Shulou(Shulou.com)11/24 Report--

Thank CTOnews.com netizens Rimi Ishihara for the delivery of the clue to happiness! CTOnews.com, Sept. 18, the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission, and the Ministry of Industry and Information Technology jointly issued a notice today on increasing the proportion of R & D expenses deduction for integrated circuit and industrial mother machine enterprises, to further encourage enterprise R & D and innovation and promote the high-quality development of integrated circuit industry and industrial mother machine industry.

Article 1 of the announcement points out that if the R & D expenses actually incurred by integrated circuit enterprises and industrial mother machine enterprises in their R & D activities have not been included in the profits and losses of the current period, they shall be deducted before tax according to 120% of the actual amount during the period from January 1, 2023 to December 31, 2027; if intangible assets are formed, they shall be amortized according to 220% of the cost of intangible assets during the above-mentioned period.

CTOnews.com Note: the term "integrated circuit enterprises" mentioned in Article 1 refers to integrated circuit production, design, equipment, materials, packaging and testing enterprises encouraged by the state.

Encyclopedia information shows that intangible assets (intangible asset), also known as "intangible fixed assets" (intangible fixed asset). It refers to the assets that do not have the physical form but can provide some special rights for the enterprise for a long time or help the enterprise to obtain higher income. In capitalist enterprises, the intangible assets include trademark, goodwill, copyright, patent right, lease right, franchise right and so on.

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