If intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets in the above period.
According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the Implementation Period of Some Preferential Tax Policies (Announcement No.6 of State Taxation Administration of The People's Republic of China of the Ministry of Finance No.2021), if the preferential tax policies stipulated in this article have expired, the implementation period will be extended to 65438+3 1 day in February 2023.
According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Improving the Pre-tax Addition and Deduction Policy of R&D Expenses (AnnouncementNo. 13 of State Taxation Administration of The People's Republic of China of the Ministry of Finance), if the R&D expenses actually incurred in R&D activities do not form intangible assets and are included in the current profits and losses, they will be deducted according to regulations, and reduced from 202 1 to 1.
Where intangible assets are formed, they shall be amortized before tax from 202 1 1 according to 200% of the cost of intangible assets.
According to the Announcement of the Ministry of Finance and the Ministry of Science and Technology of State Taxation Administration of The People's Republic of China on Further Improving the Pre-tax Deduction Ratio of R&D Expenses of Small and Medium-sized Science and Technology Enterprises (AnnouncementNo. 16 of the Ministry of Finance and State Taxation Administration of The People's Republic of China, 2022), if the R&D expenses actually incurred in R&D activities of small and medium-sized science and technology enterprises do not form intangible assets and are included in the current profits and losses, they will be deducted according to regulations from 1.
If intangible assets are formed, they will be amortized before tax according to 200% of the cost of intangible assets from June 65438+1 October1day, 2022.