When an enterprise makes an annual tax return, it should fill in the Summary of R&D Items Deductable from R&D Expenses according to the Summary of R&D Expenditure Auxiliary Account, and submit it together with the tax return form when making an annual tax return. The increase or decrease of R&D expenses shall be managed by filing. Except for "filing materials" and "mainly retained materials for future reference", other filing management requirements shall be implemented in accordance with the Announcement of People's Republic of China (PRC) State Taxation Bureau on Issuing the Measures for Handling Preferential Policies for Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.76, 20 15).

An enterprise shall submit the Record Form for Preferential Matters of Enterprise Income Tax and the R&D Project Document to the tax authorities to complete the record, and keep the following materials for future reference:

1. independent, commissioned and cooperative research and development project plan and the resolution document of the competent department of the enterprise on the establishment of independent, commissioned and cooperative research and development projects;

2. List of independent, commissioned and cooperative research and development specialized institutions or project teams and R&D personnel;

3. Entrustment and cooperative research and development project contracts registered by the administrative department of science and technology;

4. Personnel engaged in R&D activities and expenses allocation of instruments, equipment and intangible assets used in R&D activities (including work use records);

5. Centralized R&D project R&D expense final statement, centralized R&D project cost sharing schedule and actual income sharing ratio;

6 "R&D expenditure" auxiliary account;

7. If the enterprise has obtained the appraisal opinions issued by the administrative department of science and technology at or above the prefecture level, it shall be kept as information for future reference;

8 other information provided by the provincial tax authorities.

There are three documents for R&D expense deduction in 20 17: Caishui [2015]19, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.97+05, and Tax General Letter No.685 [20 16]. According to the requirements of the three documents, you can enjoy the R&D expenses plus deduction policy from 20 17, and you only need to declare according to the requirements of the tax bureau, and do a good job in filing the data of the plus deduction items.

Do I need to submit R&D expenses plus deduction? What other procedures need to be provided at the same time?

Taxpayers should submit the tax preference filing report form and the following attached materials when handling the enterprise R&D expenses plus deduction for filing: 1.

Independent, commissioned and cooperative R&D project plan and R&D expense budget; 2.

The establishment of independent, commissioned and cooperative research and development specialized institutions or project teams and the list of professionals; 3.

Summary of research and development expenses of independent, commissioned and cooperative research and development projects in that year; 4.

The general manager's office meeting or the resolution document of the board of directors on the establishment of independent, entrusted and cooperative research and development projects; 5.

Contracts or agreements for entrusting or cooperating in research and development projects; 6.

Information about the effectiveness of research and development projects, research results reports, etc. ; 7.

A description of the R&D activities of enterprises in high-tech fields supported by the state, and the Guide to Key Fields of High-tech Industrialization (2007) issued by the National Development and Reform Commission and other departments.

What materials need to be prepared for deduction?

Generally speaking, adding and subtracting related expenses is aimed at the scientific research expenses of enterprises. When processing deductions, you should be prepared to submit only two pieces of information:

1, enterprise income tax preference filing form;

2. R&D project documents. Because the deduction of related expenses directly affects the overall level of the current profit of the enterprise and involves the amount of income tax paid by the enterprise at the end of the year, it is said that the "tax preference filing report form" should be submitted.

What information should be submitted for the registration and filing of enterprise R&D expenses plus deduction?

Taxpayers applying for enterprise R&D expenses plus deduction for filing shall submit the tax preference filing report form and the following attached materials:

1. Independent, commissioned and cooperative R&D project plan and R&D expense budget;

2 independent, commissioned and cooperative research and development of specialized agencies or project teams and professionals list;

3 independent, commissioned and cooperative research and development projects in the research and development expenses summary table;

4. The general manager's office meeting or the resolution document of the board of directors on the establishment of independent, entrusted and cooperative research and development projects;

5. Contracts or agreements for entrusting or cooperating in research and development projects;

6. The effectiveness information and research reports of research and development projects;

7. Description of R&D activities of enterprises in the Guide to High-tech Fields Supported by the State and Key Fields of High-tech Industrialization with Current Priority (2007) issued by the National Development and Reform Commission and other departments.