In many cases, some fiscal and tax treatment methods are not the same, and strategies need to be adjusted according to different situations. Therefore, there are the following different methods for pre-tax deductions during final settlement, as well as Let's learn about it at Mander Enterprise Server, so that you won't go too far on the road to settlement and settlement.

Can business entertainment expenses incurred by an enterprise with no sales (business) income be directly deducted at 60% of the amount of business entertainment expenses incurred? During the preparation period of the enterprise, the business entertainment expenses related to the preparation activities incurred can be included in the enterprise preparation expenses at 60% of the actual amount, and can be deducted before tax in accordance with relevant regulations. Business entertainment expenses incurred by an enterprise with no sales (business) income shall be treated as a tax increase in accordance with the provisions of Article 43 of the "Regulations on the Implementation of the Enterprise Income Tax Law".

The identification of high-tech enterprises stipulates that other expenses in R&D expenses "generally shall not exceed 20% of the total R&D expenses." Should we follow the policy of enjoying the super deduction of R&D expenses and calculate them on a pro-rata basis for each project?

The scope, method and calculation caliber of the super deduction of R&D expenses are not exactly the same. Among them, the R&D expenses of high-tech enterprises are collected by projects and calculated on an annual basis (the super deduction is calculated on a project basis); it can Other expenses included in R&D expenses are recognized based on the decimal of the actual other expenses incurred and the total R&D expenses, that is (enterprise internal R&D expenses + entrusted external R&D expenses (including overseas external R&D expenses)) × 20%. For details, please refer to the "Enterprise Research and Development Expenses Proportion Calculation Table" attached to the high-tech enterprise recognition work.

How to fill in the income from samples and prototypes that need to be deducted for the super deduction of R&D expenses in the "Collection Form"? Does R&D in 2015 need to be deducted if it is sold in 2016? When an enterprise disposes of samples and prototypes, the relevant costs and expenses should generally be offset. Therefore, the corresponding material costs are directly offset in the auxiliary accounts, auxiliary account summary statements and collection tables.

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