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Core Viewpoint - The article discusses the recent announcement by the National Taxation Administration and the Ministry of Finance regarding the optimization of the prepayment declaration for enjoying the R&D expense super deduction policy, allowing companies to choose to enjoy this policy based on their actual R&D expenses incurred in the first half of the year [1]. Summary by Sections Enjoyment Method - Companies can enjoy the R&D expense super deduction policy by following the principle of "actual occurrence, self-judgment, declaration enjoyment, and relevant materials kept for reference." They can calculate the super deduction amount based on actual R&D expenses and fill in the relevant information in the tax declaration form without prior filing or approval [1]. Policy Content - From January 1, 2023, companies can deduct 100% of the actual R&D expenses incurred that do not form intangible assets from their taxable income. For expenses that form intangible assets, they can amortize 200% of the cost of the intangible assets [1]. - For integrated circuit and industrial mother machine companies, from January 1, 2023, to December 31, 2027, they can deduct 120% of the actual R&D expenses incurred that do not form intangible assets and amortize 220% of the cost of intangible assets [1]. Declaration Process - The declaration process involves filling out the "Corporate Income Tax Monthly (Quarterly) Prepayment Tax Declaration Form (Type A)" and selecting the relevant super deduction items in the specified section [2]. - In the "Exempt, Reduced Tax Income, Super Deduction Type Options" section, companies need to check the corresponding super deduction items and fill in the amount of the benefit [2].

Group 1 - The article discusses the eligibility for a 120% additional deduction for R&D expenses, which is only available to enterprises encouraged by the state, such as integrated circuits, key designs, and industrial mother machines [2] - It outlines the process for adjusting the deduction ratio in the R&D expense deduction detail table, emphasizing that proactive corrections do not affect tax credit, while failure to rectify after being reminded by tax authorities may lead to penalties [3][6] - The article specifies that the limit for deducting overseas R&D expenses cannot exceed two-thirds of the eligible domestic R&D expenses, providing an example for clarity [4] Group 2 - It highlights common reasons for mismatches between labor costs and total salary declarations, such as including non-R&D personnel salaries or not proportionally allocating part-time personnel costs [5][7] - The article emphasizes the importance of retaining documentation for tax audits, including project initiation documents, auxiliary accounts, and contracts for commissioned R&D, noting that incomplete documentation may lead to tax penalties and affect credit scores [6] - It explains that income from R&D waste must be deducted from direct input costs, and any shortfall in deductions will be calculated as zero for additional deductions [7]

Group 1 - The company, Weihai Port Communication Information Technology Co., Ltd., is developing an intelligent mobile operation robot designed for automated container handling in ship cabins, integrating target recognition, UWB positioning, and unmanned driving technology [1] - The robot is currently in the final debugging stage and can autonomously transport and stack containers of various specifications through a coordinated system of scheduling, navigation, and control [1] - The project aims to enhance operational efficiency by replacing traditional manual operations with automated processes, including the automatic lifting of container support legs [1] Group 2 - The company benefits from tax incentives, specifically a research and development expense deduction policy, which is expected to provide nearly 3 million yuan in 2024, enhancing cash flow for technological innovation and smart upgrades [2] - The tax policy serves as a crucial tool for guiding industrial transformation and upgrading, with the local tax authority focusing on supporting enterprises in their technological advancements [2] - The tax bureau has established a tailored service mechanism to assist companies during critical phases of technology development, ensuring they fully utilize available tax benefits and comply with regulations [2]

Group 1 - The core viewpoint of the article highlights the rapid growth of R&D investment in emerging industries in Shenzhen, with 631 out of 666 companies experiencing over 100% year-on-year growth in R&D expense deductions, totaling 12.8 billion yuan, a 236.8% increase [1] - In 2023, a total of 33,000 companies in Shenzhen benefited from the R&D expense deduction policy, with a total deduction amount of 365.6 billion yuan, directly reducing tax expenditures by 91.4 billion yuan [1] - The manufacturing sector remains the primary contributor to R&D expenses, accounting for 65.7% of the total deductions, with a total of 249.4 billion yuan in deductions, reflecting a 1.6% year-on-year growth [1] Group 2 - The number of national high-tech enterprises in Shenzhen surpassed 25,000 in 2024, with an average density of 12 enterprises per square kilometer, ranking first in the country [1] - Shenzhen added 296 new national-level specialized and innovative "little giant" enterprises and 29 manufacturing single champion enterprises, both ranking first in growth nationwide and second in total number [1] - The R&D expense deduction policy is recognized as a crucial tax tool to support technological innovation, effectively lowering the actual costs of R&D activities and driving companies to increase their R&D investments [2]

