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Finance and tax news: support scientific and technological innovation, and the three ministries and

2022-11-01

Support scientific and technological innovation, and the three ministries and commissions give preferential treatment again




1. The new equipment and appliances purchased by high-tech enterprises from October 1, 2022 to December 31, 2022 are allowed to be deducted in full at one time in the calculation of taxable income in the current year, and 100% additional deduction is allowed before tax.




2. For enterprises that currently apply 75% of the pre tax deduction ratio of R&D expenses, the pre tax deduction ratio will be increased to 100% from October 1, 2022 to December 31, 2022.












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Ministry of Finance, State Administration of Taxation, Science and Technology Department




Announcement on Increasing the Pre tax Deduction of Support for Scientific and Technological Innovation




Ministry of Finance, State Administration of Taxation, Ministry of Science and Technology Announcement No.28, 2022




To support the innovative development of high-tech enterprises and promote the upgrading of enterprise equipment and technology, the following is the announcement on the pre tax deduction policy of enterprise income tax:




1、 The new equipment and appliances purchased by high-tech enterprises from October 1, 2022 to December 31, 2022 are allowed to be deducted in full at one time when calculating the taxable income in the current year, and 100% additional deduction is allowed before tax.




This policy is applicable to all enterprises with the qualification of high-tech enterprises in the fourth quarter of 2022. If the enterprise chooses to apply this policy and the deduction is insufficient in the current year, it can be carried forward to the subsequent years according to the current relevant provisions.




The above-mentioned equipment and appliances refer to fixed assets other than houses and buildings; The conditions and management measures for the said high-tech enterprises shall be implemented in accordance with the Notice of the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation on the Revision and Issuance of the Administrative Measures for the Recognition of High tech Enterprises (GKFH [2016] No. 32).




The tax collection and management matters that enterprises enjoy this policy shall be implemented according to the current tax collection and management regulations.




2、 For enterprises that currently apply 75% of the pre tax deduction ratio of R&D expenses, the pre tax deduction ratio will be increased to 100% from October 1, 2022 to December 31, 2022.




When an enterprise is entitled to the bonus deduction of R&D expenses in the final settlement and payment of enterprise income tax in 2022, the R&D expenses in the fourth quarter can be calculated according to the actual amount incurred by the enterprise at its discretion, or calculated by multiplying the actual R&D expenses in the whole year by the proportion of the number of operating months after October 1, 2022 to the actual number of operating months in 2022.




Enterprises enjoy the relevant policy caliber and management of the pre tax plus deduction policy for R&D expenses, according to the Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Science and Technology on Improving the Pre tax Plus Deduction Policy for R&D Expenses (CS [2015] No. 119) The relevant provisions of the Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Science and Technology on Relevant Policy Issues Concerning the Pre tax Deduction of Overseas Research and Development Expenses Entrusted by Enterprises (CS [2018] No. 64) and other documents shall be implemented.




It is hereby announced.






Ministry of Finance, State Administration of Taxation, Science and Technology Department

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