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Conditions for Shanghai Preferential Tax Policy
1.Conditions for the policy of R & D expenses plus deduction:
a.According to the requirements of the financial accounting system, the enterprise shall account for the R & D expenditure.
b.The enterprise shall account for the R & D expenses and production and operation expenses respectively, accurately and reasonably collect all expenses, and shall not deduct the unclear ones.
c.80% of the actual amount of the expenses incurred in the R & D entrusted by an enterprise to an external or individual shall be included in the expenses of the entrusting party and deducted. No additional deduction shall be made by the trustee.
d.For projects jointly developed by the enterprise, each party shall calculate and deduct its own actual R & D expenses.
e.According to the actual situation of production and operation and scientific and technological development, the enterprise group may allocate according to certain methods, and the relevant member enterprises shall calculate the additional deduction separately.
f. In order to obtain innovative and creative products, relevant expenses incurred in creative design shall be deducted before tax according to regulations.
2.Conditions for accelerated depreciation policy of fixed assets:
a.Instruments and equipment shall be specially used for research and development, and the unit value shall not exceed 1 million yuan.
b.The unit value of fixed assets shall not exceed 5000 yuan.
c. Equipment and appliances refer to fixed assets other than houses and buildings, and the unit value is not more than 5 million yuan.
3.Conditions of tax preference for purchasing qualified equipment:
a. Independent legal personality.
b. Strong ability of design, research and manufacturing.
c. With a relatively complete professional team of technical personnel.
d. With core technology and independent intellectual property rights.
e. the major technical equipment for applying for the policy should comply with the relevant requirements.
4.Conditions of tax preference for the transformation of scientific and technological achievements:
a. Technology transfer and technology development refer to the business activities within the scope of "technology transfer" and "R & D services" in the regulations.
b. The price of technical consultation and technical services related to technology transfer and development shall be issued on the same invoice.
c. When a taxpayer applies for exemption from value-added tax, he / she shall present the data to the provincial competent department of science and technology where the taxpayer is located for confirmation and report to the competent tax authority for future reference.
5.Conditions for scientific research institutions to innovate tax policies for talents:
An individual shall be rewarded in the form of shares or proportion of capital contribution in the transformation of scientific and technological achievements of scientific research institutions and institutions of higher learning. The scientific and technological personnel of the above preferential policies must be regular staff and workers of scientific research institutions and institutions of higher learning.
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