加计扣除费用可否计入研发费用？英文双语对照

首先，国税发〔2008〕116号的规定：

符合条件的纳税人，在一个纳税年度中实际发生的下列费用支出，允许在计算应纳税所得额时按照规定实行加计扣除。

（一）新产品设计费、新工艺规程制定费以及与研发活动直接相关的技术图书资料费、资料翻译费。

（二）从事研发活动直接消耗的材料、燃料和动力费用。

（三）在职直接从事研发活动人员的工资、薪金、奖金、津贴、补贴。

（四）专门用于研发活动的仪器、设备的折旧费或租赁费。

（五）专门用于研发活动的软件、专利权、非专利技术等无形资产的摊销费用。

（六）专门用于中间试验和产品试制的模具、工艺装备开发及制造费。

（七）勘探开发技术的现场试验费。

（八）研发成果的论证、评审、验收费用。

其次，财税〔2013〕70号的补充规定：

企业从事研发活动发生的下列费用支出，可纳入税前加计扣除的研究开发费用范围：

（一）企业依照国务院有关主管部门或者省级人民政府规定的范围和标准为在职直接从事研发活动人员缴纳的基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费和住房公积金。

（二）专门用于研发活动的仪器、设备的运行维护、调整、检验、维修等费用。

（三）不构成固定资产的样品、样机及一般测试手段购置费。

（四）新药研制的临床试验费。

（五）研发成果的鉴定费用。

最后，法律、行政法规和国家税务总局规定不允许企业所得税前扣除的费用和支出项目，均不允许计入研究开发费用。

需要特别注意的是：在研发费用的加计扣除项目中，与会计核算和高新认定时研发费用范围的差异是-没有“其他费用”，必须细化到具体的规定的可以扣除项目中。

2、除了上述要求之外，还有几点特别需要注意的地方：

①企业取得的专项用途财政资金作为不征税收入核算的，对应的支出不得加计扣除。

②企业专门用于研发活动的仪器、设备已享受固定资产加速折旧优惠政策的，在享受研发费加计扣除时，按照《国家税务总局关于印发（企业研发费用税前扣除管理办法（试行））的通知》（国税发〔2008〕116号）、《财政部国家税务总局关于研究开发费用税前加计扣除有关政策问题的通知》（财税 〔2013〕70号）的规定，就已经进行会计处理的折旧、费用等金额进行加计扣除。

③企业技术开发费加计扣除部分已形成企业年度亏损，可以用以后年度所得弥补，但结转年限最长不得超过5年。

Above all, duty delivers the state 2008 〕 of 〔 116 regulation:

Accord with conditional taxpayer, in the happens actually following expense in a tax year, allow to answer in computation execute according to the regulation when specified amount of pay taxes income add plan deduct.

(one) cost of new products plan, new procedure is made cost and as direct as activity of research and development cost of relevant technical books data, data translates cost.

(2) the material that is engaged in activity of research and development be being used up directly, fuel and dynamical expense.

(3) on-the-job and direct the salary that is engaged in personnel of activity of research and development, pay, bonus, subsidiary, allowance.

(4) the depreciation cost of the instrument that is used technically at activity of research and development, equipment or the cost that rent.

(5) the software that is used technically at activity of research and development, patent, amortize charge that is not the intangible assets such as patent technology.

(6) development of the pattern that is used technically at intermediate experiment and product trial-produce, tooling reachs production cost.

(7) the field test cost of exploration development technology.

(8) the argumentation of achievement of research and development, evaluation, check and accept charge.

Next, 70 complement sets 2013 〕 of wealth tax 〔 :

The enterprise is engaged in the following expense that activity of research and development produces, before can bringing into duty, add plan limits of deduction research development expenses:

() the limits of regulation of government of provincial perhaps people and standard are branch of concerned director of the State Council of enterprise according to insurance premium of on-the-job and immediate the cost of primary endowment insurance that is engaged in pay of personnel of activity of research and development, primary medical treatment, unemployed insurance premium, inductrial injury insurance premium, birth insurance premium and.

(2) of the instrument that is used technically at activity of research and development, equipment move safeguard, adjust, examine, the charge such as maintenance.

(3) the sample that does not make fixed assets, prototype and general test method purchase cost.

(4) the clinical trial cost that new drug develops.

(5) the appraisal charge of achievement of research and development.

Finally, law, administrative regulations and the expense that before total bureau sets duty Wu not to allow enterprise income tax, the country deducts and defray project, all do not allow plan develop fare into research.

Those who need special attention is: Of ongoing hair charge add plan in deducting an item, mix with accountant business accounting new and high the difference of limits of expenditure of the research and development when maintaining is - not " other charge " , in can deducting an item what must refine specific provision.

2, besides afore-mentioned requirements, a few still need watchful place particularly:

The fund of special utility finance that ① enterprise obtains serves as what do not ask for tax income business accounting, the defray of correspondence must not be added plan deduct.

② enterprise is used technically at the instrument of activity of research and development, equipment to already enjoyed fixed assets to quicken depreciation privilege policy, enjoying cost of research and development to add plan when deducting, according to " total bureau of national tax Wu about print and distribute (administrative measure is deducted before tax of fee of business research and development (try out) ) announcement " (duty delivers the state 2008 〕 of 〔 116) , " before total bureau of Wu of tax of state of Ministry of finance develops fee tax about considering, add plan deduct concern, the amount such as the depreciation that has undertaken the accountant is handled, charge undertakes adding plan deduct.

Expenses of development of ③ industry technology is added plan deduct a part to already formed company year loss, after can be being used, year earnings is made up for, but carry forward fixed number of years is the longest must not exceed 5 years.