Core Viewpoint - The article discusses the applicability of the R&D expense super deduction policy, outlining which activities and industries are eligible or ineligible for this policy [5][10]. Group 1: Applicable R&D Activities - R&D activities eligible for the super deduction policy are defined as systematic activities aimed at acquiring new scientific and technological knowledge, creatively applying this knowledge, or significantly improving technology, products (services), or processes [5]. Group 2: Ineligible Activities - The following activities are not eligible for the super deduction policy: - Routine upgrades of products (services) [8] - Direct application of existing research results, such as using publicly available new processes, materials, or products [8] - Technical support activities provided to customers after commercialization [8] - Repetitive or simple changes to existing products, services, technologies, materials, or processes [8] - Market research, efficiency studies, or management research [8] - Routine quality control, testing, analysis, or maintenance as part of industrial (service) processes [8] - Research in social sciences, arts, or humanities [8] Group 3: Ineligible Industries - Industries that do not qualify for the R&D expense super deduction policy include: - Tobacco manufacturing - Accommodation and catering - Wholesale and retail - Real estate - Leasing and business services - Entertainment - Other industries as specified by the Ministry of Finance and the State Administration of Taxation [10]

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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]