I. Establishment of research and development projects
Requirements: 1. The general manager's office meeting or the resolution document of the board of directors on setting up independent research and development projects. 2. The office meeting of the general manager of the enterprise consists of the general manager, deputy general manager, head of the finance department and head of the project department. The resolution of the board of directors shall be attended by all directors and the person in charge of the financial department. 3. Meeting minutes, mainly including: R&D project name, R&D project time, R&D project budget preparation, R&D project expense collection, R&D project professionals list, etc.
2. R&D project plan (format and content can be found online, the same below).
Third, the R&D project budget.
Fourth, establish a list of R&D project teams and professionals.
Verb (abbreviation of verb) R&D project expense collection (separate R&D expense ledger or R&D project expense collection table).
VI. Report to the tax authorities for the record: 1, R&D project plan and R&D expense budget. 2. List of R&D specialized institutions or project teams and professionals. 3, the general manager's office meeting or the resolution of the board of directors on independent research and development projects. 4. Summary of research and development expenses.
Brief introduction of preferential policies for R&D expenses plus deduction
After the introduction of the new enterprise income tax law in 2008, Article 30 of the new enterprise income tax law and Article 95 of the implementation regulations stipulate that if the research and development expenses incurred by enterprises for developing new technologies, new products and new processes do not form intangible assets and are included in the current profits and losses, they shall be deducted according to 50% of the research and development expenses; Intangible assets shall be amortized at 150% of the cost of intangible assets.
Research and development expenses shall be deducted according to the following requirements.
1. Applicable enterprises: enterprises, scientific research institutions and other corporate income tax payers with sound financial and accounting systems. The key is to master two points: first, enterprises with sound accounts and accurate vouchers of the actual amount of research and development expenses of different accounting subjects can enjoy it. Second, loss-making enterprises can also enjoy this preferential treatment. The increased deduction can be included in the loss of the enterprise in the current year according to the fixed number of years stipulated in the tax law, and can be made up in the following years.
II. Contents of R&D expenses:
R&D expenses refer to the expenses incurred by enterprises in researching and developing new technologies, new products and new processes in a tax year, which can be divided into two parts:
(A) R&D investment within the enterprise
1, direct investment. The cost of materials, fuel and power directly consumed by enterprises for R&D activities. Purchase expenses of laboratory materials and articles, development and manufacturing expenses of molds and process equipment for intermediate test and product trial production, equipment adjustment and inspection expenses, purchase expenses of samples, prototypes and general test means, inspection expenses of trial production products, etc.
2. Personnel labor. Wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds and other labor costs of on-the-job R&D personnel in enterprises and labor costs of external R&D personnel.
3. Equipment depreciation. Depreciation expenses or rental expenses of fixed assets such as instruments and equipment used for R&D activities, and operation, maintenance and repair expenses of related fixed assets.
4. Amortization of intangible assets. Amortization expenses of intangible assets such as software, patents and non-patented technologies used in R&D activities.
5. Design cost. Expenses incurred in process and technical design for the conception, development and manufacture of new products and processes.
6, research and development results of the demonstration fee. Demonstration, review, acceptance and evaluation of research and development achievements, as well as application fees, registration fees and agency fees for intellectual property rights.
7. Other expenses related to R&D activities, including technical books and materials, materials translation fees, conference fees, travel expenses, office expenses, foreign affairs fees, R&D personnel training fees, training fees, expert consultation fees, high-tech R&D insurance fees, etc.
(two) the research and development expenses actually paid by the outsourcing unit for research and development or cooperation with other units.
The expenses of the above-mentioned research and development can be deducted before tax according to the facts if they meet the provisions of the tax law. However, if we want to enjoy the policy of adding and deducting R&D expenses, we think we should also meet several conditions: 1, which shall be implemented in accordance with the relevant provisions of the state on the scope of adding and deducting R&D expenses. 2. It should be directly related to the R&D activities of enterprises.
Third, the operating procedures:
1, independent enterprise project. Enterprises that want to enjoy the deduction of R&D expenses should set up their own R&D projects and set them up in relevant government departments.
2. filing. After an enterprise independently establishes a project, it shall submit the following materials to the tax authorities for the record: (1) R&D project plan and R&D expense budget. (2) List of R&D specialized institutions or project teams and professionals. (3) the general manager's office meeting or the resolution document of the board of directors on the establishment of independent research and development projects.
3. Cost collection. From the perspective of simplifying procedures and strengthening management, in principle, enterprises with more R&D projects can be classified according to major items. Try to use the R&D expense collection table instead of the accounting expense collection method. The expense categories in the collection table can be classified according to the above expense categories. If some equipment or personnel are used for different R&D projects, or for R&D projects or production, some reasonable methods can be used to share them, such as sharing according to the workload undertaken.
4. Deduction. For the registered enterprises, when the R&D expenses that meet the requirements occur, when they are in declare in advance, the enterprises will deduct the R&D expenses according to the facts, and at the same time, they will declare independently and add deductions, both of which will be directly deducted from the total profits. However, it is necessary to report the occurrence of R&D expenses to the tax authorities.