In order to further support scientific and technological innovation and encourage small and medium-sized enterprises in science and technology to increase their investment in research and development, the following announcements are made concerning the increase in the proportion of pre-tax deduction for research and development expenses of small and medium-sized enterprises in science and technology:

If the R&D expenses actually incurred in the R&D activities of small and medium-sized scientific and technological enterprises do not form intangible assets and are booked into the current profit or loss, the expenses shall be deducted according to the regulations on the basis of actual deduction2022years1month1From then on, in accordance with the actual amount100%Add a deduction before tax; Form intangible assets, since2022years1month1From date on, in accordance with the cost of intangible assets200%Amortization before tax. For details, see Treasury State Administration of Taxation Announcement of the Ministry of Science and Technology2022Annual regulation16The letter ".

Compared to previous policy documents(Finance and taxation2017:34No.)New policy16The announcement will be research and development additional deduction proportion adjustment for the increase(The proportion of additional deduction before is75%Form intangible assets at their cost175%Amortization before tax)

For example: a high-tech enterprise,2022Annual R&D expenses incurred100In accordance with2022years1month1The latest policy announced in Japan, the enterprise in the business income tax when the research and development expenses can be deducted. The additional deduction amount is100*100%=100Ten thousand. If according to2021Tax policy in 2004,2021The enterprise may deduct the part booked into profit and loss100*75%=75Ten thousand.100-75=25Ten thousand,2022The annual deduction can be added25Ten thousand.

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