Core Viewpoint - The article discusses the tax deduction policy for R&D expenses, allowing companies to reduce their tax burden by deducting R&D costs from their taxable income, thus supporting innovation and development [1][2]. Group 1: Enjoyment Method - Companies can enjoy the R&D expense deduction policy by following the "actual occurrence, self-judgment, declaration enjoyment, and relevant materials kept for inspection" approach, allowing them to calculate the deductible amount based on actual R&D expenses without prior approval [1]. Group 2: Policy Content - From January 1, 2023, companies can deduct 100% of actual R&D expenses that do not form intangible assets from their taxable income. For expenses that form intangible assets, they can amortize 200% of the intangible asset cost [1]. - For integrated circuit and industrial mother machine companies, from January 1, 2023, to December 31, 2027, they can deduct 120% of actual R&D expenses and amortize 220% of the intangible asset cost [2]. Group 3: Declaration Process - Companies must log into the electronic tax bureau and find the relevant tax declaration service. If financial statements for the reporting period have not been submitted, they must choose to submit them or continue to the declaration interface [3]. - After entering the declaration interface, companies select the appropriate tax declaration form and fill in the relevant information, including the R&D expense amount for the deduction [6][7]. Group 4: Activities Not Applicable for Deduction - The following activities are not eligible for the tax deduction policy: 1. Routine upgrades of products or services [9]. 2. Direct application of research results using publicly available technologies or materials [10]. 3. Technical support activities provided to customers after commercialization [11]. 4. Simple changes to existing products, services, or processes [12]. 5. Market research or management studies [10]. 6. Routine quality control or maintenance activities [11]. 7. Research in social sciences, arts, or humanities [12][13].

Core Viewpoint - The article discusses the new policy allowing companies to enjoy additional deductions for R&D expenses when filing corporate income tax, aimed at supporting innovation and reducing tax burdens for businesses [1]. Applicable Targets - Resident enterprises with sound accounting practices that can accurately account for R&D expenses are eligible [3]. - Enterprises not included in the negative list, which excludes industries such as tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment [3]. Enjoyment Methods - Method 1: Companies can choose to enjoy the additional deduction for R&D expenses when filing corporate income tax for the second quarter in July or for June if filing monthly, based on their actual business situation [4]. - Method 2: Companies that did not choose to enjoy the benefits in July can opt to do so during the October prepayment or annual settlement if they can accurately account for R&D expenses [4]. - Method 3: Companies can also choose to enjoy the additional deduction for R&D expenses when filing for the third quarter in October or for September if filing monthly [5]. - Method 4: Companies that did not opt for the benefits in October can still choose to enjoy them during the annual settlement if they can accurately account for R&D expenses [6]. Documentation Requirements - Companies must maintain proper accounting for R&D expenses and keep relevant documentation, including project plans, personnel lists, contracts, and expense allocation explanations [6]. - Specific documents required include project approval documents, contracts for commissioned or cooperative R&D, and detailed expense reports [6]. Reporting Process - The reporting process involves logging into the electronic tax bureau, selecting the appropriate tax declaration options, and filling in the relevant forms for corporate income tax [8][9][10]. - It is recommended that companies submit financial statements before declaring corporate income tax to facilitate automatic data filling in the tax system [12]. Policy References - The article cites several official announcements and regulations related to the additional deduction for R&D expenses, including notices from the State Taxation Administration and the Ministry of Finance [14].

