Langfang: Solidly promote research and development expenses plus deduction work to help enterprise scientific and technological innovation and high -quality development

On the afternoon of September 5th, the reporter learned from the press conference of "R & D expenses plus deduction of corporate innovation kinetic energy" held by the Press Office of the People's Government of Langfang City. Yuan. Since the beginning of this year, the Langfang Taxation Bureau has regarded the research and development expenses plus deduction policy as the "first -leading" project, established a work ledger, in -depth publicity and counseling, and strengthened precision supervision. Strong services and solutions to the monthly visit to the month, ensure that the policy discounts should be known, enjoyed, and continuously enhance the vitality and motivation of enterprises' innovation and development, and help Langfang's high -quality economic and social development.

R & D expenses plus deduction refers to the R & D expenses incurred by the enterprise to develop new technologies, new products and new processes, and allow them to be deducted when calculating corporate income tax. The applicable object of the policy is residents other than tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment. Enterprises should have the conditions for accounting for a sound accounting accounting, the implementation of account check -out methods, and can accurately collect research and development costs.

The proportion of deductions is currently divided into two grades: manufacturing enterprises and national -level technology -based SMEs plus deduction ratio is 100%; other eligible enterprises plus deduction ratio is 75%. At present, in accordance with relevant regulations, the Langfang City Taxation Bureau of the State Administration of Taxation has adopted the relevant procedures of "real, self -discrimination, application enjoyment, and relevant information retention inspection" for eligible enterprises.

This year, the Langfang Taxation Bureau has carried out the "publicity+service" work, explaining the significance of policy, the application of counseling process to ensure that the tax discounts are implemented. They conducted preliminary counseling of enterprises more than 1,000 times through the phone, learned about the basic situation of taxpayers, popularized the latest R & D expenses plus deduction policy and regulations, and found the fundamental reasons for taxpayers to enjoy research and development expenses plus deduction policy. Concerns. On -site research and counseling of more than 110 enterprises, fundamentally determined whether the taxpayer's project report and R & D activities meet the policies and regulations, and the taxpayers can enjoy the research and development costs with the intention of the taxpayer with their own efforts, efforts, and affection. At the same time, the special process counseling is carried out to popularize the specific process of relevant enterprises to enjoy policies, that is, self -discrimination, declaration and enjoyment, and relevant information reserve preparation methods.

In addition, the Langfang Taxation Bureau adopted the "counseling+standardization" method for enterprises with incomplete accounting accounting, which is not restricted to form and flexibly solve personalized problems. On the one hand, we will be investigated in a timely manner in a timely manner, and the financial and R & D departments of the joint enterprise understand the specific situation. According to the project's project reporting report this year, determine whether it belongs to R & D activities. For the purpose of this material, the direct investment in multiple projects shall be distributed in accordance with reasonable regulations. When the project is completed, it provides certification materials such as the joint report or appraisal opinion. On the other hand, standardize the financial system of enterprises, standardize the goals of R & D projects, overall budgets, grasp progress, etc., help establish a special account of R & D projects, reasonably define and collect research and development expenses, and make good confirmation, measurement, records, and reports of R & D expenses, etc. Work and form a complete evidence chain to ensure that the company should enjoy it.

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