Since 2008, the policy of deducting research and development (R&D) expenses for tax purposes has been formally recognized in legal terms. In order to encourage innovation and technological progress, and to assist businesses in enhancing their competitiveness and sustainable development capabilities, in recent years, the scope of the R&D expense deduction policy has gradually expanded:
- The deduction ratio has increased from 50% to 75% and eventually to 100%.
- The industries eligible for deduction have expanded from manufacturing to include qualified enterprises.
- The deadline for applying for the deduction has moved from the final settlement to as early as October and now, as of July, allowing companies to apply for the deduction for R&D expenses that occurred in the first half of the year.
In July 2023, with the release of the "Guidelines for the Implementation of the R&D Expense Deduction Policy (Version 2.0)," the details of this preferential policy have been more systematically regulated. While providing clear guidance for companies to enjoy the benefits of the policy, it also imposes higher requirements on the management of R&D expense deductions by enterprises.
自2008年起，研发费用加计扣除政策首次以法律形式确认。为了鼓励企业创新和科技进步，帮助企业提升竞争力和可持续发展能力，近年来逐步将研发费用加计扣除政策逐步放宽了企业研发活动及研发费用的范围：加计扣除比例逐步由50%提高到75%，再到100%加计扣除；允许加计的企业行业由制造业逐步扩大到符合条件的企业；允许申报加计扣除的时间由汇算清缴时提早到10月份，再到目前的7月份预缴申报时即可就当年上半年发生的研发费用享受加计扣除政策。2023年7月份，随着《研发费用加计扣除政策执行指引（2.0 版》的发布，更系统性地规范了这一优惠政策的口径细节。对企业享受优惠政策提供了明确的指引依据的同时，也对企业研发加计扣除管理提出了更高的要求。
基于此，2023年12月14日，中国欧盟商会沈阳分会特邀德勤中国企业税服务经理唐倩倩围绕研发费用加计扣除要点进行分享，并从会计报表科目出发，分享各会计报表科目常见的所得税和增值税方面的税务风险。提示企业关注相关税务风险及时进行税务调整以满足相应的合规需求。
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