exemption can include income from donations, government subsidies (excluding those from government service purchases), and membership fees as tax-exempt income [3][4] - Non-profit organizations must meet specific criteria to qualify for tax exemption, including being legally registered, engaging in public welfare or non-profit activities, and ensuring that all income is used for approved purposes [5][6][7][8][9] Group 2 - Non-profit organizations that have obtained tax-exempt status must follow regulations to apply for tax exemption with the tax authority, ensuring that their income meets the conditions set forth in the Corporate Income Tax Law and its implementation regulations [10] - Industrial mother machine enterprises seeking to benefit from R&D expense deductions must meet several conditions, including producing advanced industrial mother machines and having a minimum percentage of R&D personnel relative to total employees [11]
企业所得税汇算清缴专题十五丨研发费用加计扣除
蓝色柳林财税室· 2025-05-20 15:48
Core Viewpoint - The article discusses the R&D expense deduction policy for corporate income tax, emphasizing the support for enterprises in R&D investment, technological innovation, and industrial upgrading [1]. Policy Overview - R&D activities are defined as systematic activities aimed at acquiring new scientific and technological knowledge or significantly improving technology, products, or processes [4]. - Starting from January 1, 2023, companies can deduct 100% of actual R&D expenses that do not form intangible assets from taxable income, in addition to the actual expenses incurred [4]. - For companies in the integrated circuit and industrial mother machine sectors, the deduction is 120% for expenses that do not form intangible assets and 220% for those that do [5]. Applicable Scope - The policy applies to resident enterprises with sound accounting practices that can accurately account for R&D expenses [6]. - Industries not eligible for the tax deduction include tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment, and others specified by the Ministry of Finance and the State Administration of Taxation [6]. Ineligible Activities for Deduction - Routine upgrades of products or services [7]. - Direct application of existing research results [8]. - Technical support activities provided to customers after commercialization [9]. - Simple modifications to existing products, services, or processes [10]. - Market research, efficiency studies, or management research [11]. - Routine quality control or maintenance activities [12]. - Research in social sciences, arts, or humanities [13]. Key Points for Judging R&D Activities - R&D activities should have clear innovation goals, such as acquiring new knowledge or technologies [13]. - They should be organized systematically, with defined resources and processes [13]. - The outcomes of R&D activities are uncertain and require extensive testing and experimentation [14]. Deductible R&D Expense Categories - Deductible expenses include personnel costs, direct input costs, depreciation, intangible asset amortization, design and testing expenses, and other related costs [15]. Common Considerations - Companies must accurately account for R&D expenses according to national accounting standards and maintain separate records for deductible R&D expenses [17]. - For commissioned R&D, 80% of the expenses incurred with domestic institutions can be included in the deductible amount, while for foreign institutions, the same percentage applies but is capped at two-thirds of the eligible domestic R&D expenses [19]. - Special income from R&D activities must be deducted from the total R&D expenses when calculating the deductible amount [20]. - Government subsidies should be accounted for by directly reducing R&D expenses, and the deductible amount should be calculated based on the remaining balance [21].