Group 1: R&D Expense Deduction Policies - The R&D expense deduction policy applies to resident enterprises with sound accounting practices, excluding certain industries such as tobacco manufacturing, accommodation, and real estate [3] - Integrated circuit and industrial mother machine enterprises can deduct 120% of actual R&D expenses incurred from January 1, 2023, to December 31, 2027, if these expenses do not form intangible assets [4] - For R&D expenses that form intangible assets, these enterprises can amortize 220% of the cost of the intangible assets during the same period [4] Group 2: Other Enterprises - Other enterprises can deduct 100% of actual R&D expenses incurred from January 1, 2023, if these expenses do not form intangible assets [6] - For R&D expenses that form intangible assets, these enterprises can amortize 200% of the cost of the intangible assets starting January 1, 2023 [7] Group 3: Employment of Disabled Persons - Enterprises that employ disabled persons can deduct 100% of the wages paid to disabled employees when calculating taxable income, in addition to the actual wage deductions [9] Group 4: Basic Research Expenditure - From January 1, 2022, enterprises can deduct actual expenditures for basic research contributions to non-profit scientific research institutions, universities, and government natural science funds, with an additional 100% deduction allowed [12] Group 5: Policy References - The article references several key policies and announcements related to R&D expense deductions and tax incentives for employing disabled persons, including notices from the Ministry of Finance and the State Administration of Taxation [13]