Basic Judgment Of Enterprise Income Tax Enjoying R & D Fee Plus Deduction

1. Whether it belongs to the judgment of the object that can enjoy the R & D fee plus Deduction Policy.

As an enterprise, first of all, we must know whether we can enjoy it or not. If we clearly belong to the scope that can not be enjoyed, there is no need to do complex and useless things again.

1.

Judgement

The policy of deducting R & D expenses is applicable to the residents with sound accounting practices, the implementation of audit collection and the accurate collection of R & D expenses.

(1) judgement of resident enterprises

First of all, enterprises need to know whether they belong to resident enterprises. If they are not resident enterprises, there is no need to consider the deduction of R & D fees.

According to the enterprise income tax law (No. sixty-third of the president of People's Republic of China), the resident enterprise refers to the enterprise established in China according to law, or in accordance with the law of foreign countries but the actual management institutions in China.

(2) the judgment of the enterprise industry

Enterprises need to judge whether they belong to the six major industries that are "non - pre tax plus deductions": tobacco manufacturing; accommodation and catering; wholesale and retail; real estate; leasing and business services; entertainment.

The above industries are based on the classification and code of national economy (GB/4754-2011), and will be updated accordingly.

At the same time, attention should also be paid to other industries stipulated by the Ministry of Finance and the State Administration of Taxation, that is, if there are industries that are prohibited in the future, those industries will need to stop enjoying preferential policies.

The notice clearly states that the six industry enterprises listed in the notice refer to the business mainly listed in the industry business. The main business income of the R & D expenses in that year accounted for 50% of the total income of the enterprises without tax income and the return on investment, accounting for the total income calculated by the sixth provisions of the tax law.

The sixth provision of the income tax law stipulates that the income earned by enterprises from various sources in monetary and non monetary terms is the total income.

It includes: (1) sales of goods income; (two) income from providing services; (three) pfer of property income; (four) equity investment income such as dividends and bonuses; (five) interest income; (six) rental income; (seven) royalty income; (eight) income from donations; (nine) other income.

The seventh provision of the income tax law stipulates that the following income of total income is non taxable income: (1) financial appropriation; (two) administrative and public funds collected and incorporated into financial management according to law; (three) other non taxable income stipulated by the State Council.

(3) judgment of financial accounting of enterprises

Enterprises that pay the enterprise income tax with the approved method of levy can not enjoy this preferential policy.

Therefore, for enterprises that have approved the enterprise income tax, if we want to enjoy the policy, we must establish and improve the accounting calculation, get the approval of the tax authorities, and give audit collection.

2, whether it belongs to the judgment of activities that can enjoy the R & D fee plus Deduction Policy.

The notice stipulates that the seven kinds of activities should not be applied to the pre tax deduction policy even if the enterprises are treated according to R & D behavior.

(1) the routine upgrading of enterprise products (services); (2) the direct application of a scientific research result, such as the direct adoption of new technologies, materials, devices, products, services or knowledge, etc.; third, the technical support activities provided by the enterprises after the commercialization; 4. Repeated or simple changes to the existing products, services, technologies, materials or processes; (5) market research, efficiency investigation or management research;

For these seven negative lists, some are relatively clear, but some are relatively vague, it is very easy to dispute with the tax authorities, which requires enterprises to do well in the activities that can be proved that R & D projects are not listed in the negative list.

Such proof needs to be planned from the beginning of the project, and nothing can be added to the evidence later, because in this way, one evidence material is easy to lose, and the two is easy to cause incomplete evidence chain.

It is recommended that enterprises do several things well:

First, set up R & D department.

It is not necessary to have special places for tall buildings, but there should be clear institutions (which can be part-time jobs) to formulate relevant management systems for R & D.

If there is no R & D department, it is easy to give people the feeling that there is no R & D capability.

Second, there is annual R & D plan, it is best to put forward specific R & D projects or directions.

3. Application for approval.

We should pay attention to the name of the project. If it is true and qualified, the name of the project should be kept away from the negative list.

For example, "technological pformation of * * assembly line" and "increase of R & D intensity of * * products".

Such names are easily suspected by the tax authorities when filing projects.

Fourth, the high-level management of enterprises, the feasibility study report, the demonstration and arrangement, and the meeting minutes for R & D.

Report of the R & D results and conclusion of the meeting.

Report on R & D results or failure of R & D and terminating research and development.

3, whether the R & D expenses can be accurately collected.

The basis for collecting judgment is financial accounting.

After canceling the special account, enterprises must set up auxiliary accounts for R & D expenditures for R & D projects, and keep them for future reference.

At the end of the year, the aggregate statement of supplementary accounts for research and development expenditures shall be analyzed and submitted to the competent tax authorities at the same time when the annual financial and accounting reports are submitted.

R & D expenditure auxiliary account, R & D expenditure auxiliary account and summary table should be compiled according to the "announcement" style.

(1) independent research and development of "research and development expenditure" supplementary account;

(2) commissioned to research and develop "research and development expenditure" supplementary account;

(3) cooperate to research and develop "research and development expenditure" supplementary account;

(4) focus on R & D expenditures.

