What does the super deduction mean, what does the super deduction mean?

Pre-tax additional deduction refers to the deduction of expenses on the basis of actual deduction and then according to the proportion.

The additional deduction is mainly related to the enterprise income tax, and the expense of intangible assets independently developed by internal research and development is 50% deducted, and the capitalized expenditure forms an amortization of intangible assets at 150% of the cost. In accordance with the provisions of the tax law, on the basis of the actual amount of R&D expenses incurred in the development of new technologies, new products and new processes, a certain proportion is added as a preferential tax policy for the deduction amount when calculating the taxable income.

It refers to a tax preferential measure that adds a certain percentage to the actual amount incurred in accordance with the provisions of the tax law as the deduction amount when calculating the taxable income.

For example, assuming that the tax law stipulates that R&D expenses can be deducted by 50%, if the actual R&D expenses of an enterprise for developing new products in the current year is 100 yuan, it can be deducted before tax at an amount of 150 yuan (100 150%) to reflect the policy of encouraging R&D.

To put it simply, it is the amount of actual expenditure, which can be calculated by an amount higher than the actual expenditure when calculating the corporate income tax. Because corporate income tax is calculated on the basis of profits, and profit = income - expenses, if multiple expenditures are allowed, then the corporate income tax will be reduced.

Let's take an example.

If an enterprise incurs R&D expenditure of 1 million, it is assumed that it meets the conditions for additional deduction. Then this 1 million can be used as an expense when it happens, the cost of entering your company. When the enterprise income tax is settled, the 1 million can also be multiplied by 50% to make your cost.

That is equivalent to 1 million, so that your total cost is deducted 1.5 million, which is an additional deduction.

Additional deduction refers to a measure in which an enterprise can deduct certain expenses on the basis of taxable income to reduce the amount of tax payable when calculating income tax. The additional deduction is a preferential policy stipulated in the Enterprise Income Tax Law, which aims to encourage enterprises to increase investment and promote economic development. The scope of additional deductions includes research and development expenses, technology transfer expenses, employee education expenses, environmental protection and comprehensive utilization of resources.

Specifically, the additional deductions include:

1. R&D expenses: refers to the special expenses incurred by enterprises for new product development, technological innovation, process improvement, engineering design and other activities. The proportion of additional deduction is 15% of the cost of rubber celery within 3 years from the year of carrying out research and development activities; If it is more than 3 years, 30% of the expenses will be deducted.

2. Technology transfer expenses: refers to the expenses incurred by enterprises in acquiring other people's technology or transferring their own technology to others. The additional deduction is 30% of the amount of technology transfer expenses.

3. Employee education expenses: refers to the education and training expenses incurred by enterprises to improve the quality of employees. The proportion of additional deduction is the amount of employee education expenses.

4. Expenses for environmental protection and comprehensive utilization of resources: refers to the expenses incurred by enterprises to improve the environment and protect resources, such as pollution control. The proportion of additional deduction is 30% of the expenditure on environmental protection and comprehensive utilization of resources.

It is worth mentioning that the additional deduction must comply with the relevant regulations, and must be the actual expenses paid, and need to be verified by a professional organization. After deducting these expenses before tax, the taxable income of the enterprise for the calculation of income tax will be reduced, thereby reducing the tax burden of the enterprise.

The additional deduction is a preferential tax policy for enterprises that stimulate losses, aiming to encourage enterprises to increase investment in scientific research, improve technical level, protect the environment, and optimize resource allocation. At the same time, it also reduces the financial burden of the enterprise, improves the operating efficiency of the enterprise, and promotes the sustainable development of the enterprise.

In layman's terms, additional deductions.

The amount of R&D expenditure used by the enterprise can be deducted before tax when calculating the income tax drafted by the enterprise. For example, if the tax law stipulates the R&D expenses of the enterprise.

If a 50% additional deduction policy can be used, then if the R&D expenses used by an enterprise to develop new products within a year are 100%, it can be deducted before tax according to the standard of 150%, that is, 150 yuan.

The purpose of the additional deduction is mainly to encourage the independent research and development and innovation of the enterprise, which can make the operating costs of the enterprise.

The pre-tax additional deduction refers to the deduction of expenses according to the proportion of the basic filial piety travel deducted according to the facts.

The additional deduction is mainly linked to the enterprise income tax, the expense of internal independent research and development of intangible assets is 50% of the additional deduction, and the capitalized expenditure forms the amortization of 150% of the cost of intangible assets. In accordance with the provisions of the tax law, the additional deduction of R&D expenses is based on the actual amount of R&D expenses incurred in the development of new technologies, new products and new processes, and a certain proportion is added as a preferential tax policy for the deduction amount when calculating the taxable income.

It refers to the calculation of a certain percentage on the basis of the actual amount incurred in accordance with the provisions of the tax lawTaxable incomewhen deducting the amount of a tax incentive.

For example, suppose that the tax law regulates R&D expenses.

A 70% additional deduction can be implemented.

policy, then if the actual expenditure of the enterprise to develop new products in the current year is 100 yuan, it can be deducted before tax according to the amount of 170 yuan (100 170%), so as to reflect the policy of encouraging research and development.

Introduction

According to the standard of whether the research expenses of the bridge are capitalized, there are two ways to deduct them, but they are allowed to be deducted before tax.

The total amount is the same, i.e. 175% of the actual R&D expenses incurred. High-tech enterprises can enjoy this preferential tax policy.

If an enterprise resettles a disabled person, on the basis of deducting the wages paid to the disabled employee according to the facts, it may make an additional deduction of 100% of the wages paid to the disabled employee when calculating the taxable income. Enterprises are paying corporate income tax on the wages paid to employees with disabilities.

When declaring prepayment, it is allowed to calculate the deduction according to the facts; At the end of the year, the annual declaration and final settlement of enterprise income tax shall be carried out.

, the additional deduction shall be calculated in accordance with the provisions of the first paragraph of this article.