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enterprise technology development costs are 1.5 times the pre-tax deductions

Hangzhou, Zhejiang Daily News September 26 from October 1 this year, starting in our province enterprises for technology development costs can be offset by 150% of the year should be taxable income. This is our province to promote independent innovation company’s latest fiscal incentives.

This morning, the provincial Science and Technology Department, the provincial Department of Finance, the provincial State Administration of Taxation, the provincial local taxation bureau, the provincial Bureau of Statistics and other five departments have jointly announced to the public of “the implementation of enterprise technology development costs and the corresponding tax policy on financial management practices.” According to enjoy the preferential taxation policies and corporate technology development fee refers to the enterprises for the research and development of new products, new technologies, new processes the fees, including new product design costs, protocol development process, equipment adjustment costs, raw materials, and semi-finished products of trial fees.

provincial Administration of Taxation explained that under this policy, if an enterprise technology development then spent 10 million yuan, 150,000 yuan in tax payments by part of the costs, while the original can only be included in the cost of 100,000 yuan, according to the present corporate income tax to 33% of profits to tax calculations, this year will pay less corporate tax 16.2 thousand yuan. If the actual year of technology development fees to offset inadequate, no deductions finished part of the deduction can be carried forward five years.

It is understood that this preferential taxation policies and also allows businesses to accelerate depreciation of research and development equipment. In other words, enterprises for research and development equipment, priced at 30 yuan equipment, can be apportioned to one or sub-sub-management fee, in which the tax authorities to reach the standard of fixed assets will be managed separately, but does not extract the depreciation ; unit price of 30 million yuan, with approval at the national accelerated depreciation on the basis of the provisions of 30 ~ 50%. For example, the original business machines, machinery depreciation for 10 years, if used for technology development, it can be completed in 7-5 years, depreciation, this will increase the cost of business, while the tax paid would be reduced accordingly.

departments reminding enjoy the preferential tax policy unit, currently limited to a sound financial system and implement internal auditing accounts tax foreign-funded enterprises, research institutes and educational institutes. The method of accelerated depreciation of equipment that can only be January 1, 2006 after the company purchased for use in research and development of new instruments and equipment.

新政策的出台，促进我省税收创新企业

企业技术开发费用的1.5倍，税前扣除

杭州，浙江日报9月26日至今年10月1日，在技术开发的成本，我省企业开始可以抵消每年150％的应应纳税所得额。这是我省促进自主创新公司最新的财政奖励。

今天上午，省科学技术部，财政厅，省国税局，省地税局，统计和其他省级局五部门联合向社会公布的“企业技术开发费用和财务管理做法的相应税收政策执行。“据享受税收优惠政策和企业技术开发费是指用于研究开发新产品，新技术，新工艺的费用，包括新产品设计成本，协议发展过程中，设备的调整成本，原材料企业的发展，和半成品的试验费用的产品。

省级税务总局解释说，根据这项政策，如果企业的技术开发，然后花了税款由部分费用1000.000万元，150,000元，而原来只能在了10.0万元的费用包括在内，根据目前的企业所得税的33％的利润税的计算，今年将减少企业缴纳税款1.62万元。如果技术开发费实际年来抵消不足，没有扣减完成的扣除部分可以结转5年。

据了解，这种优惠的税收政策，并允许企业加速研究和开发设备的折旧。换言之，研究和开发设备的企业，在设备售价30元人民币，可分配给一个或分包管理费，其中税务机关要达到固定资产标准会分开管理，但不提取折旧;单位3000万元的价格，在国家有关规定的30〜50％的基础上加速折旧的批准。例如，原来的商用机器，机械的折旧为10年，如果使用的技术开发，可在7-5年完成，折旧，这将增加企业成本，同时缴纳的税款将相应减少。

部门提醒享受税收优惠政策的单位，目前只限于健全的金融制度，实行内部审计帐户税外商投资企业，研究机构和教育机构。对设备加速折旧方法，只能是2006年1月1日购买了该公司在研究和新的工具和设备的开发利用。06.9.27