部 High -tech enterprises, three departments issued by the three departments: Increase the deduction of support for technology innovation tax

[Dahe Cai Cube News] On September 27, the Ministry of Finance, the General Administration of Taxation, and the Ministry of Science and Technology issued an announcement on increasing the deduction of scientific and technological innovation tax.

The announcement shows that high -tech enterprises' newly purchased equipment and appliances purchased from October 1, 2022 to December 31, 2022 allows one -time deduction when calculating the taxable income at one time, and allows 100 100 before taxation.%Additional deduction.

Those who have high -tech enterprises in the fourth quarter of 2022 can apply this policy.If an enterprise chooses to apply the policy to be less deductible in that year, it can be carried out to be implemented in accordance with the current relevant regulations in the future.

When the enterprise's income tax calculation of the corporate income tax in 2022 enjoy the research and development expenses plus deduction discount, the research and development expenses in the fourth quarter can be calculated by the company's own selection, or the actual R & D expenses occurred throughout the year.The number of future operating month accounted for the proportion of its actual operation month in 2022.

Responsible editor: Tao Jiyan | Review: Li Zhen | Director: Wan Junwei

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