1. New equipment and appliances purchased by high-tech enterprises from June 65438+1 October 2022 to February 3 1 February 2022 are allowed to be deducted once in the current year when calculating taxable income, and the deduction is allowed to be added before tax100.
This policy can be applied to all enterprises with high-tech enterprise qualification in the fourth quarter of 2022. Enterprises choose to apply this policy, and if the deduction is insufficient in the current year, it can be carried forward to the next year according to the existing relevant regulations.
The above-mentioned equipment and appliances refer to fixed assets other than houses and buildings; The conditions and management measures of the so-called high-tech enterprises shall be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Science and Technology and the Ministry of Finance of the People's Republic of China on Revision and Release (Guo Ke Fa [2016] No.32).
Enterprises enjoy the tax collection and management of this policy in accordance with the current tax collection and management regulations.
2. The pre-tax deduction ratio of R&D expenses is 75%, from June 65,438+0 to February 36,5438+0, 2022, and the pre-tax deduction ratio is increased to 65,438+000%.
When an enterprise enjoys the preferential treatment of adding and deducting R&D expenses in the final settlement of enterprise income tax in 2022, the R&D expenses in the fourth quarter can be calculated by the enterprise itself according to the actual amount, or by multiplying the actual R&D expenses in the whole year by the number of operating months after 2022 10, accounting for the proportion of its actual operating months in 2022.
The relevant policy caliber and management of enterprises enjoying the pre-tax deduction policy of R&D expenses are in accordance with the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China Ministry of Science and Technology on Improving the Pre-tax Deduction Policy of R&D Expenses (Caishui [2065 438+05] 19) and the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China Ministry of Science and Technology on Relevant Policy Issues Concerning the Pre-tax Deduction of Overseas R&D Expenses Entrusted by Enterprises (Caishui
It is hereby announced.
Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Science and Technology
September 22(nd), 2022