What do you mean by R&D expenses plus deduction? What's the use? Can someone tell me? Ah, it's urgent.

According to the Administrative Measures for Pre-tax Deduction of R&D Expenses of Enterprises (Trial) issued by State Taxation Administration of The People's Republic of China (Guo Shui Fa [2008]1KLOC-0/6) and the relevant provisions of the new income tax law, the expensed expenses of independent R&D are deducted by 50%, and the amortization of intangible assets formed by capitalized expenses is deducted by 50%.

In other words:

1. R&D expenditure, if the formed expenses are included in the current profits and losses, 50% more will be deducted before income tax, that is, the actual expenditure 1 yuan can be deducted at 1.50 yuan;

2. If R&D expenses are capitalized as intangible assets, 50% will be deducted before income tax, that is, if the actual amortization is 65,438+0 yuan, 65,438+0.50 yuan can be deducted;

It should be noted that these additional deductions are only used for income tax accrual, and enterprises do not need to adjust the additional subjects.

In addition, the Evaluation Opinion of Enterprise R&D Project is the evaluation of enterprise R&D achievements, and also the basis and written materials for pre-tax deduction.

Supplementary answer to the question:

If there is a confirmation reply, the fee can be deducted in the current period;

The deduction of intangible assets shall be deducted in the amortization period of the current period after the asset is confirmed.

It may be slightly different from place to place, and the specific implementation can be properly communicated with the local competent tax authorities.

For reference only.