9 New R & D Fee Deductions Policy Misunderstandings

According to document No. 119 of tax [2015], enterprises meet the requirements of the R & D expenses stipulated in this notice and deduct the conditions, and after January 1, 2016, they do not enjoy the tax concession in time. They can enjoy and fulfill the filing procedures retrospectively, with a longest period of 3 years.

Therefore, after January 1, 2016, the tax preference which can not be enjoyed in time can be traced (the longest retroactive period is 3 years) to enjoy and fulfill the filing procedures.

Myth two: only the salaries and salaries of personnel directly engaged in R & D activities can be deducted.

According to document No. 119 of tax [2015], the salaries, basic pension insurance, basic medical insurance, unemployment insurance, work-related injury insurance, maternity insurance, housing accumulation fund and labor expenses of the R & D personnel directly engaged in R & D activities belong to the scope of R & D expenses that are allowed to be deducted.

Therefore, those directly engaged in R & D activities are not only allowed to pay wages and salaries according to R & D expenses, but also basic pension insurance, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident funds are allowed to be deducted according to R & D expenses.

According to document No. 119 of tax [2015], no more than 10% of the total amount deducted from R & D expenses will be deducted from other expenses directly related to R & D activities, such as technical book fee, data plation fee, expert consultation fee, high and new technology research and development insurance premium, R & D results retrieval, analysis, evaluation, argumentation, appraisal, assessment, acceptance fees, intellectual property application fees, registration fees, agency fees, travel expenses and conference fees.

The total cost.

Therefore, travel and conference fees directly related to R & D activities are allowed to be deducted according to R & D expenses within the prescribed standard (not exceeding 10% of the total R & D expenses deductible).

Error four: calculating the other expenses directly related to R & D activities. The base of deducting the limit does not include other expenses.

According to document No. 119 of tax [2015], no more than 10% of the total amount deducted from R & D expenses can be directly deducted from R & D activities.

Therefore, the other deductible limit directly related to R & D activities is 10% of the total amount of deductible R & D expenses. "The total amount of deductible R & D expenses" should include "other expenses directly related to R & D activities". It needs to be reminded that the "other expenses directly related to R & D activities" which can be deducted from the total amount of R & D expenses are also within the standard, which is not equivalent to the actual occurrence.

Misunderstanding five: enjoy the accelerated depreciation policy can not enjoy the R & D cost plus deductions at the same time.

According to document No. 119 of tax [2015], depreciation charges for instruments and equipment used for R & D activities are allowed to be deducted according to R & D expenses.

The instruments and equipment used by the enterprise for R & D activities have enjoyed the accelerated depreciation policy. When enjoying the deduction of R & D expenses, the relevant documents, which should be deducted according to the R & D expenses, should be deducted from the amount of depreciation, expenses and so on.

Therefore, for enterprises engaged in R & D activities, it means depreciation and fees for accelerated depreciation in accordance with the requirements of the accounting regulations. If the conditions of addition are deducted, they can still be deducted and enjoyed double benefits.

Myth six: only high-tech enterprises can enjoy the deduction of research and development fees.

According to the provisions of the enterprise income tax law and its implementing regulations, the expenses for research and development of new technologies, new products and new processes can be deducted when calculating the taxable income.

The other tax document [2015] No. 119 stipulates that it is applicable to the residents with sound accounting practices, the implementation of audit collection and the accurate collection of R & D expenses.

In the light of the above provisions, the relevant provisions of the enterprise income tax law and its implementing regulations are not limited to high-tech enterprises only, but only limited to "resident enterprises that are suitable for sound accounting, audit collection and accurate collection of R & D expenses", that is, non high-tech enterprises can enjoy the deduction of research and development fees.

Misunderstanding seven: small and micro enterprises can not enjoy the research and development fees plus preferential policies.

It is stipulated in the document No. 119 of taxation [2015] that these Measures apply to resident enterprises with sound financial accounting and accurate collection of research and development expenses.

In addition, the Ministry of Finance and the State Administration of Taxation on the implementation of certain issues on the preferential policies of enterprise income tax (second [2009] 69) stipulate that all tax preferences stipulated in the enterprise income tax law and its implementing regulations shall be enjoyed by enterprises whenever they meet the prescribed conditions.

Therefore, all the tax preferences stipulated in the enterprise income tax law and its implementing regulations can be enjoyed at all times when the enterprise meets the prescribed conditions. The immediate enterprise has already enjoyed the preferential policy of reducing the taxable income of the small profit enterprises at a rate of 20% or half or half, and at the same time, it can also study the development of fee plus tax deduction policy.

Fiscal 70 [2011] document No. 70 stipulates that the expenses formed for the expenditure of non taxable income shall not be deducted when calculating taxable income. The depreciation and amortization of assets calculated for expenditures shall not be deducted when calculating taxable income.

If a financial fund that meets the requirements prescribed in Article 1 of this circular is treated as a non taxable income, it shall be included in the 5 years (60 months) of the financial sector or other government departments without appropriation of funds, and shall be included in the total amount of tax revenue that has been acquired for sixth years. The expenses of the fiscal funds that are included in the total amount of taxable income are allowed to be deducted when calculating the taxable income.

According to the aforesaid documents, if an enterprise fails to take part in the expenditure within 5 years and fails to refund the financial sector or other government departments that have appropriated funds to the government departments, the total amount of research and development expenses that are included in the total amount of the taxable income can be deducted according to the relevant provisions of the ninety-fifth of the implementing regulations.

What we need to remind is that considering the cost of non taxable income can be deducted, enterprises must choose whether they are "non taxable income" in practice.

For example, the value added tax levied tax receipts received by the qualified software enterprises shall be accounted for as non taxable income, and the expenses formed by the corresponding non taxable income for expenditure shall be regarded as the condition of non taxable income, which is "specially used for software product R & D and expanded reproduction and accounting separately". The enterprise may have "no tax revenue for expenditure". It can apply for research and development expenses plus deduction of preferential policies, and no tax revenue can be used for expenditure before tax deduction.

If an enterprise enjoys a deduction policy, it is more substantial than the "value-added tax levy" as a non tax revenue accounting.

According to document No. 119 of tax [2015], the salaries and salaries, basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident funds directly engaged in R & D activities, as well as the labor costs of outside R & D personnel.

Allowable deduction of R & D costs.

The State Administration of Taxation announced in 2015 that document No. thirty-fourth stipulates that the welfare allowance that is included in the wage and salary system of employees and fixed wages and salaries shall be in line with the first provision of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare expenses of employees (No. 3 of the state tax letter [2009]), which can be used as the wages and salaries expenses of enterprises and be deducted according to the regulations before tax.

According to the provisions of the above documents, the welfare allowance that is directly included in the salary and salary system of enterprises and fixed wages and salaries can be used as the wages and salaries expenses of enterprises, which is deducted according to the regulations and deducted according to the R & D expenses.

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