十种情况所发生的研发费用支出不得享受加计扣除（The expenses for R D expenses incurred in the ten cases shall not be deducted）.docVIP

十种情况所发生的研发费用支出不得享受加计扣除（The expenses for R D expenses incurred in the ten cases shall not be deducted） In order to encourage enterprises to carry out research and development activities, the new enterprise income tax law file clearly stipulates: the enterprise development of new technologies, new products and new technology research and development expenses included in the current profits and losses without the formation of intangible assets, allowed according to the actual amount of the 50% year R D expenses, direct deduction of taxable income for the year the amount of R D expenses; the formation of intangible assets, in accordance with the cost of the intangible assets of 150% before tax amortization. But not as long as the R D costs can be deducted? The author sums up the following 10 situations can not enjoy preferential tax?. These 10 cases are: First, financial accounting is not perfect and can not be accurate collection of R D costs incurred by an enterprise shall not deduct the expenses. Two, non creative use of new knowledge or technology, non substantive improvement in technology, technology, product (service) the development fee shall not deduct. Research and development expenses of enterprises engaged in research and development activities and expenditures allowed deduction. Three, do not belong to the Tax Law lists R D expenses shall not deduction. Enterprises engaged in high tech industrialization key field guide the priority to the development of high-tech fields announced the key support of the state and the national development and Reform Commission and other departments of the Regulations (2007) research and development activities of the project, the actual occurrence in a tax year in the following expenses allowed in the computation of taxable income when the amount in accordance with the provisions of deduction: The 1. is directly related to new product design fees, fees and new planning process and research activities technical books mater