Group 1 - The laser equipment industry has been identified as a key emerging industry in Xintai City, supported by a comprehensive manufacturing system [1] - Shandong Liwei Laser Technology Co., Ltd. is a high-tech enterprise engaged in R&D, production, sales, and service, with a significant export volume of high-power laser cutting equipment [1] - The company has a product export rate of 55%, with orders scheduled until August, and has recently signed contracts with overseas clients, including six high-power laser cutting machines for a Polish customer [1] Group 2 - The local tax authority has actively supported the high-quality development of the laser equipment industry by addressing tax-related issues and enhancing market competitiveness [1] - The company has benefited from tax incentives, including over 680 million yuan from R&D expense deductions, which alleviated financial pressures and accelerated growth [1] - The tax department has provided over 1,800 pieces of information on tax benefits and risk alerts, and has conducted specialized training for new businesses to improve compliance in tax and financial management [1][2]

Core Viewpoint - The article discusses the tax deduction policy for research and development (R&D) expenses, highlighting the eligibility criteria, benefits, and specific conditions for various industries and activities [2][5][20]. Group 1: Eligible Entities - Resident enterprises with sound accounting practices that can accurately collect R&D expenses are eligible for the tax deduction, excluding industries such as tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment [4][9]. Group 2: Benefits of the Policy - R&D expenses that do not form intangible assets can be deducted at 100% of the actual amount incurred starting from January 1, 2023. For expenses that form intangible assets, they can be amortized at 200% of the cost [6][7]. - For integrated circuit and industrial mother machine enterprises, R&D expenses that do not form intangible assets can be deducted at 120% of the actual amount incurred from January 1, 2023, to December 31, 2027. For expenses that form intangible assets, they can be amortized at 220% of the cost during the same period [7]. Group 3: Conditions for Enjoying Benefits - R&D activities must be systematic and aimed at acquiring new scientific and technological knowledge or significantly improving technology, products, or processes. Certain activities, such as routine upgrades or direct applications of existing research, do not qualify for the tax deduction [9][10]. - Enterprises must maintain accurate accounting records for R&D expenses and set up auxiliary accounts for each R&D project to track deductible expenses [9]. Group 4: Special Cases - For commissioned R&D activities, expenses incurred by domestic external institutions can be included at 80% of the actual amount for tax deduction purposes. For commissioned overseas R&D, the same percentage applies, but the total cannot exceed two-thirds of the eligible domestic R&D expenses [11][12]. - In collaborative R&D projects, each party can determine the allocation of R&D expenses based on their actual contributions [13][16]. Group 5: Reporting and Compliance - Taxpayers can choose to enjoy the tax deduction for R&D expenses incurred in the first half of the year or the first three quarters during the prepayment declaration periods in July and October. If not chosen, they can still opt for the deduction during the annual tax settlement [19]. Group 6: Policy References - The article references several official documents that outline the tax deduction policy for R&D expenses, including notifications and announcements from the Ministry of Finance and the State Taxation Administration [21][22].

Core Viewpoint - The article discusses the criteria and guidelines for companies to apply for the R&D expense super deduction policy, emphasizing the importance of correctly identifying eligible R&D activities and expenses. Group 1: R&D Activities Not Eligible for Super Deduction - Activities that do not qualify for the tax deduction include regular upgrades of products or services [7] - Direct application of existing research results, such as using publicly available new processes or materials [7] - Technical support provided to customers after commercialization [8] - Simple or repetitive changes to existing products, services, or processes [9] - Market research, efficiency studies, or management research [10] - Routine quality control, testing, analysis, or maintenance activities [11] - Research in social sciences, arts, or humanities [12] - Therefore, market research activities are not eligible for the super deduction [13] Group 2: Industry Scope for R&D Expense Deduction - Industries not eligible for the super deduction 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 [16] Group 3: R&D Expense Classification - Companies must clearly differentiate between R&D expenses and operational expenses [18] - R&D expenses must be accurately recorded and categorized by project to qualify for the super deduction [18] - Companies under a simplified tax assessment cannot enjoy the super deduction policy [19] Group 4: Specific R&D Expense Categories - Eligible R&D expenses include: - Personnel costs for R&D staff, including salaries and social insurance [22] - Direct input costs, depreciation, and amortization of intangible assets [25] - Costs related to new product design, new process development, clinical trials for new drugs, and field tests for exploration and development [25] - Depreciation for instruments and equipment used in R&D is eligible, but depreciation for buildings is not [27] Group 5: Concurrent Tax Benefits - Companies meeting the criteria for the R&D expense super deduction can also enjoy other tax benefits as stipulated by the corporate income tax law [28] Group 6: Policy References - The article cites several policy documents that provide the legal framework for the R&D expense super deduction [29][30]