In order to further encourage enterprises to increase R&D investment and better support scientific and technological innovation, the relevant issues concerning the pre-tax deduction policy for enterprise R&D expenses are hereby announced as follows:
1. If the R&D expenses actually incurred by the enterprise in R&D activities are not included in the current profits and losses, they will be deducted before tax according to the actual amount 100% on the basis of actual deduction according to regulations, starting from 1, 2023; If intangible assets are formed, they will be amortized before tax according to 200% of the cost of intangible assets from June 65438+1 October1day, 2023.
Two, enterprises enjoy other policy caliber and management requirements of R&D expenses plus deduction policy, in accordance with the "Ministry of Finance? People's Republic of China (PRC) State Taxation Administration of The People's Republic of China? Notice of the Ministry of Science and Technology and the Ministry of Finance on Improving the Pre-tax Deduction Policy for R&D Expenses (Caishui [2065 438+05] 1 19)? State Taxation Administration of The People's Republic of China? The Ministry of Science and Technology's Notice on Policy Issues Concerning Pre-tax Deduction of Overseas Research and Development Expenses Entrusted by Enterprises (Cai Shui [2018] No.64) and other documents shall be implemented.
Iii. this announcement is from June 65438+1 October1day, Ministry of finance? Announcement of State Taxation Administration of The People's Republic of China on Further Improving the Pre-tax Deduction Policy of R&D Expenses (Ministry of Finance? Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance 13? State Taxation Administration of The People's Republic of China? Announcement of the Ministry of Science and Technology on Further Improving the Pre-tax Deduction Ratio of R&D for Small and Medium-sized Sci-tech Enterprises (Ministry of Finance? State Taxation Administration of The People's Republic of China? AnnouncementNo. 16 of the Ministry of Science and Technology in 2022), Ministry of Finance? State Taxation Administration of The People's Republic of China? Announcement of the Ministry of Science and Technology on Increasing Pre-tax Deduction for Supporting Scientific and Technological Innovation (Ministry of Finance? State Taxation Administration of The People's Republic of China? Announcement No.28 of the Ministry of Science and Technology in 2022 shall be abolished at the same time.