Three major risk points that construction enterprises should pay attention to when R & D expenses are added and deducted


Document 119 and other policies specify that the rental expenses of instruments and equipment rented for R & D activities through operating lease can be added and deducted

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The salary of 3 million yuan of labor dispatch personnel shall be paid directly by company a to the labor dispatch company, and then paid by the labor dispatch company to the labor dispatch personnel

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40 of the State Administration of Taxation 2017, hereinafter referred to as “Announcement No

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At present, this leasing method has also been introduced into other fields such as construction

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When enjoying the R & D expense plus Deduction Policy, enterprises should pay attention to accurately collecting these three expenses

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In the labor cost, in addition to the salary and “five insurances and one fund” of the personnel directly engaged in R & D activities employed by the enterprise, it also includes the salary of labor dispatch personnel of 3 million yuan

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36) and other policies, if the instruments and equipment are rented by operating lease, the value-added tax invoice with the item as “operating lease” and the applicable tax rate of 13% or the applicable collection rate of 3% or 1% shall be obtained

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If the product sales and the corresponding material expenses occur in different tax years and the material expenses have been included in the R & D expenses, the R & D expenses of the current year can be directly offset with the corresponding material expenses in the sales year

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97, 2015), Personnel labor cost refers to the salary, basic endowment insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance and housing accumulation fund of personnel directly engaged in R & D activities, as well as the labor cost of external R & D personnel《 The announcement of the State Administration of Taxation on issues related to the collection scope of pre tax addition and deduction of R & D expenses (Announcement No

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During the final settlement of corporate income tax in 2019, company B shall calculate the deductible amount according to the R & D cost of 45 million yuan

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From the author’s experience, the labor costs, material costs and equipment rental costs of construction enterprises arise not only from daily production and operation, but also from R & D activities

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According to the provisions of Announcement No

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40″) stipulates that external R & D personnel refer to researchers, technicians and auxiliary personnel who have signed labor employment agreements (contracts) and temporarily employed with the enterprise or labor dispatch enterprises

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The fees paid by construction companies to labor dispatch companies usually include service fees and wages of labor dispatch personnel

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Accordingly, the rental expenses that can be added and deducted shall be the rental expenses of instruments and equipment directly used in R & D activities after obtaining the “operating lease” invoice.

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Before the policy is clear, the author suggests not to add and deduct for the time being

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◎ risk analysis ◎ according to the notice of the Ministry of Finance and the Ministry of science and technology of the State Administration of Taxation on improving the policy of pre tax addition and deduction of research and development expenses (CS [2015] No

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◎ risk analysis ◎ according to the provisions of Announcement No

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Among them, for the leasing business corresponding to RMB 6 million, the lessor shall provide equipment operators while renting equipment

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In 2019, another 45 million yuan of R & D expenses excluding material expenses occurred

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This situation belongs to the situation of “products directly formed by R & D activities or products formed as a part of external sales”

. Flat Feed Anchor

When handling the final settlement and payment of corporate income tax in 2018, company a excluded the salary of labor dispatch personnel of 3 million yuan, collected labor expenses according to 15 million yuan, and made an additional deduction of R & D expenses

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In R & D activities, the accurate collection of labor costs is a link prone to risks

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If it is insufficient to offset, it can be carried forward to the subsequent years

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R & D while construction: material costs should be “eliminated” ◎ typical cases ◎ Construction Enterprise Company B carries out R & D activities while construction in a bid section of project construction

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The project was started at the end of 2017 and completed in December 2019 with project income

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For the 6 million yuan rental fee, company C has obtained the corresponding VAT invoice, the tax item is “construction services”, and the applicable tax rate is 9%

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The lessee shall only operate and use it and pay the rent to the lessor

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In 2018, a total of 50 million yuan of R & D expenses that can be added and deducted were recognized for corresponding R & D projects, including 15 million yuan of material expenses

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At the same time, the current policy is not clear whether the labor costs paid in the form of construction labor subcontracting belong to the scope of additivity

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◎ risk control suggestions ◎ the R & D of construction enterprises is basically carried out in the construction process

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It can be seen from the above provisions that the wages and salaries of labor dispatch personnel, whether paid directly by the construction enterprise or by the labor dispatch company, can be added and deducted as labor costs

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During the final settlement of corporate income tax in 2018, company C recognized the rental expenses that can be added and deducted according to RMB 16 million

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The wages and salaries and other expenses paid by the enterprise receiving labor dispatch to the labor dispatch enterprise in accordance with the agreement (contract) and actually paid by the labor dispatch enterprise to the external R & D personnel belong to the labor expenses of the external R & D personnel

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The lessor shall provide the aircraft with complete crew, maintenance, fuel and other equipment

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40, if the products directly formed or formed as a part of the enterprise’s R & D activities are sold to the outside world, the corresponding material expenses in the R & D expenses shall not be added or deducted

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For construction enterprises, the products formed by R & D in the construction process are generally used for corresponding engineering projects and obtain corresponding engineering income

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40, the corresponding material expenses in R & D expenses shall not be added or deducted

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According to the provisions of the measures for the implementation of the pilot project of replacing business tax with value-added tax (CS [2016] No

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◎ risk analysis ◎ wet lease is a method of renting aircraft

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Dispatched workers: wages and salaries need not be “excluded” ◎ typical cases ◎ construction enterprise company a incurred R & D expenses of 60 million yuan in 2018, including labor costs of 18 million yuan

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Since the engineering construction of construction enterprises generally generates construction service revenue, if materials are consumed in R & D projects and material costs occur, the corresponding material costs in R & D costs need to be eliminated in the year when the engineering revenue is recognized“ “Wet lease” instruments and equipment: it is recommended to “eliminate” the lease expenditure “◎ typical case ◎ among the R & D expenses incurred by construction enterprise C in 2018, the lease expenses of instruments and equipment rented in the form of operating lease for R & D activities totaled 16 million yuan

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As a construction enterprise, if it invests in R & D activities, it can apply the preferential policy of adding and deducting R & D expenses according to the regulations

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Original title: R & D activities carried out by construction enterprises: accurate collection of expenses, compliance plus deduction source: China tax report   Date: August 6, 2021 Rev: 07   Author: Lin Chengqun in the process of serving construction enterprises in recent years, the author found that with the rise of scientific and technological innovation in the construction industry, most construction enterprises have carried out R & D activities

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Therefore, in this case, the labor cost that company a can add and deduct should be adjusted to 18 million yuan

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At the first green smart building Expo held on June 24 this year, a number of intelligent robots developed by construction enterprises attracted a large number of visitors

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According to the above provisions, in this case, when calculating the deductible amount of R & D expenses in 2019, company B needs to offset the material expenses of 15 million yuan incurred in R & D in 2018 from the R & D expenses in 2019, and then calculate the deductible amount with the offset R & D expenses of 30 million yuan (4500-1500)

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Among them, the service fees paid to labor dispatch companies are not within the scope of addition and deduction, and enterprises should pay attention to eliminate them

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◎ risk control suggestion ◎ labor cost has always been one of the more important expenditure items of construction enterprises

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119, hereinafter referred to as “document 119”) and the announcement of the state Administration of Taxation on issues related to the policy of pre tax addition and deduction of enterprise research and development expenses (announcement of the State Administration of Taxation No

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