Home  >  Article  >  Technology peripherals  >  Four departments jointly proposed: increasing the super deduction ratio of chip companies’ R&D expenses to 120%

Four departments jointly proposed: increasing the super deduction ratio of chip companies’ R&D expenses to 120%

王林
王林forward
2023-09-19 18:21:131202browse

According to news from this website on September 18, the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission, and the Ministry of Industry and Information Technology jointly issued an announcement today on increasing the super deduction ratio of R&D expenses for integrated circuit and industrial machine companies, further encourage enterprises to develop and innovate, and promote high-quality development of the integrated circuit industry and industrial motherboard industry.

Four departments jointly proposed: increasing the super deduction ratio of chip companies’ R&D expenses to 120%
The first article of the announcement points out that the actual research and development expenses incurred by integrated circuit companies and industrial machine companies in carrying out research and development activities shall not be included in the formation of intangible assets. For current profits and losses, on the basis of actual deductions in accordance with regulations,

from January 1, 2023 to December 31, 2027, 120% of the actual amount will be deducted before tax; if intangible assets are formed , during the above period, the intangible assets will be amortized before tax at 220% of the cost.

Note on this site: The integrated circuit enterprises mentioned in Article 1 refer to integrated circuit production, design, equipment, materials, packaging, and testing enterprises encouraged by the state.

Encyclopedia information shows that intangible assets (intangible assets) are also called "intangible fixed assets" (intangible fixed assets). Refers to assets that do not have a physical form but can provide an enterprise with some special rights in the longer term or help the enterprise obtain higher returns. Among capitalist enterprises,

is listed as intangible assets such as trademarks, goodwill, and copyrights. , patent rights, leasing rights, franchise rights, etc..

Advertising statement: The external jump links (including but not limited to hyperlinks, QR codes, passwords, etc.) contained in the article are used to convey more information and save selection time. The results are for reference only. All articles on the site contain this statement.

The above is the detailed content of Four departments jointly proposed: increasing the super deduction ratio of chip companies’ R&D expenses to 120%. For more information, please follow other related articles on the PHP Chinese website!

Statement:
This article is reproduced at:ithome.com. If there is any infringement, please contact admin@php.cn delete