Research and development expenses refer to the expenses paid for researching and developing a project. Our relevant system to research and development expense standard exists in two aspects "business accounting standards first.6Intangibles and Enterprise Income Tax Law of the People's Republic of China. Since then, the country has issued new policies several times to adjust.
[Development track]

2015In 2005, the state in order to encourage independent research and development of enterprises, so the state issued the Ministry of Finance State Administration of Taxation Notice of the Ministry of Science and Technology on Improving the Policy of Pre-Tax Plus Deduction of Research and Development Expenses (2015:119No.)

This article stipulates: The R&D expenses actually incurred in the enterprise's R&D activities, which have not formed intangible assets and recorded into the current profit and loss, shall be deducted according to the actual amount incurred in the current year50%Deduct from the taxable income of the current year; Where intangible assets are formed, the cost of intangible assets shall apply150%Amortization before tax.

2017In 2005, the state further increased the encouragement efforts, issued the "Ministry of Finance State Administration of Taxation Notice of the Ministry of Science and Technology on Increasing the Proportion of Pre-Tax Additional Deduction for R&D Expenses of Small and Medium-sized Enterprises Based on Science and Technology (2017:34No.).

The provisions stipulate that the R&D expenses actually incurred in the R&D activities of small and medium-sized scientific and technological enterprises, which have not been recorded into the current profit and loss as intangible assets, shall be deducted in accordance with the provisions on the basis of actual deduction2017years1month1sunrise2019years12month31During the day, in accordance with the actual amount75%Add a deduction before tax; If intangible assets are formed, the cost of intangible assets shall be applied during the above-mentioned period175%Amortization before tax.
①The New Deal to increase the precise support for small and medium-sized science and technology enterprises is an important embodiment of the implementation of the National Innovation-Driven Development Strategy Outline.
②Scientific and technological smes refer to those that rely on a certain number of scientific and technological personnel to engage in scientific and technological research and development activities, obtain independent intellectual property rights and convert them into high-tech products or services, so as to achieve sustainable development.

arrive2018In 2005, the state introduced more favorable policies to encourage enterprises to carry out research and development, and issued the Notice on increasing the proportion of pre-tax plus deduction of research and development expenses2018:99No.)

According to this article, the R&D expenses actually incurred in the development activities of an enterprise, which have not been recorded into the current profit and loss as intangible assets, shall be deducted according to the provisions on the basis of actual deduction2018years1month1sunrise2020years12month31During the day, in accordance with the actual amount75%Add a deduction before tax; If intangible assets are formed, the cost of intangible assets shall be applied during the above-mentioned period175%Amortization before tax.

Note: Relaxed the scope of additional deductions, all enterprises can enjoy75%Rather than limited to small and medium-sized technology enterprises.

So now all enterprises (not just small and medium-sized technology enterprises))Research and development expenditure can be in accordance with the actual amount75%Add a deduction before tax; If intangible assets are formed, the cost of intangible assets shall be applied during the above-mentioned period175%Amortization before tax.

【 Warm reminder 】
In this remind the majority of financial personnel, be sure to update their knowledge base in time, in order to avoid the enterprise to enjoy the benefits can not enjoy.

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