2023-08-07 23:04:15
The new regulations on the additional deduction of research and development expenses have been implemented in Chongqing, and 2,947 enterprises have reduced or exempted corporate income tax by more than 2.7 billion yuan
Release time: 2023-08-08
release time:2023-08-08
Starting from July this year, the time to enjoy the pre-tax super deduction policy for research and development expenses has been advanced to the second quarter, which further activates the company’s liquidity. On August 7, data from the Chongqing Municipal Taxation Bureau showed that there were a total of 2,947 eligible households in the city. When enterprises choose to declare prepayment of corporate income tax in July, they can enjoy the super deduction policy of research and development expenses in advance.
The pre-tax deduction of research and development expenses is an important policy measure to promote innovation-driven development. On June 21 this year, the State Administration of Taxation and the Ministry of Finance once once more optimized this policy, making it clear that starting from 2023, on the basis of the original October corporate income tax prepayment declaration period and the annual settlement settlement period, The newly added prepayment declaration period in July every year is the time point for enjoying the super deduction policy of R&D expenses, allowing enterprises to enjoy the preferential time three months earlier, which has played a positive role in alleviating financial pressure and encouraging innovation.
Among the beneficiary enterprises in Chongqing, the number and amount of private enterprises enjoying super deduction accounted for 92.1% and 60.4% respectively; among the top 100 enterprises enjoying the largest amount of super deduction, 67 were private enterprises, and the top 10 6 of the enterprises are private enterprises.
From the perspective of industry, Chongqing’s manufacturing industry, software and information technology service industry, scientific research and technical service industry are the top three industries benefiting from the new policy of super deduction of R&D expenses. 94.5% and 95.9% of enterprises, compared with the whole year of 2022, increased by 2.9 and 0.3 percentage points respectively. Among them, the manufacturing industry, which is the foundation of the real economy, accounts for 64.3% and 82.4% of all R&D enterprises in terms of the number of households and the amount of investment.
The Chongqing tax department reminded that enterprises that did not choose to enjoy the preferential treatment during the prepayment declaration period in July can correct the prepayment declaration form for the second quarter before September 30, and supplement the preferential deduction of research and development expenses in the first half of the year. For enterprises that cannot collect and calculate R&D expenses accurately for the time being, they can independently choose to enjoy it in the prepayment declaration in October or the annual settlement and payment in the following year in light of their actual production and operation conditions.
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