(5) total account of supplementary accounts for R & D expenditure;

(6) R & D projects can be deducted from research and development expenses.

If the enterprise fails to set up and record auxiliary accounts in accordance with the regulations, it will not enjoy tax deductions added.

For example, in 2014, a science and technology company set up 22 R & D activities, and the R & D amount reached about 9000000 yuan. However, the enterprise only used materials in the material Zero section for financial purposes, and there was no accounting and no accounting.

At that time, there was no establishment of a special account. If the same happened in 2016, the enterprise was also denied the qualification because there was no auxiliary account.

[caution]

Creative design activities can also be deducted separately.

Creative design activities refer to multimedia software, animation game software development, digital animation and game design and production; housing construction engineering design (green building evaluation standard is Samsung), landscape architecture engineering special design; industrial design, multimedia design, animation and derivative product design, model design and so on.

1, applicable time limit

The new policy is clearly applicable to the calculation and settlement of enterprise income tax in 2016 and subsequent years, that is to say, the R & D activities since January 1, 2016 have been carried out according to the new policy.

If the enterprise meets the prescribed R & D expenses and deducts the conditions, it will be entitled to retroactively enjoy and fulfill the filing procedures after January 1, 2016. The longest period is 3 years.

Never traced back.

2. Time limit for declaration of enjoyment

In the annual enterprise income tax declaration, the enterprise shall fill in the collection form of R & D projects and deduct R & D expenses according to the total account of R & D expenditure.

Therefore, R & D fee deduction shall not be enjoyed during the advance payment of the intermediate income tax in the middle of the year, and can only be enjoyed when the annual income tax declaration is made, and the relevant information should be submitted at the same time.

3. R & D expenses plus deductions for filing management.

(1) filing procedures with the tax authorities

The enterprise shall, when it is no later than the annual settlement of tax returns, publish the record filing procedures of the enterprise income tax preference filing form and the R & D project documents according to the notice issued by the notice, the circular and the announcement of the State Administration of Taxation on the handling of enterprise income tax preferential matters (Announcement No. seventy-sixth of the State Administration of Taxation on 2015).

(2) the main retained data for enterprises to retain.

　　企業(yè)在申報(bào)享受優(yōu)惠政策的同時(shí)，將下列資料留存?zhèn)洳椋?1)自主、委托、合作研究開發(fā)項(xiàng)目計(jì)劃書和企業(yè)有權(quán)部門關(guān)于自主、委托、合作研究開發(fā)項(xiàng)目立項(xiàng)的決議文件;(2)自主、委托、合作研究開發(fā)專門機(jī)構(gòu)或項(xiàng)目組的編制情況和研發(fā)人員名單;(3)經(jīng)科技行政主管部門登記的委托、合作研究開發(fā)項(xiàng)目的合同;(4)從事研發(fā)活動(dòng)的人員和用于研發(fā)活動(dòng)的儀器、設(shè)備、無形資產(chǎn)的費(fèi)用分配說明(包括工作使用情況記錄);(5)集中研發(fā)項(xiàng)目研發(fā)費(fèi)決算表、集中研發(fā)項(xiàng)目費(fèi)用分?jǐn)偯骷?xì)情況表和實(shí)際分享收益比例等資料;(6)“研發(fā)支出”輔助賬;(7)企業(yè)如果已取得地市級(jí)(含)以上科技行政主管部門出具的鑒定意見，應(yīng)作為資料留存?zhèn)洳?(8)省稅務(wù)機(jī)關(guān)規(guī)定的其他資料。

The reference materials are the important basis for enterprises to prove that they are in line with the preferential conditions and standards stipulated in the tax law. Enterprises must be kept in good order so as not to be disqualified from the tax authorities when they are unable to provide reference materials for verification.

(3) attention should be paid to the shelf life of reference materials.

According to the procedures for handling the preferential policies of enterprise income tax (No. seventy-sixth of the State Administration of Taxation announcement 2015), the retention period of retained information for the enterprises is 10 years after enjoying the preferential items. The preferential provisions that are different from the accounting treatment stipulated in the tax law are kept for 10 years after the difference is ended.

Therefore, it is recommended that enterprises carry out archival management of reference materials to prevent loss due to accounting flow and cause unnecessary losses.

1. Definition of R & D personnel

R & D personnel are divided into three categories: researchers, technicians and auxiliary personnel. Researchers refer to professionals who are mainly engaged in research and development projects. Technicians refer to technicians who have technical knowledge and experience in one or more fields of engineering technology, natural science and Life Sciences, and are involved in R & D under the guidance of researchers; auxiliary personnel refer to technicians involved in research and development activities.

The source of R & D personnel: the hiring form of research and development personnel can be either the employees of the enterprise, or the external employment, including labor dispatch.

The research and development personnel, technical personnel and auxiliary personnel who have signed labor employment agreement with the enterprise and temporary employment are not included in the external R & D personnel, and auxiliary personnel do not include personnel engaged in logistics services for R & D activities.

