(XNUMX) For the research and development expenses that enjoy super deduction, an auxiliary account for research and development expenditure is set up according to the project, which is used to collect the research and development expenses that have been accounted for in accordance with the national financial accounting system and fall within the scope of pre-tax super deduction.
For a single R&D project involving multiple R&D forms, only one set of auxiliary accounts needs to be established for the R&D project, and there is no need to set up separate auxiliary accounts for different R&D forms.For example, for a R&D project, part of it adopts the form of independent R&D and the other part adopts the form of entrusted R&D. The enterprise does not need to set up two sets of auxiliary accounts for independent R&D and entrusted R&D respectively. Collected in a set of auxiliary accounts.
(XNUMX) Project number: Enterprises can number their own R&D projects and fill in this column accordingly.
(XNUMX) Project name: Fill in according to the enterprise's R&D project plan or project approval resolution document.
(XNUMX) Completion status: According to the completion progress of the project, fill in “Not completed” or “Completed”.Among them: For cross-year R&D projects that have not been completed as of the end of the period, fill in "Unfinished"; for projects that the company confirms that the R&D has failed, fill in "Completed".
(XNUMX) Expenditure type: According to the accounting treatment, select “Expense” or “Capitalization”.Among them: "Expense" means that the research and development expenditure is directly included in the current profit and loss, and deducted in one time in the year of occurrence; "Capitalization" means that the relevant research and development expenditure is included in the cost of intangible assets, and after the successful research and development, the intangible assets are available for use. It will be deducted from year to year by means of amortization in installments.
Need to explain:
First, for a single R&D project involving two stages of expense expenditure and capitalization expenditure, auxiliary accounts shall be set up separately according to the expense expenditure and capitalization expenditure.Specific operation method: When the R&D project adopts the cost-based method in the early stage of research and development, fill in "expense-based" for the expenditure type, and set up an auxiliary account according to the regulations.When the project enters the capitalization stage, select "Completed" for the completion of the expensed auxiliary account; at the same time, set up a new auxiliary account for the project, select the expenditure type as "capitalized", and collect the capitalized expenditure of the project according to regulations .
Second, for cross-year R&D projects whose expenditure type is "capitalization", only one set of auxiliary accounts can be set up, and the relevant data will be filled in the summary table in the year in which the intangible assets are formed; if the enterprise chooses to set up a new auxiliary account every year according to its own accounting method , you can add the "beginning balance" line in the auxiliary account by yourself to realize the carry-over of the capitalized amount in each year, and then fill in the relevant data in the summary table in the year in which the intangible assets are formed.
(XNUMX) Information about the date, type, number, summary and other information in the voucher information: fill in according to the information of each accounting voucher that can be added and deducted for R&D expenses.For enterprises that adopt computerized accounting, the detailed data exported through the software can be regarded as the relevant voucher information and will not be repeated.
(XNUMX) Amount recorded in the accounting voucher: fill in the amount calculated according to the provisions of the national financial accounting system.Each accounting voucher corresponds to one line. If a single accounting voucher records a number of different types of expenses, such as both personnel labor costs and other related expenses, it can be filled in the same line, no need to fill in the branch. .
(XNUMX) Collection amount stipulated by the tax law: fill in the amount of research and development expenses that can be included in the scope of additional deduction in the corresponding accounting vouchers.
(XNUMX) Expense details (tax regulations): fill in the amount of R&D expenses that can be deducted by the different types of expenses.If the same voucher involves the expenses of multiple R&D projects, it shall be filled out after being allocated among different R&D projects in a reasonable way.The reasonable method shall be determined by the enterprise according to the actual situation.
1. Personnel and labor costs.Filling in the accounting vouchers, the personnel labor costs that can be included in the scope of additional deduction include: wages and salaries of personnel directly engaged in R&D activities, basic endowment insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and Housing provident fund, and labor costs for external R&D personnel.Among them, for the equity incentive expenditure of R&D personnel, if the personnel still engaged in R&D work in the year of pre-tax deduction, the amount that can be deducted can be filled in this column; for the personnel who no longer engage in R&D activities, For the part that should be attributable to R&D expenses, this form will not be filled in, but directly fill in the "Personnel and Labor Expenses" column of the "2021 Edition R&D Expenditure Auxiliary Account Summary Table" in the "Including: Other Matters" row.
2. Direct input costs.Filling in the accounting vouchers, direct input expenses that can be included in the scope of super deduction, specifically include: materials, fuel and power costs directly consumed by research and development activities, molds used for intermediate tests and product trial production, and process equipment development and manufacturing costs, which do not constitute The cost of purchasing samples, prototypes and general testing methods of fixed assets, the inspection fee of trial-produced products, the operation and maintenance, adjustment, inspection and repair of instruments and equipment used for R&D activities, as well as the expenses for R&D rented in through operating leases. Equipment and equipment rental fees for activities.
3. Depreciation expense.When filling in the accounting vouchers, depreciation expenses that can be included in the scope of additional deductions, specifically refers to the depreciation expenses of instruments and equipment used for R&D activities.
4. Amortization of intangible assets.Filling in the accounting vouchers, the amortization expenses of intangible assets that can be included in the scope of additional deduction, specifically refers to the software, patent rights, and non-patented technologies (including licenses, know-how, design and calculation methods, etc.) used for research and development activities. Amortization fee.
5. New product design fee, etc.Filling in the accounting vouchers can include new product design fees, new process regulations formulation fees, clinical trial fees for new drug development, and field test fees for exploration and development technologies that can be included in the scope of super deduction.
6. Other related expenses.Other expenses directly related to research and development activities that can be included in the scope of super deduction in the accounting vouchers, including: technical book materials fees, materials translation
fees, expert consultation fees, high-tech R&D insurance fees, research and development results retrieval, analysis, review, demonstration, appraisal, review, evaluation, acceptance fees, intellectual property application fees, registration fees
Fees, agency fees, travel expenses, conference fees, employee welfare fees, supplementary endowment insurance fees, supplementary medical insurance fees.
7. Entrusted research and development expenses.Fill in the accounting vouchers, which can be included in the entrusted research and development expenses that can be included in the scope of super deduction, and specifically fill in the amount actually paid by the entrusting party to the entrusting party.For R&D projects involving only one form of R&D entrusted to R&D, other fields do not need to be filled in.