The Ministry of Finance, the Ministry of Industry and Information Technology and other four departments released the "About Promoteintegrated circuit"Announcement of R & D expenses for industrial parent machine enterprises" (hereinafter referred to as the "Announcement") to further encourage enterprises to develop and innovate.
    R & D expenses plus deduction, refers to the company's research and development costs can be deducted on the basis of the actual amount of taxable income.Inspiration and encourage enterprises to increase investment in R & D.
    "Announcement" proposes that the actual R & D expenses incurred in R & D activities in integrated circuit enterprises and industrial parent machine enterprises shall not form an intangible assets into the current profit or loss, and on the basis of the deduction in accordance with regulations, in 2023, 1st in 2023From the 1st to December 31st, 2027, it will be deducted from 120%of the actual actual amount; those who form intangible assets will be amortized before tax at the above period of 220%of the cost of intangible assets.According to the "Announcement", integrated circuit companies refer to the production, design, equipment, materials, packaging, and testing companies encouraged by the state.
    Jia Rongye, the Director of the Taxation Department of the Ministry of Finance, has been introduced, optimized, and improved the tax reduction policy held in the recent recent State Council, and promoted the routine briefing meeting of the stable and healthy development policy. In recent yearsContinue to increase support for scientific and technological innovation, and implement a series of targeted tax preferential policies.Since the beginning of this year, the fiscal and taxation departments will increase the policy of increasing the proportion of previous tax deductions for the research and development expenses of conditions for enterprises in the conditions of the conditions for enterprises.At the same time, it allows enterprises to enjoy the research and development expenses plus and deducting policy in advance, and increase the prepaid application period in July of that year as the time to enjoy the policy.According to statistics, among the companies that enjoy R & D expenses plus discounts in July this year, the number of private enterprises accounts for 94.3%, more than 290,000 households. Private enterprises enjoy the total amount of R & D expenses plus deduction accounts for 76.6%of the total amount.
In the general perspective of    , at present, a set of tax support policy systems with wide coverage, high preferential intensity, and covering the entire process of corporate innovation.Jia Rongye said that in the next step, the Ministry of Finance will implement the various tax and fees policies of various taxes and fees in conjunction with the relevant departments, continuously consolidate the position of corporate innovation, and continuously improve my country's international competitiveness of scientific and technological innovation.