Enterprises must pay attention to:

(1) R & D personnel must be directly engaged in R & D activities. The form of R & D is that the R & D project costs are paid by R & D personnel and there is no corresponding staff salaries. How can it be stated that it is directly engaged?

(2) administrative personnel, financial personnel and logistics personnel should not be included in the deduction scope of R & D fee.

Some enterprises put the salaries of accountants and office staff in the centralized cost. When tax inspectors check, they doubt the authenticity of the whole project.

2, accelerated depreciation can enjoy additional deduction.

The instruments and equipment used for R & D activities meet the requirements for accelerated depreciation, and the preferential treatment policies can be enjoyed in the accelerated depreciation part according to the accounting treatment in accelerated depreciation and no more than the amount calculated according to the tax law.

Therefore, accelerated depreciation is cost-effective for equipment used in R & D activities, and income tax can be reduced.

For example, an enterprise bought a tester in February 2016 for testing in research and development activities. The unit price is 4500 yuan, which meets the accelerated depreciation condition and the financial one-time depreciation. The instrument can enjoy an additional deduction of 2250 yuan.

3. Division of mixed charges

Personnel engaged in R & D activities, instruments, equipment and intangible assets used for R & D activities shall be engaged in or used for non R & D activities, shall make necessary records of their personnel activities and the use of instruments and equipment and intangible assets, and allocate reasonable expenses for their actual expenses in accordance with the actual working hours.

In practice, enterprises should have more detailed original records to prove the authenticity and rationality of distribution.

Therefore, enterprises need to establish a system, and financial needs to supervise and master the research and development process, especially for the mixed use cost, such as personnel attendance record, equipment research and development activity time record and so on.

For example, a manager in charge of production technology of a company has a monthly salary of 6000 yuan. In May, there were 10 days in the R & D department directly involved in R & D activities, and 20 days in the production department for daily management. In that month, the manager's 2000 yuan salary could be included in the R & D expenses.

4, R & D revenue should be deducted from total R & D expenses.

(1) deduction of revenue from non R & D products

The income from the raw materials, R & D process, the defective products, the intermediate trial products and so on, which have been collected in the R & D cost, need to be deducted from the corresponding R & D expenses.

Under normal circumstances, such income exists, enterprises should pay attention to deduction.

(2) the deduction of sales and the deduction of production after the formal production.

The material cost of R & D activities shall not be deducted from the products sold directly by the R & D activities or the products formed as part of the R & D activities.

That is to say, after R & D, the product is formally completed, and the R & D activity is completed, or the R & D fee plus deduction is stopped.

5, the treatment of government subsidy funds

The law and administrative regulations and the competent departments of Finance and taxation under the State Council do not allow for the deduction of expenses and expenses before deducting the enterprise income tax.

If the enterprise obtains the government subsidy, if it meets the conditions of not taxing revenue, and the expenses or intangible assets formed by the enterprise as a financial fund handled by the non taxable income for R & D activities, it shall not calculate the additional deduction or amortization.

Therefore, the government subsidy funds obtained by the enterprise meet the requirements and are handled according to the non taxable income, and the corresponding R & D expenses shall not be deducted, and no additional deductions should be collected.

Compared with the collection form of the original tax collection [2008] 116, the list of deductions for research and development expenses that can be deducted from the research and development projects published in the notice has cancelled the deduction from the "special appropriation for research and development fees obtained from the departments concerned and the parent company". It also shows that the government subsidies obtained by the enterprises which do not conform to the conditions of non tax revenue do not need to deduct the deduction amount of R & D fees.

For example, an electronic technology company gained 90 thousand yuan of government's technology award in 2014, and the company deducted the annual R & D fee plus deduction.

If the end of 2016 government rewards the R & D activities of the enterprise, there will be no need to deduct it. That is, the corresponding cost of the 90 thousand yuan can also be deducted by 45 thousand yuan.

[related knowledge points]

In accordance with the regulations on the implementation of the enterprise income tax law, Fiscal Affairs [2009] 87, and fiscal and Taxation (2011) No. 70, all financial funds conforming to the following conditions can be regarded as non taxable income and deducted from the total amount of income when calculating taxable income:

(1) funds have been appropriated for documents, and the special purpose of the fund is stipulated in the documents.

(2) the financial departments or other government departments that allocate funds have special funds management methods or specific management requirements for the funds.

(3) the enterprise independently calculates the fund and the expenses arising from it.

In accordance with the guidelines for the application of enterprise accounting standards -- accounting subjects and main accounting treatments, enterprises shall, according to the Government Subsidy Guidelines, confirm that the amount of government subsidies related to assets or related expenses in the future period shall be recorded in the "deferred income" subjects. When the deferred income is distributed within the useful life of the related assets, the enterprises will then be pferred from the "deferred income" subject to the "non operating income" subject; the government subsidy granted to the current profits and losses shall be directly credited to the "non operating income" subject.

When a government subsidy is returned, it is credited to the "non operating income" section of the subject which has been credited to the "non operating income" subject, and has not been pferred from the "deferred income" subject to the "extra business income" subject.

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