The R&D expense super-deduction policy allows businesses to deduct more than 100% of qualified R&D expenses, providing substantial tax savings for innovative companies.
Super Deduction Rates
- General Enterprises: 100% super-deduction (total 200% deduction)
- Manufacturing Enterprises: 100% super-deduction
- Tech SMEs: Additional incentives may apply
Qualifying R&D Activities
- Fundamental research and experimentation
- Product and process innovation
- Technology improvement and upgrade
- Software and system development
Documentation Requirements
- Project proposals and approval documents
- R&D project tracking and reporting
- Expense breakdown by project
- Staff time allocation records
- Outsourced R&D contracts and invoices
Impact: For every 1 million yuan in qualifying R&D expenses, a company can reduce taxable income by 2 million yuan, saving 250,000-500,000 yuan in taxes.
Maximize Your R&D Tax Benefits
Our experts can help you identify and claim all eligible R&D deductions.
Get Free Consultation