Chinanews.com, September 14th. According to the website of the State Administration of Taxation, the State Administration of Taxation today issued the "Announcement on Further Implementing the Policy for the Additional Deduction of R&D Expenses" (hereinafter referred to as the "Announcement"), allowing enterprises to pay taxes in October On the basis of the additional deduction of R&D expenses in the first half of the reporting period, another quarterly discount will be added to the tax declaration period in October 2021.
At the same time, optimize and simplify the R&D expenditure auxiliary account style, adjust and optimize the calculation method, promote enterprises to enjoy the R&D expense plus deduction discount in advance, increase working capital, relieve capital pressure, and reduce tax burden.
The deduction of R&D expenses refers to the research and development expenses incurred by enterprises for the development of new technologies, new products, and new processes. When calculating the taxable income, a certain percentage is added on the basis of the actual expenditures incurred. The deduction amount for taxable income is deducted in addition.
The deduction policy for R&D expenses is an important tax preferential policy to promote the technological progress of enterprises.
The "Announcement" clarified that in the October 2021 corporate income tax prepayment declaration period, when companies declare corporate income tax for the third quarter (quarterly prepayment) or September (monthly prepayment), they can enjoy the first three quarters of R&D expenses in advance Extra deduction policy preference.
When an enterprise enjoys the premium deduction in October, it only needs to fill in the name of the preferential item and the amount of the premium deduction in the prepayment declaration form, and keep other relevant information for future reference.
The "Announcement" optimizes and simplifies the retention of reference materials for enterprises enjoying the bonus deduction. The auxiliary account system of the 2015 version of "4 auxiliary accounts + 1 summary table" has been adjusted to the 2021 version of "1 auxiliary account + 1 summary table". "To further reduce the workload of filling in.
After the release of the 2021 version of the auxiliary account style, the 2015 version of the auxiliary account style will continue to be effective. Taxpayers can also design their own auxiliary account style according to their actual conditions and habits to further facilitate the enjoyment of preferential policies.
The "Announcement" also adjusted and optimized the calculation method of the "other related expenses" limit in the research and development expenses.
If an enterprise conducts multiple R&D activities at the same time in a tax year, the original calculation of the “other related expenses” limit for each R&D project is changed to a unified calculation of the “other related expenses” limit for all R&D projects, so that the enterprise can enjoy preferential policies to the maximum extent. .