The identified software production enterprises can enjoy the preferential tax policy of exempting enterprise income tax for two years and collecting enterprise income tax for half from the third year to the fifth year (from the profit-making year, they can't enjoy it beyond the time). After a software enterprise evaluation, it is convenient to further declare high-tech enterprises and obtain two-tier certificates of software enterprise and high-tech enterprise evaluation. It can be seen that there are many benefits for software enterprises to determine. Then, as we all know, what are the requirements for the composition of R&D expenses of software enterprises? Xiaobian answers the following questions for everyone:
I. Requirements related to R&D expenses
The requirements of enterprise evaluation software enterprises on R&D expenses are as follows: enterprises have core key skills, and carry out business activities based on them, and the total research and development expenses in the current year account for no less than 6% of the total sales (business) income of enterprises; In the meantime, the amount of research and development expenses incurred by enterprises in China accounts for no less than 60% of the total research and development expenses;
Second, R&D expenses constitute the key
The detailed scale of R&D expenses includes: labor cost, direct investment cost, depreciation cost, amortization of intangible assets, new product design cost, new process regulation formulation cost, clinical trial cost of new drug development, field test cost of exploration and development skills, other related expenses, and other expenses stipulated by the Ministry of Finance and the State Administration of Taxation.
It should be noted that: the total research and development expenses of software enterprises do not include the research and development expenses that have formed the capitalization of intangible assets in that year; However, if intangible assets are formed by capitalization, the amortization of the intangible assets can be collected into R&D expenses, which can be used as an integral part of the software enterprise's accounting of the share of total R&D expenses in the sales revenue according to the Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on Perfecting the Pre-tax Deduction Policy for Research and Development Expenses (Cai Shui [2015] No.119).
