The final settlement of corporate income tax for 2021 is in progress. @For taxpayers who enjoy the super deduction policy for research and development expenses, today the tax filing microcomputer has compiled the key points for filling in relevant reports. Let’s pay attention to it together~
1
Fixed layout
tool Set a fixed width and height on the bar
The background can be set to be included
You can perfectly align the background image and text
and make your own template
The R&D expenditure auxiliary account style must be checked!
When taxpayers enjoy the preferential policy of super deduction of R&D expenses in the 2021 corporate income tax remittance, they must first check the "R&D expenditure auxiliary account style" in the basic information table of the annual corporate income tax return. After the check is completed, go to the report selection page. Only then can you fill in the "A107012 R&D Expenses Super Deduction Preferential Details", otherwise you cannot fill in the report.
2
Don’t choose the wrong auxiliary account style in different versions!
The selection of "R&D Expenditure Auxiliary Account Style" in the basic information table will affect the number of lines to be filled in the "A107012 R&D Expenses Added Deduction Preferential Details Form", so don't choose the wrong one!
In accordance with the "Announcement of the State Administration of Taxation on Issues Concerning the Policy of Super Deduction of Enterprise Research and Development Expenses before Tax" (2015 No. 97), "Announcement of the State Administration of Taxation on Issues Concerning the Further Implementation of the Policy of Super Deduction of Research and Development Expenses" (2021 Document No. 28 (2015) stipulates that taxpayers who choose to use the 2015 version of the R&D expenditure auxiliary account style and its optimized version should choose the "2015 version"; taxpayers who choose the 2021 version of the R&D expenditure auxiliary account style should choose the "2021 version"; If you want to design the auxiliary account style for R&D expenditures by yourself, select "Self-Design".
Special reminder: Taxpayers who use the "Shanghai 2018 optimized version of the R&D expenditure auxiliary account style", please choose the "2015 version"!
3
Other related expense limit rules have changed!
For the final settlement of corporate income tax in 2021, if an enterprise carries out multiple R&D activities at the same time within a tax year, the limit of "other related expenses" will be calculated separately for each R&D project instead of the limit of "other related expenses" for all R&D projects will be calculated uniformly. limit.
Special reminder: Although the calculation is complicated, we have set up automatic calculation for you, so there is no need to analyze and fill in the report.
4
"National economic industry" is very important!
The super deduction ratio of R&D expenses is automatically brought out based on the "National Economic Industry" of the taxpayer's basic information form and does not need to be filled in manually. If you are unable to fill in the "Details of Preferential Super Deduction for R&D Expenses", please check whether the national economic industry you registered is an industry that is "not applicable to the pre-tax super deduction policy" as stipulated in the policy!
