The benefits of the company s increased R D expenses, the difference between R D expenses and R D in

1. No intangible assets are formed in the current profit or loss.

50% of the amount incurred, plus deduction.

2. If an intangible asset is formed, 150% of the cost of the intangible asset shall be amortized before tax. Technology-based small and medium-sized enterprises.

Enjoy a 175% policy.

3. If the intangible assets formed are replaced by other new technologies or exceed the legal protection period, and the use value or transfer value is lost, 150% of the balance that has not been amortized shall be deducted before tax.

The R&D activities of enterprises can enjoy additional deductions. Enterprise R&D activities refer to the R&D activities with clear objectives that enterprises continue to carry out in order to obtain new knowledge of science and technology (excluding humanities and social sciences), creatively apply new knowledge of science and technology, or substantially improve technology, processes, and products (services).

The Enterprise Income Tax Law of the People's Republic of China deals with the requirements for R&D expenses in two situations, and if the R&D expenses incurred by an enterprise for the development of new technologies, new products and new processes are not included in the current profit or loss as intangible assets, 50% of the R&D expenses shall be deducted according to the actual deduction in accordance with the regulations; If an intangible asset is formed, it shall be amortized at 150% of the cost of the intangible asset.

According to the provisions of Cai Shui [2018] No. 99 document, if the R&D expenses actually incurred by an enterprise in R&D activities are not included in the current profit or loss as intangible assets, on the basis of deduction according to the regulations, 75% of the actual amount will be deducted before tax during the period from January 1, 2018 to December 31, 2020; If an intangible asset is formed, it shall be amortized before tax at 175% of the cost of the intangible asset during the above-mentioned period.

Summary. Hello, there is a difference between R&D expenses and R&D investment.

R&D expenses refer to expensed R&D expenditures. This includes expenditures in the research phase and expenditures in the development phase that cannot meet the capitalization. In terms of accounting treatment, the management expense account is carried forward at the end of the period.

R&D investment refers to the investment of a scientific research project in the research stage and development stage. Including equipment costs (including equipment purchase costs, equipment trial production costs, equipment leasing costs, and existing equipment upgrade and transformation costs), material costs, testing and laboratory processing costs, fuel and power costs, travel expenses, international cooperation and exchange expenses, publications, literature and information dissemination, intellectual property affairs costs, labor costs, expert consultation fees, management fees and other expenses.

The difference between R&D expenses and R&D investment.

Hello, I have seen your question and am sorting out the answer, please wait a while The difference between R&D expenses and R&D investment.

Hello, there is a difference between R&D expenses and R&D investment. R&D expenses refer to expensed R&D expenditures. This includes expenditures in the research phase and expenditures in the development phase that cannot meet the capitalization.

In the accounting treatment, the management expense account is carried forward at the end of the period. R&D investment refers to the investment of a scientific research project in the research stage and development stage. Including equipment costs (including equipment purchase costs, equipment trial production costs, equipment leasing costs, and existing equipment upgrade and transformation costs), material costs, testing and laboratory processing costs, fuel and power costs, travel expenses, international cooperation and exchange expenses, publication of literature, information dissemination and broadcasting, intellectual property affairs costs, labor costs, expert consultation fees, management fees and other expenses.

Summary. There is a close relationship between R&D investment and R&D expenses. R&D investment refers to the resources invested by enterprises in R&D activities, including human, material, and financial resources, while R&D expenses refer to the expenses incurred by enterprises in R&D activities, including the remuneration of R&D personnel, the purchase of R&D equipment, and the procurement of R&D materials.

Therefore, there is a close relationship between R&D investment and R&D expenses, that is, the more resources a company invests in R&D activities, the more expenses it spends, and vice versa.

There is a close relationship between R&D investment and R&D expenses. R&D investment refers to the resources invested by enterprises in R&D activities, including human, material, financial resources, etc., while R&D expenses refer to the expenses incurred by enterprises in R&D activities, including the careful remuneration of R&D personnel, the purchase of R&D equipment, and the procurement of R&D materials. Therefore, there is a close relationship between R&D investment and R&D limb costs, that is, the more resources an enterprise invests in R&D activities, the more expenses it spends, and vice versa.

Excuse me, but please go into more detail?

There is a close relationship between R&D investment and R&D expenses. R&D investment refers to the resources invested by enterprises in R&D activities, including human, material, and financial resources, while R&D expenses refer to the expenses spent by enterprises in R&D activities. The relationship between R&D investment and R&D expenditure is:

R&D investment is the premise of R&D expenses, and R&D expenses are the result of R&D investment. The more resources a company invests in R&D activities, the higher the R&D expenses will be. The reason for the problem may be that the enterprise does not invest enough resources in R&D activities, or the R&D expenses are not properly controlled, resulting in an imbalance between R&D investment and R&D expenses.

The solution is that enterprises should increase R&D investment and reasonably control R&D expenses to ensure that the relationship between R&D investment and R&D expenses is in a balanced state. Personal Tips:

In R&D activities, enterprises should reasonably invest resources and reasonably control R&D expenses to ensure that the relationship between R&D investment and R&D expenses is in a state of balance, so as to achieve the best R&D results.