The hottest R & D cost is 100 plus deduction, whic

2022-09-22
  • Detail

Can all manufacturing enterprises enjoy 100% deduction of R & D expenses

can all manufacturing enterprises enjoy 100% deduction of R & D expenses? Recently, the Ministry of Finance and the State Administration of Taxation issued the announcement on further improving the pre tax plus Deduction Policy of R & D expenses (Announcement No. 13, 2021 of the Ministry of Finance and the State Administration of Taxation), increasing incentives for R & D expenses of manufacturing enterprises. It is clear that from January 1, 2021, the deduction proportion of R & D expenses of manufacturing enterprises will be increased from 75% to 100%, which will stimulate enterprise innovation and promote industrial upgrading

key points of policy: if the R & D expenses actually incurred in the R & D activities of manufacturing enterprises do not form intangible assets and are included in the current profits and losses, they will be deducted before tax according to 100% of the actual amount from January 1, 2021 on the basis of actual deduction according to the regulations; If intangible assets are formed, they will be amortized before tax at 200% of the cost of intangible assets from January 1, 2021

can all the R & D expenses incurred by manufacturing enterprises be calculated and deducted at the proportion of 100

the announcement of CS No. 13 stipulates that the policy caliber of R & D expense plus deduction is in accordance with the notice of the Ministry of finance, the State Administration of Taxation and the Ministry of science and technology on improving the pre tax plus Deduction Policy of sample size expenses measured by research and development input (CS [2015] No. 119) The notice of the Ministry of finance, the State Administration of Taxation and the Ministry of science and technology on policy issues related to the pre tax addition and deduction of overseas research and development costs entrusted by enterprises (CS [2018] No. 64) when the collet release button is pressed and the collet does not respond, press the button again to check the electrical signal input to the conversion solenoid valve coil, and the control signal sent by it is normal. At this time, the measurement of the oil pressure at the outlet of the clamping drive oil source is also normal. Not all manufacturing enterprises can enjoy 100% plus deduction. For example, the tobacco industry belongs to the negative list industry, so the plus Deduction Policy of R & D expenses cannot be applied

how to define the scope of manufacturing

according to the provisions of the announcement of the Ministry of Finance and the State Administration of Taxation on further improving and adopting our pre Tax Deduction Policy for lens hair expenses (No. 13, 2021), the manufacturing industry is determined in accordance with the national economic industry classification (gb/t)

the national economic industry classification (gb/t) divides the industry scope of manufacturing industry, and enterprises can query according to the specific business they are engaged in. During the implementation of this preferential policy, if the relevant departments of the state update the national economic industry classification, their provisions shall prevail

Copyright © 2011 JIN SHI