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How to calculate the subsidy tax after R&D investment?
In order to thoroughly implement the innovation-driven development strategy and guide enterprises to increase R&D investment, according to the Interim Measures for the Implementation of Encouraging Enterprises to Increase R&D Investment Subsidies in Guangyuan City (GKF [2022] No.31), the relevant matters concerning the application of subsidies by enterprises in Guangyuan City in 2022 are hereby notified as follows.

First, the reporting conditions

(A) enterprise subsidies

65438+

2. In 2020 and 20021year, enterprises declared to enjoy the preferential policy of R&D expenses plus enterprise income tax deduction, and submitted the data of R&D activities to the statistical department. The R&D investment in 20021year increased by 500,000 yuan (inclusive) to 5 million yuan (exclusive) compared with 2020.

3. Enterprises whose R&D investment in 2026,5438+0 years is more than 5 million yuan (inclusive) than that in 2020 and meet the requirements of post-R&D subsidies in Sichuan Province are recommended to apply for post-R&D subsidies for enterprises in Sichuan Province. Enterprises whose R&D investment has increased by more than 5 million yuan (inclusive) but do not meet the conditions for applying for subsidies after R&D investment in Sichuan are included in the scope of applying for subsidies this time.

4. Enterprises that have not submitted complete annual data for two consecutive years do not belong to the scope of this subsidy application.

5. Enterprises that have declared to enjoy the financial subsidy policy for R&D investment of enterprises in Sichuan Province in 2022 are no longer within the scope of subsidies.

(2) county (district) subsidies

1. formulated the R&D investment incentive policy for local enterprises, and defined the subsidy conditions, standards and procedures.

2. Last year, the enterprise R&D investment incentive policy was organized and implemented, and county-level financial funds were invested.

Second, the calculation basis and subsidy standards

(A) enterprise subsidies

The subsidy calculation is based on the pre-tax deduction of R&D investment declared by the enterprise to the tax authorities in 2020 and 20021year.

The amount of subsidy after enterprise R&D investment is calculated by the method of piecewise excess regressive proportion: the subsidy shall not exceed 5% for the part with an increment of 500,000 yuan to 3 million yuan (inclusive); Increment of 300 (excluding) to 5 million yuan (excluding), according to no more than 4% subsidies; For the part exceeding 5 million yuan (inclusive), the subsidy shall not be higher than 2%, and the final proportion shall be determined according to the budget. The final subsidy amount is the sum of the amounts calculated by stages, and the subsidy amount of a single enterprise is accurate to 1000 yuan according to the rounding principle, with the maximum not exceeding 300,000 yuan.

(2) county (district) subsidies

Subsidies for R&D investment in counties (districts) shall be calculated on the basis of the total financial investment of counties (districts) 202 1, and enterprises shall be encouraged to increase R&D investment.

The amount of subsidy after R&D investment in counties (districts) shall be calculated in a fixed proportion: the subsidy shall not exceed 50% of the total financial investment of counties (districts) (rounded to the nearest ten thousand yuan), and the maximum subsidy shall not exceed 300,000 yuan.

Third, the application materials

(A) enterprise subsidies

Enterprises applying for R&D post-investment subsidies shall provide the following materials and be responsible for the authenticity of the materials provided:

1. application form for R&D investment subsidy of Guangyuan enterprise (attachment 1).

2. The main table of the annual tax returns of enterprise income tax in People's Republic of China (PRC) in 2020 and 20021year, the attached list of R&D expenses plus deductions, the summary table of auxiliary accounts for R&D expenditures, and the summary table of auxiliary accounts for R&D expenditures submitted by enterprises to the tax authorities.

3. According to the regulations, enterprises should also provide the annual statistical reports of enterprise R&D in 2020 and 20021year (including the list of R&D projects, the list of enterprise R&D activities and related materials) submitted to the statistical department, and the annual report of enterprise R&D in 20021year will only be provided if the enterprise joins the system for the first time.

(2) county (district) subsidies

The county (district) that declares the post-investment subsidy for R&D shall be provided with the following materials by the competent department of science and technology in conjunction with the finance department and tax department at the same level as required, and shall be responsible for the authenticity of the materials provided:

1. Guangyuan county (district) post-R&D subsidy application form in 2022 (Annex 2).

2 last year, the county (District) financial statistics report to encourage enterprises to increase investment in research and development.

3 last year, the county (District) financial subsidy enterprises to increase R&D investment list.

4. Last year, the county (district) finance issued a document to encourage enterprises to increase investment in research and development.

Four. Application procedure

(A) enterprise subsidies

1. Declare identity acquisition

The administrator of the declared enterprise logs into Guangyuan Science and Technology Project Integrated Management Platform (website:/) for identity registration and real-name authentication, and the declared enterprise needs to fill in relevant information completely and truly. Registered enterprises can use user name and password to log in, supplement and improve relevant information, and can only declare after passing the examination.

2. Reporting corporate reports

The application materials are filled in online by the administrator of the declared enterprise after logging into the comprehensive management platform of Guangyuan science and technology projects, and the relevant report and the scanned application form for post-investment subsidy of Guangyuan enterprises in 2022 (attachment 1) are uploaded online and submitted to the recommending unit in the system. The recommendation unit is determined when the enterprise system is registered. The enterprise recommendation unit is the administrative department of science and technology of the county (district) where it is located.

3. Recommend the unit to review, summarize and submit.

Recommended units to review and summarize the declaration work, complete the online review and submission, print and affix the official seals of science and technology, finance, taxation and other departments to the Municipal Science and Technology Bureau (Annex 3).