Author(s)

Liu Dong ¹

Affiliation(s)

¹ Internal Control System, Planning and Research Institute of Ministry of Transport, Beijing, China

Corresponding Author

Liu Dong

ABSTRACT

The ability of scientific research institutions to innovate independently has always been the driving force behind their development. To this end, the promotion of technology development contracts via the tax incentive policy of super deduction for R&D expenses has become particularly important in reducing institutional costs, increasing revenue, and stimulating the enthusiasm of researchers. This paper explores the issues of technology contract registration and R&D cost deductions policies in scientific research institutions. By analyzing the problems associated with these policies, such as unclear project finances, over-emphasis on expense recognition, and poor interdepartmental communication, appropriate solutions are proposed. The value of this paper lies in clarifying the advantages and potential risks of the policy, exploring the tax risks that should be considered in the R&D expense deduction, and providing a theoretical basis for practical operations of scientific research institutions.

KEYWORDS

R&D expenses, technology contracts, deduction from income tax, tax risks, scientific research institutions

CITE THIS PAPER

Liu Dong, Research on the Super Deduction of R&D Expenses in Scientific Research Institutions. Social Security and Administration Management (2023) Vol. 4: 67-71. DOI: http://dx.doi.org/10.23977/socsam.2023.040610.

REFERENCES

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[6] Zhu M. C. (2023) Research on the Impact of Super Deduction for R&D Expenses on Enterprise Innovation Investment. Chinese Enterprise Accounting of Villages and Towns, (02), 9-11. 
[7] Zhang J. L. (2021) Problems Existing in the Verification of Pretax Additional Deduction of Research and Development Expenses and Solutions. Management & Technology of SME, (01), 130-131. 
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