First, when making annual tax returns, enterprises should fill in the Summary of R&D Items Deductable from R&D Expenses according to the Summary of R&D Expenditure Auxiliary Accounts, and submit them together with the tax returns.

Two, enterprises to submit filing materials to the tax authorities to complete the filing shall not be later than the annual tax return. The filing materials include:

1. Record Form for Preferential Matters of Enterprise Income Tax;

2.R&D project establishment documents.

In addition, at the end of the year, the enterprise will summarize, analyze and fill in the Summary of R&D Expenditure Auxiliary Account, and submit the annual financial accounting report to the competent tax authorities together with the notes; Enterprises should fill in "R&D expenses can be deducted for R&D projects" and submit them together with the annual tax return.

Small and medium-sized science and technology enterprises should fill in the corresponding annual registration number obtained in accordance with the Measures for the Evaluation of Small and Medium-sized Science and Technology Enterprises in the column of "Relevant Qualification Approval Document (Certificate) and Document Number (No.)" of the Enterprise Income Tax Preferential Filing Form.