Relief and exemption of corporate income tax is 14.7 billion yuan!

"R & D expenses plus deduction" is empowerment of science and technology enterprises, 16,400 households in Hunan Province applied for discounts

Hunan Daily, June 21 (all media reporter Chen Yan correspondent Luo Shunai) R & D expenses increased the proportion of deductions, which continued to increase, alleviate the pressure of corporate funds, and empower enterprise innovation and development. The reporter learned from the Hunan Provincial Taxation Bureau of the State Administration of Taxation on June 21 that in the 2021 corporate income tax settlement of the 2021 corporate income tax this year, the province's tax system counseling 16,400 enterprises applied to enjoy R & D expenses and deducted 59 billion yuan. The income tax of enterprise was reduced by 14.7 billion yuan, and the number and amount of preferential households increased by 20.11%and 53.32%year -on -year.

R & D expenses plus deduction refers to the research and development costs incurred by the enterprise in order to develop new technologies, new products, and new processes. When calculating the taxable income of the company's income tax, based on the actual deduction, according to the actual amount The proportion is deducted before tax. In recent years, the state has continuously increased the research and development costs plus deduction, and the proportion of deductions has increased from 50%to 75%, especially the increase in the deduction ratio of manufacturing and technology -based SMEs to 100%.

"For us, the proportion of R & D expenses increased from 75%to 100%, and the pressure on corporate funds has been further reduced, and its investment in science and technology research and development is even more bold." Said Bu Honghua, general manager of Changsha Kerry Heavy Industry Co., Ltd. In the year, the company invested 10.44 million yuan in R & D funds, and this year it is expected to invest more than 15 million yuan in R & D funds. In the Yuhua Economic Development Zone, Hunan Philst Sensor Co., Ltd. uses at least 6%of sales for R & D each year. The company enjoys 2021 R & D expenses and deducts a discount of 3.06 million yuan and reduced corporate income tax of 770,000 yuan.

In order to accurately identify technology R & D enterprises, the Provincial Taxation Bureau collects 10 types of enterprises such as high -tech enterprises, technology -based SMEs, "specialized new" enterprises, software companies, etc. from science and technology, industrial information and other departments. , Establish a list of key enterprises in the implementation of 19,800 households, and remind the enterprises to enjoy the preferential situation in the tax reporting system to ensure that the policy implementation is implemented.

[Edit: Liu Ye]

[Source: Hunan Daily · New Hunan Client]

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