财政部 税务总局 国家发展改革委 工业和信息化部关于提高集成电路和工业母机企业研发费用加计扣除比例的公告

This scheme is designed to encourage R&D innovation and promote the high-quality development of the integrated circuit industry and the industrial mother machine industry. The actual R&D expenses incurred by integrated circuit enterprises and industrial mother machine enterprises in carrying out R&D activities, if they do not form intangible assets and are included in the current profit and loss, can be deducted before tax at 120% of the actual amount from January 1, 2023 to December 31, 2027. If they form intangible assets, they can be amortized before tax at 220% of the cost of intangible assets during the above period.