What are the differences between the recognition of high-tech enterprises and the super deduction of R&D expenses?
"High-tech Enterprise Recognition Management Measures", "High-tech Enterprise Recognition Management Guidelines" and "Enterprise Research and Development Expenses Tax" "Measures for the Administration of Preliminary Deductions (Trial)" respectively stipulates the collection content and requirements for R&D expenses in the identification of high-tech enterprises and the super deduction of R&D expenses. Although both are R&D expenses, due to different applicable policies, they are also There are the following differences:
Different collection purposes
When a high-tech enterprise is recognized, R&D expenses are collected The purpose is to calculate whether the proportion of R&D expenses to sales revenue meets the regulations, which is a necessary condition when applying; in the super deduction policy, the purpose of collecting R&D expenses is to add them to the calculation of taxable income tax according to their occurrence amount. Calculate deduction.
Different collection requirements
The research and development expenses of high-tech enterprises need to submit the "Enterprise Annual Research and Development Expenses Structure Collection Table" and other relevant information when identifying or remitting the record; and the R&D expenses with super deduction are entitled to super deduction When applying for a discount, you must complete the filing procedures and fill in the "Collection Form of Super Deductible Research and Development Expenses" and other relevant information.
Different collection calibers
Although both are expenses incurred in the same research and development process, the specific aggregation standards of the eight major expenses are different. Generally speaking, the standard of R&D expenses recognized by high-tech is greater than that of R&D expenses in the super deduction Caliber, the difference between the two is mainly reflected in:
(1) Personnel labor. The personnel labor in the super deduction only includes the wages, salaries, bonuses, allowances, and subsidies of R&D personnel. In addition to the above, the high-tech certification also includes the basic social insurance fees and provident fund paid by the enterprise for R&D personnel. Subsidies, labor costs for external R&D personnel and other expenses related to their employment or employment are also included in R&D expenses.
(2) Direct investment. Direct investment in the super deduction includes materials, fuel, power costs, and molds and processes specifically used for intermediate testing and product trial production. Equipment development and manufacturing fees. In addition to the above, high-tech certification also includes inspection fees for trial products, simple maintenance fees for instruments and equipment used in research and development activities, etc.
(3) Depreciation expenses and long-term deferred expenses. This item in the super deduction only includes those specifically used for research and development activities Depreciation or rental fees for instruments and equipment. High-tech certification also includes depreciation of buildings in use for R&D and long-term deferred expenses in R&D reconstruction and repair.
(4) Commissioned external research and development expenses. The seventh item of research and development expenses stipulated in the high-tech certification is "entrusted external research and development expenses", but this item is not included in the super deduction regulations. The two treatments of entrusted external research and development expenses are different. The former requires 80% of the amount of entrusted external research and development expenses to be included in the total R&D expenses. The latter requires that entrusted R&D projects be included in R&D expenses by the entrusting party in accordance with regulations. There is no proportional requirement, and the entrusted party is required to provide a corresponding detailed list of expenditures when accruing.
(5) Other expenses. Since the incomplete enumeration method is used for high-tech identification, while the super deduction method is based on full enumeration, items not listed in the super deduction policy are not allowed to be included in the scope of super deduction. The R&D expenses in high-tech certification also include other expenses incurred for research and development activities, such as office expenses, communication fees, patent application and maintenance fees, high-tech R&D insurance premiums, etc.
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