Is R&D expenses plus deduction in quarterly or annual report?
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.28 (202 1) stipulates that enterprises can enjoy the preferential policy of adding and deducting R&D expenses in the first three quarters if they pay corporate income tax in the third quarter (quarterly prepayment) or September (monthly prepayment) in declare in advance in 10. ; Can be deducted quarterly; If there is no quarterly settlement in the following year, it can be added and deducted together; Anything will do.