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Business guide for high-tech enterprises

2. High-tech 100% deduction operation guide

3. High-tech enterprises purchase equipment, 100% plus deduction.

4. What's the difference between high-tech appraisal and deducting R&D expenses?

There are many preferential policies for high-tech enterprises, and tax compliance can not be ignored.

Key points of policy

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 Increasing Pre-tax Deduction for Supporting Scientific and Technological Innovation (No.28, 2022) (hereinafter referred to as Announcement No.28) stipulates that:

New equipment and appliances purchased by high-tech enterprises from June 2022 10 to June 2022 12 to June 3, 202210 are allowed to be deducted in full when calculating taxable income, and 100% is allowed to be deducted before tax.

This policy can be applied to all enterprises with high-tech enterprise qualification in the fourth quarter of 2022. Enterprises choose to apply this policy, and if the deduction is insufficient in the current year, it can be carried forward to the next year according to the existing relevant regulations.

The above-mentioned equipment and appliances refer to fixed assets other than houses and buildings; The conditions and management measures of the so-called high-tech enterprises shall be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Science and Technology and the Ministry of Finance of the People's Republic of China on Revision and Release (Guo Ke Fa [2016] No.32).

Enterprises with high-tech enterprise qualifications in the fourth quarter of 2022 can apply.

For example, enterprise A's high-tech enterprise qualification will expire on1October 30 10 in 2022, but it will still be qualified for 30 days in the fourth quarter of 2022, in line with the provisions of Announcement No.28; Enterprise B won the high-tech enterprise qualification on June 30th, 2022, 165438, which also meets the requirements.

Announcement No.28 does not limit the unit value of equipment and appliances that enjoy preferential policies of one-time deduction and additional deduction before tax. Moreover, this preferential policy is independent of the R&D expense plus deduction policy, and does not require the equipment and appliances purchased by enterprises to be used for research and development.

If the company is a high-tech enterprise, assuming that it purchased production equipment with a unit value of 5 million yuan in the fourth quarter, it can choose to deduct 5 million yuan before tax on the basis of deducting 5 million yuan according to the facts.

Pre-tax deduction =500+500× 100%, namely100000 yuan.

Note: One-time deduction policy is the premise of additional deduction policy. If the company chooses to accrue depreciation for the purchased equipment on an annual basis and does not choose the one-time deduction policy, it cannot enjoy the additional deduction policy. Moreover, this provision is aimed at a single fixed asset. If an enterprise does not choose to enjoy it, it may not enjoy it in the next few years.

Suppose enterprise A purchased two sets of equipment A and B in the fourth quarter of 2022, in which equipment A chose the policy of one-time pre-tax deduction and 100% plus deduction, and equipment B chose normal depreciation, so the depreciation part of equipment B could not enjoy the plus deduction.

If the company did not enjoy this policy when it was in declare in advance in the fourth quarter of 2022, it can apply at the annual settlement.

Tips:

1. Equipment and appliances refer to fixed assets other than houses and buildings. Purchase refers to the purchase or self-construction in the form of money, in which the fixed assets purchased in the form of money include purchased and used fixed assets.

2. Confirmation principle of the purchase time of fixed assets: According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Implementation of Enterprise Income Tax Policy for Equipment and Instruments Deduction (No.46 of 20 18), the fixed assets purchased in monetary form shall be confirmed according to the invoice issuing time, except for installment payment or credit sale; Fixed assets purchased by installment or credit sale shall be confirmed according to the arrival time of the fixed assets; Self-built fixed assets are confirmed according to the completion settlement time.

Treatment process

The policy adopts the enjoyment mode of "self-judgment, declaration and enjoyment, and retention of relevant materials for future reference". High-tech enterprises can enjoy preferential treatment by filling in the relevant columns in the enterprise income tax prepayment declaration and annual tax declaration.

It is recommended to give priority to the electronic tax bureau for filing ~ ~

The specific method is as follows: log in to the electronic tax bureau, click I want to pay tax-tax declaration and payment-enterprise income tax declaration in turn, and select the corresponding "monthly (quarterly) declaration"/"annual declaration" module of the enterprise to enter the declaration interface.

Pre-declaration

(1) You can select the corresponding preferential items from the drop-down menu in the accelerated depreciation and amortization (deduction) list of assets (A20 1020) and fill in the specific information.

(2) The system will automatically fill in the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class A) (A200000), line 6 "Decrease of accelerated depreciation and amortization of assets (fill in A20 1020)" and line 7 "Decrease: tax-free income and deduction".

Annual declaration

Fill in the List of Assets Depreciation, Amortization and Tax Adjustment (A 105080) and the List of Tax Exemption, Deduction of Income and Deduction Preferences (A 107065438+) in the Annual Tax Return of People's Republic of China (PRC) Enterprise Income Tax.

A high-tech enterprise purchased a piece of equipment in June 2022 with a value of 3 million yuan (excluding tax) and put it into use in June 2022. Depreciation is accrued for five years, and the estimated net salvage value is 0. When reporting enterprise income tax in the fourth quarter in advance:

First, fill in the one-time deduction.

According to the implementation regulations of the enterprise income tax law, enterprises should calculate depreciation from the month after the fixed assets are put into use. )

Accounting depreciation for 2 months: (300÷5)×2/ 12= 10 (ten thousand yuan);

The tax law stipulates that it can be deducted at one time: 3 million yuan;

Tax adjustment amount =300- 10=290 (ten thousand yuan).

So when filling out the form:

Then, fill in the deduction.