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20 13 What are the conditions for pre-tax deduction of R&D expenses?
On September 29th, 20 13, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China jointly issued a document: Caishui [2065438+03] No.70 "Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Relevant Policy Issues of Pre-tax Addition and Deduction of Research and Development Expenses", clarifying the relevant policies of pre-tax addition and deduction of research and development expenses. Details are as follows:

All provinces, autonomous regions, municipalities directly under the central government, the finance departments (bureaus), the State Taxation Bureau, the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:

According to the Enterprise Income Tax Law of People's Republic of China (PRC), the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (Order No.512 of the State Council) and the Opinions of the Central Committee of the State Council on Deepening the Reform of the Science and Technology System and Accelerating the Construction of the National Innovation System, and with the consent of the Ministry of Commerce and the Ministry of Science and Technology, the relevant policy issues on the pre-tax deduction of research and development expenses are hereby notified as follows:

1. The following expenses incurred by enterprises in R&D activities can be included in the pre-tax deduction range of R&D expenses:

(1) The basic old-age insurance premium, basic medical insurance (guarantee insurance) premium, unemployment insurance premium, work injury insurance premium, maternity insurance premium and housing accumulation fund paid by enterprises for employees directly engaged in R&D activities in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government.

(two) the operation, maintenance, adjustment, testing and maintenance costs of special instruments and equipment for R&D activities.

(three) the purchase cost of samples, prototypes and general detection means that do not constitute fixed assets.

(4) Clinical trial fees for new drug development.

(5) Appraisal fees for research and development achievements.

Second, enterprises can hire qualified accounting firms or tax agents to issue special audit reports or authentication reports, and can add and deduct the R&D expenses of the current year.

Three, the competent tax authorities have objections to the R&D project declared by the enterprise, and may require the enterprise to provide the appraisal opinions of the R&D project issued by the scientific and technological departments of the government at or above the prefecture level.

4. Other issues related to enterprises enjoying the pre-tax deduction policy of R&D expenses shall be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Pre-tax Deduction of R&D Expenses of Enterprises (Trial) (Guo Shui Fa [2008]116).

V. This notice shall be implemented as of 20 13+0+0.

Overview of the background of "R&D expenses plus deduction"

Before 2008, how to add and deduct R&D expenses incurred by enterprises is scattered in several documents formulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China. Before the document Guo Shui Fa [2008] 1 16 was issued, it was not clear whether the relevant provisions under the old tax law were applicable to the addition and deduction of research and development expenses after the implementation of the new income tax law. Under the old tax law, the preferential tax policies for R&D expenses plus deduction have experienced changes from the initial state-owned and collective industrial enterprises to various ownership industrial enterprises with sound financial accounting system and audited enterprise income tax, as well as foreign-invested enterprises. In tax collection and management, from the earliest examination and approval system to the filing system. In practice, local tax authorities have slightly different application and filing requirements for enterprise R&D expenses plus deduction, and domestic and foreign-funded enterprises also have different procedures for plus deduction.

Moreover, after the introduction of the new enterprise income tax law, various localities have successively introduced specific audit management measures for the addition and deduction of R&D expenses, basically following the provisions of the previous documents Caishui [2006] No.88 and Caiqi [2007] 194 (hereinafter referred to as "Document No.88" and "Document No.0/94" respectively). For example, Anhui Province promulgated the specific operation method of the enterprise R&D expenses pre-income tax deduction policy (Kece [2008] No.77), and the promulgation of 1 16 obviously unified these numerous documents, such as the applicable object of deduction, the specific definition of R&D activities, the specific scope of R&D expenses, and the different R&D methods (.

According to the Enterprise Income Tax Law of People's Republic of China (PRC), which came into effect on June 5438+1 October12008, and its implementing regulations, "research and development expenses incurred by enterprises for developing new technologies, new products and new processes can be deducted when calculating taxable income", among which "unformed intangible assets are included in current profits and losses, and on the basis of actual deduction according to regulations,

Interpretation of Early Policy ——R&D Review Points of R&D Expenses Plus Deduction

Deduction of R&D expenses is undoubtedly an important preferential tax policy that enterprises can enjoy, and it is also a difficult point for tax agents to audit. R&D enterprises and tax agents should pay attention to the audit points and related risks of R&D expense settlement.

R&D expenses plus deduction of "disciplined"

There are three main reasons why R&D expenses are difficult to audit: first, the projects corresponding to R&D expenses are all professional fields, and tax agents are unfamiliar with related industries and business processes; Second, the deduction standard of enterprise income tax R&D expenses is inconsistent with the additional deduction provisions; Third, enterprises do not fully understand the tax policy, and the collection of R&D fees is not standardized.

According to the provisions of Article 30 of the Enterprise Income Tax Law, the research and development expenses incurred by enterprises in developing new technologies, new products and new processes can be added and deducted when calculating the taxable income.

