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]

Group 1 - The establishment of Hunan Zuiyu Entertainment Co., Ltd. has been registered with a capital of 2 million RMB, fully owned by Hunan Zuiyu Commercial Chain Co., Ltd. [1] - The legal representative of the new company is Ling Lin, and it is located in Changsha, Hunan Province [1]. - The business scope includes various activities such as entertainment services, food sales, alcohol sales, tobacco retail, internet gaming services, and advertising [1]. Group 2 - The company is classified under the cultural, sports, and entertainment industry, specifically in the other entertainment sector [1]. - The registered address is at Desiqin City Plaza, Changsha, with a business duration until April 30, 2025, and no fixed term thereafter [1]. - The company is structured as a limited liability company, with natural person investment or control [1].

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