Five years after the promulgation and implementation of the “Measures for the Pre-tax Deduction of Enterprise Research and Development Expenses (Trial)” (hereinafter referred to as “additional deduction policy”), Xu Yanhua, deputy secretary-general of the China Association of Automobile Manufacturers (hereinafter referred to as “China Automobile Association”) disclosed yesterday. At the bottom of the report, only 30% of enterprises can actually enjoy the policy. Among them, the average implementation rate of the deduction policy is one of the reasons. For this reason, the China Automobile Association has reported to the relevant departments and proposed to formulate relevant policies to ensure taxation. The implementation rate of the offer.
Five-year implementation rate of policy implementation is only 30%
“We continue to investigate, some companies in the auto industry report that the application rate of R&D expenses plus deductions is relatively low. There are many specific problems in the implementation of policies that make it difficult for enterprises to enjoy the R&D fee concessions that should be included in the deduction.” According to Xu Yanhua Introduction, the China Automobile Association found that the average implementation rate of a considerable number of auto companies' deduction policies is about 30%, of which FAW, GAC and other enterprises are only about 5%.
The so-called additional deduction policy is based on the actual amount of research and development expenses incurred by enterprises in developing new technologies, new products, and new processes, and multiplied by a certain percentage as a tax incentive for deducting the amount of taxable income. policy. In 2008, the deduction policy established a new policy framework for China's R&D expenses plus tax deductions. Statistics show that the total R&D expenses of 23 listed vehicle companies last year was 20.9 billion yuan, an increase of 8%. Among them, SAIC Group (600104, shares it) has the largest amount of research and development, but accounted for only 0.93% of operating income, ranking 20th among all vehicle companies.
Three major factors restrict policy implementation Originally, it was a policy to encourage independent brand car companies to increase investment in research and development expenses. Why did they encounter the coldness of car companies in their implementation?
In this regard, Xu Yanhua said that the first is the issue of the collection of research and development fees. At present, the collection of research and development fees by the relevant state departments has three calibers: one is the financial accounting; the second is the collection of research and development fees for high-tech recognition; and the third is the accounting for the research and development fees.
"In the three calibers, the research and development fees for the deduction of policy areas are the narrowest, which also determines that the company is not able to fully enjoy the deduction of research and development fees." Xu Yanhua said that in the car research and development expenses, accounted for For large proportions, such as research and development facilities, trial products inspection fees, application and protection of intellectual property rights related to the performance of energy saving, environmental protection, safety and comfort of automobiles, in actual implementation, house depreciation, trial product inspection fees, intellectual property rights The expenses directly related to R&D, such as management fees, are not covered by the additional deduction, which is the most important factor in the low implementation rate of the policy.
At the same time, due to the increasing intensification of the automobile industry (currently the market concentration of the top 10 auto companies is 90%), in order to achieve platform-scale development and improve research and development efficiency, most enterprise groups set up R&D centers at the group headquarters to concentrate. R&D, research and development expenses are at the parent company, but because the group headquarters is a management-type functional organization, there is no corresponding operating income and direct pre-tax income to support the deduction of preferential treatment. FAW, Changan, Guangzhou Automobile and other enterprises are mainly affected by this.
The China Automobile Association has proposed to adjust the policy. In fact, in the country, the average implementation rate of the deduction policy is a common problem. The automobile companies are below average, there are common problems in policy implementation, and there are more problems in the characteristics of automobile enterprises.
Xu Yanhua revealed that at present, the China Automobile Association has reported to the relevant departments, and proposed to formulate the R&D expenses applicable to automobile companies, deducting special preferential policies, expanding the accounting scope for auto companies to enjoy the deduction policy, and solving the group company's enjoyment deduction policy. Improve the R&D expenses plus deduction ratio, simplify and standardize the implementation management of the deduction policy for auto companies.

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