Activities not subject to pre-tax deduction policy
1。 Regular upgrade of enterprise products (services).
2。 Direct application of scientific research achievements, such as direct adoption of open new technologies, materials, devices, products, services or knowledge.
3。 Technical support activities provided by enterprises to customers after commercialization.
4。 Repeated or simple changes to existing products, services, technologies, materials or technological processes.
5。 Market research, efficiency research or management research.
6。 As an industrial (service) process link or routine quality control, test analysis and maintenance.
7。 The study of social sciences, arts or humanities.
State subsidy conditions for technology-based companies: (1) High-tech products: high-tech products such as electronics and information, biology and medicine, new materials, integration of optics, mechanics and electronics, new energy and efficient energy saving, environmental protection and resource utilization, aerospace and transportation, agriculture, etc. (2) new products with independent intellectual property rights, strong innovation, high technology content and good market prospects, especially original new products; (three) new products that have a significant role in promoting and driving the development of basic industries and pillar industries of the national economy; (4) new products that adopt international standards or advanced standards at home and abroad; (five) new products transformed from the achievements of national and provincial science and technology plans, especially the industrialization projects of scientific and technological achievements of the "863" plan, scientific and technological research plan or other basic research plans. A systematic activity with clear objectives that enterprises continue to carry out in order to acquire new scientific and technological knowledge, creatively apply new scientific and technological knowledge, or substantially improve technology, products (services) and processes.
If the actual R&D expenses incurred by an enterprise in R&D activities are not included in the current profits and losses, they shall be deducted from the taxable income of this year according to 50% of the actual amount incurred this year on the basis of the actual occurrence in accordance with the regulations; Where intangible assets are formed, they shall be amortized before tax according to 150% of the cost of intangible assets. The specific scope of R&D expenses includes:
1。 Personnel labor cost.
Salaries, basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance and housing accumulation fund of personnel directly engaged in R&D activities, and labor expenses of external R&D personnel.
2。 Direct input cost.
(1) expenses of materials, fuel and power directly consumed by R&D activities.
(2) The development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products.
(3) Expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used in R&D activities, and rental expenses for renting instruments and equipment used in R&D activities through operating lease.
3。 Depreciation expense.
Depreciation expenses of instruments and equipment used in R&D activities.
4。 Amortization of intangible assets.
Amortization expenses of software, patented and non-patented technologies (including licensing, proprietary technology, design and calculation methods, etc.). ) for R&D activities.
5。 New product design fee, new process specification formulation fee, clinical trial fee for new drug development, and field trial fee for exploration and development technology.
6。 Other related expenses.
Other expenses directly related to R&D activities, such as technical books and materials fees, materials translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fees, application fees, registration fees, agency fees, travel expenses, conference fees, etc. Intellectual property rights. The total amount of the expenses shall not exceed 10% of the total amount of the deductible R&D expenses.
7。 Other expenses stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 95 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
The term "research and development expenses plus deduction" mentioned in Item (1) of Article 30 of the Enterprise Income Tax Law refers to the research and development expenses of intangible assets that are not included in the current profits and losses for the development of new technologies, new products and new processes, plus deduction of 50%. Intangible assets shall be amortized at 150% of the cost of intangible assets.