At the same time, Article 95 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the deduction of research and development expenses refers to the research and development expenses incurred by enterprises for developing new technologies, new products and new processes, and the intangible assets are not included in the current profits and losses. On the basis of actual deduction according to regulations, 50% of R&D expenses will be deducted; Intangible assets shall be amortized at 150% of the cost of intangible assets. The Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Administrative Measures for Pre-tax Deduction of Enterprise R&D Expenses (Trial) (Guo Shui Fa [2008] 1 16) lists the items that can be deducted from R&D expenses in detail.

Review steps of R&D expenses

Enterprises can audit R&D expenses according to the following steps.

Understand the business process of the enterprise. Before the final settlement of enterprise income tax, it is necessary to investigate the organizational structure, production characteristics, business processes and other matters of the enterprise to understand whether the enterprise has a research and development department and the research and development technology and products of the enterprise.

R&D expense audit requires enterprises to provide the following information: independent, entrusted and cooperative R&D project plan and R&D expense budget; The establishment of independent, commissioned and cooperative research and development specialized institutions or project teams and the list of professionals; Summary of research and development expenses of independent, commissioned and cooperative research and development projects in that year; The general manager's office meeting or the resolution document of the board of directors on the establishment of independent, entrusted and cooperative research and development projects; Contracts or agreements for entrusting or cooperating in research and development projects; Information about the effectiveness of research and development projects, research results reports, etc.

The detailed examination and deduction of each collection item shall be carried out in strict accordance with the provisions of document Guo Shui Fa [2008] 1 16, as follows:

(a) Costs of materials, fuel and electricity. The expenses of materials, fuel and power directly consumed in R&D activities can be deducted before tax or extra. Whether the input tax of materials, fuel and power consumed by R&D expenses can be deducted should be analyzed according to the actual situation of the enterprise. R&D carried out by enterprises often involves multiple projects, such as the income tax settlement of a high-tech enterprise. R&D has five projects, including hardware development and software development. According to the matching principle, if the developed products are subject to value-added tax, the input tax of materials received can be deducted, and if the developed products are subject to business tax.

(2) wages, salaries, bonuses, allowances and subsidies. Wages, salaries, bonuses, allowances and subsidies of employees directly engaged in R&D activities can be deducted before tax or additionally. When reviewing the bonus deduction, we should carefully check the salary payment list and the list of R&D personnel provided by the enterprise. Those who are not in the list of R&D personnel are not allowed to deduct bonuses.

(three) depreciation or rental fees for instruments and equipment. Equipment depreciation and lease fees incurred by enterprises can generally be charged before tax if they are accrued according to the depreciation period and purpose stipulated in the tax law. However, not all depreciation and rental expenses can be deducted, only the depreciation or rental expenses of instruments and equipment specially used for R&D activities can be deducted. In practice, because the tax agent is not familiar with R&D process, R&D technology and R&D products, it is difficult to judge whether the equipment belongs to R&D use.

(4) Other audit expenses. Amortization expenses of intangible assets such as software, patent right and non-patented technology specially used for R&D activities, and development and manufacturing expenses of molds and process equipment specially used for pilot test and product trial production can be deducted and added before tax. In addition, fees for designing new products, formulating new process regulations, technical books and materials directly related to R&D activities, materials translation fees, field test fees for exploration and development technologies, and fees for demonstration, review and acceptance of R&D achievements can also be deducted and added before income tax.

(5) R&D expenses entrusted to other units for development. If the enterprise only obtains the R&D expense invoice issued by the entrusting unit, it can only be deducted before tax, but not deducted. According to the document Guo Shui Fa [2008] 1 16, the trustee should provide the client with the details of the expenses of the R&D project, otherwise, the expenses of the entrusted development project shall not be deducted.

(6) For the project jointly developed with the enterprise * * *, according to the contract, the research and development expenses borne by the partners shall be calculated and deducted separately according to the regulations.

Risk warning of R&D expenses plus deduction

First of all, the information should be well prepared. According to the provisions of China's tax laws and regulations, R&D enterprises need to submit a large amount of information to enjoy the extra deduction. Enterprises should pay attention to collecting all the information in their daily work for tax authorities to check and declare. If the application materials are incomplete, you may not enjoy additional deduction of R&D expenses.

Secondly, enterprises should manage R&D expenses in special accounts, accurately collect and fill in the actual amount of various R&D expenses that can be deducted every year. It is suggested that enterprises should set up details according to each R&D project and charge fees according to each R&D project, which will help enterprises to calculate the cost of each R&D project and facilitate audit. Because the research and development progress of each project is different, which project has been completed, which project is in progress, which project is in production and which project is still in the trial production stage, it will be clear only when accounting separately. If the actual amount of enterprise R&D expenses is not accurately collected and the total foreign exchange is not accurately calculated, the competent tax authorities have the right to adjust the pre-tax deduction or additional deduction.

In addition, if the enterprise group needs the group members to share the R&D expenses, the enterprise group shall provide an agreement or contract for centralized R&D projects, and the agreement or contract shall clearly stipulate the rights and obligations of the participants in the R&D projects, the way of cost sharing, etc. If no agreement or contract is provided, the research and development fee shall not be deducted.