What is the deduction standard for technology development expenses?

The deduction standard shall be in accordance with the tax law. As follows:

The accounting system stipulates that the expenses incurred by enterprises in the research and development of new products, new technologies and new processes shall not be restricted by proportion, and shall be included in the "management expenses" account according to the actual amount incurred. The "Administrative Expenses" (Research and Development Expenses) account is debited and the "Bank Deposits" account is credited.

The tax law stipulates that: 1. The actual technology development expenses incurred by the enterprise are allowed to be deducted before paying the enterprise income tax.

2. If the technology development expenses incurred by state-owned and collective industrial enterprises and joint-stock enterprises and joint ventures (hereinafter referred to as "taxpayers") increased by more than 10% (including 10%) compared with the actual situation of the previous year, the taxable income of the current year shall be deducted according to 50% of the actual occurrence of the technology development expenses after examination and approval by the tax authorities, and the increase shall not be deducted if the increase does not reach more than 10%.

3. If the taxpayer's technology development expenses increase by more than 10% over the previous year, and 50% of the actual amount is greater than the taxable income of the enterprise in the current year, it can be allowed to deduct the part that does not exceed the taxable income; The excess amount will not be deducted in the current year and subsequent years. The technology development expenses incurred by loss-making enterprises can be deducted according to the facts, but the method of deducting the taxable income when the growth reaches a certain percentage is not implemented.

4. The part of the technology development expenses incurred by the taxpayer shall not be deducted before tax if it is allocated by the state finance and the higher authorities, nor shall it be included in the base of the actual increase of the technology development expenses and the calculation and deduction of taxable income.

5. The scope of application of the policy of additional deduction of enterprise technology development expenses is extended to all industrial enterprises of various ownership systems with sound financial accounting systems and the implementation of audit and collection of enterprise income tax. The above-mentioned industrial enterprises include those engaged in mining, manufacturing, electricity, gas and water production and ** industries.

6. After the cancellation of the approval project, the additional deduction of technology development expenses shall be declared and deducted by the taxpayer in accordance with the above policy provisions.

7. Document No. 6 of the State Development Council stipulates that the pre-income tax deduction for independent innovation investment of enterprises will be increased. Enterprises are allowed to deduct 150% of the actual technology development expenses incurred in the current year to deduct the taxable income of the current year. The insufficient part of the actual technology development expenses incurred in the current year can be carried forward and deducted within 5 years in accordance with the provisions of the tax law.

8. The tax authorities have the right to adjust the pre-tax deduction or deduction of the taxable income of the taxpayer who declares the false or non-compliant technology development expenses; If a taxpayer deliberately deceives and defrauds the pre-tax deduction and deduction of taxable income for technology development expenses, the tax authorities may impose penalties in accordance with the relevant provisions of the Tax Collection and Administration Law, in addition to ordering them to make corrections.

On top of the full deduction of the three fees, 50% of the full amount will be deducted

This is the full amount deducted multiplied by 150%.

First, the front. If the actual expenditure of R&D expenses for the development of new products in the current year is 100 yuan, it can be deducted before tax according to 175 yuan 100 175% to encourage enterprises to increase R&D investment.

2. Analyze the details.

R&D expenses are deducted.

The administration of the policy is fully implemented by the tax department. However, due to the lack of experts in the field of R&D, it is difficult for tax authorities to accurately identify the R&D activities of enterprises. For example, whether the enterprise has achieved valuable results in the innovation of technology, technology, products and services through research and development activities, and whether it has a role in promoting the technology and process leadership of related industries in the region.

R&D expenses are difficult to accurately collect. Accurate accounting and collection of R&D expenses is a prerequisite for enterprises to enjoy the additional deduction policy. In practice, for some special R&D institutions that have not yet been established or R&D institutions undertake production and operation at the same time.

Business enterprises, according to the requirements, can be separately accounted for, and the expenses that belong to the nature of research and development can also be deducted. However, it is difficult to determine whether the division is reasonable and accurate.

3. What is the deduction ratio of R&D expenses?

The additional deduction of R&D expenses refers to the R&D expenses incurred by enterprises for the development of new technologies, new products and new processes, which can be used in the calculation of the taxable income of enterprise income tax.

On the basis of the actual deduction according to the regulations, a certain proportion of the actual amount will be deducted before tax. The state spends on R&D of manufacturing enterprises.

The pre-tax deduction ratio has been increased from 75% to 100%, and non-manufacturing enterprises will be deducted 75% of R&D expenses before tax.

Legal analysis: If the research and development expenses incurred by the enterprise for the development of new technologies, new products and new processes are not included in the profit or loss of the current period as intangible assets, 50% of the development expenses of the pre-research research shall be deducted according to the provisions of the pre-research on the basis of the actual deduction according to the provisions of the pre-research period; If an intangible asset is formed, it shall be amortized at 150% of the cost of the intangible asset.

Legal basis: Article 95 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China The additional deduction of R&D expenses referred to in Item (1) of Article 30 of the Enterprise Income Tax Law refers to the R&D expenses incurred by enterprises for the development of new technologies, new products and new processes, and if the intangible assets are not included in the current profit or loss, 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.

Legal analysis: pre-tax deduction.

Legal basis: Article 2 of the Administrative Measures for the Pre-tax Deduction of Enterprise Technology Development Expenses is allowed to be deducted before the payment of enterprise income tax. Article 3 The development expenses of the technology chain refer to the expenses incurred by the taxpayer in the production and operation of a tax year for the research and development of new products, new technologies and new processes.

Legal Analysis: Pre-tax deductions.

Legal basis: Article 2 of the Administrative Measures for the Pre-tax Deduction of Technology Development Expenses of Qique's Industry is allowed to be deducted before the payment of enterprise income tax. Article 3 Technology development expenses refer to the expenses incurred by taxpayers in the production and operation of a tax year for the research and development of new products, new technologies and new processes.

Legal analysis: It is not only high-tech enterprises that can apply for additional deduction of R&D expenses. According to the provisions of the Enterprise Income Tax Law, the R&D expenses incurred by enterprises in the development of new technologies, new products and new processes can be deducted when calculating the taxable income.

Legal basisCivil Code of the People's Republic of China

Article 599 A sales contract is a contract in which the seller transfers ownership of the subject matter to the buyer and the buyer pays the price.

Article 596: The contents of a sales contract generally include the name, quantity, quality, price, time limit for performance, place and method of performance, packaging method, inspection standards and methods, settlement method, words used in the contract and its effect, etc. Bridge erection.