Case study on identification of super deduction items for R&D expenses

One of the prerequisites for an enterprise to enjoy the super deduction policy for R&D expenses is that the projects carried out by the enterprise fall within the scope of R&D activities. Judging from the implementation of the policy, the judgment of R&D activities is highly professional, which is a difficulty in accurately implementing the super deduction policy for R&D expenses. In order to promote the solution of this problem, the Department of Policies, Regulations and Innovation System Construction of the Ministry of Science and Technology and the Income Tax Department of the State Administration of Taxation selected 3 typical cases from the projects for which the super deduction of R&D expenses was submitted for expert appraisal, and explained the basis of judgment in detail to help taxpayers and tax personnel better understand the characteristics of R&D activities.

Case 1: Electromechanical servo electronic booster

1. Basic situation of the project provided by the company

(1) Project research and development goals and content

The company analyzes the current status of electronic power-assisted braking systems at home and abroad as well as vehicle intelligence and electrification technologiesBased on the development prospects of the technology, the research and development goals of this project are proposed to enable the braking system to achieve a faster response speed, more precise brake pressure control and active braking capability than the current standard on the basis of sufficient braking efficiency. In electric and hybrid vehicles, it is also necessary to have a certain decoupling capability to cooperate with regenerative braking to improveBrake energy recovery efficiency. The project belongs to the high-tech field supported by the state - advanced manufacturing and automation - "key automotive parts technology".

(2) Core technologies and technological innovation points that the enterprise intends to break through

The company believes that the core technologies of the project include basic power-assisted pedal support, vehicle deceleration smoothness during energy recovery, brake assist without vacuum brake assist, other software and hardware technologies, etc. Technical innovation points include system and algorithm development, electronic control software and hardware development, mechanicalDesign and development such as structural development and system integration verification have achieved the six major functions set by the project; there are ten "innovation points" and two "advancedness", showing technological innovation and advancement.

(3) ReachedTechnical indicators reached

Through project research and development, the company believes that the six technical indicators proposed by the goal have been basically achieved, and the comparison of the six technical indicator values ​​(or value range) with the current technical indicator values ​​(or value range) of similar products at home and abroad shows that this project is at the domestic leading level.

2. Expert appraisal

This project has been submitted to the science and technology department to organize expert appraisal, and the experts believe that it belongs to R&D activities. The reasons for the expert’s judgment are as follows:

(1) The project has clear innovation goals

The goal is to enable the braking system to achieve faster response speed, more precise brake pressure control and active braking capability than the current standard on the basis of sufficient braking performance. This is a situation of "breaking through the existing technical bottleneck". During the implementation process, ****+**** was achieved+****'s technology combination, 3-box braking solution, enables the braking system to have sufficient braking performance, but also has six functions: faster response speed, more precise brake pressure control and active braking capability than the current standard; it has mastered the basic power-assisted pedal support feeling, and the vehicle is reduced during the energy recovery process.Speed smoothness, brake assist without vacuum brake assist, and other software and hardware technologies are four key technologies; the achieved braking efficiency and response speed, brake pressure control and active braking capability, decoupling capability, braking energy recovery and other six technical index values (or value ranges) are in line with the six major technical indicators (or value ranges) of similar products at home and abroad.Comparing the technical index values (or value ranges), it is at the leading level in the country.

(2) The project has a systematic organizational form

1. The project will be proposed by the R&D department, with a feasibility study report, an expert meeting will be organized to discuss and determine, and the project will be approved by the board of directors meeting..

2. The project is organized and implemented by the R&D department, and is attended by personnel including circuits, sensors, machinery, algorithm design, as well as testing and testing (bench, vehicle), etc. The R&D team is reasonably configured, has complete professionalism, and has a clear division of labor.

3. The current situation of the enterpriseSome technology accumulation, technical equipment, facilities and other software and hardware meet the necessary conditions and capabilities for R&D.

(3) R&D results are uncertain

The project will be implemented during the three-year period from "data absorption, product design and development" to "ldquo. Plan the R&D progress of "small batch trial production", conduct necessary testing, improvement and enhancement at each stage, and gradually achieve the expected technical indicators during the continuous trial and error process. After the end of the project, experts are hired to conduct acceptance, and they have been passed.

(4)Supporting information of the project

The company has filed a patent application for this technology.

To sum up: the project has sufficient basis for establishment, the project research and development content and goals are clear, and it is technically advanced and innovative. The project has been completed and accepted as required, and has reached the expected level.The period effect has been achieved, and an application has been submitted to the patent department. Experts have identified that the project is a research and development activity, and the super deduction policy for R&D expenses can be applied.

Please note that the above appraisal conclusion is based on the judgment based on the technical level at the time and may change with the development of technology.

Case 2: Intelligent **Multifunctional Desk

1. Basic information on the project provided by the company

(1) Project R&D goals and content

In view of the traditional single office attributes of desks on the market, the company believes that the R&D goal of the "Smart **Multifunctional Desk" project is to achieve breakthrough innovation in office intelligence, comfort and other aspects.

(2) Core technologies and technological innovation points to be broken through

"Key technologies", "Innovation points", "Technical indicators" and other introductions are generally described as "including *** functions" and "realizing *** functions".

&lThe "Smart **Multi-Function Desk" project is a simple combination of existing mature products such as "desk", "rotating drawer", "USB interface", "power socket", "LED light" and other components. These components are already very mature industrial products in the current market.Product. The overall design scheme of the project is a simple combination of existing mature industrialized products.

(2) Key materials for project organization and implementation are missing, and systematic implementation is insufficient

The project technical route has not been fully demonstrated from the perspective of the path of technical realization, and is only briefly introduced as "project feasibility analysis--overall design--technology"Confirmation of the plan and processing technology - sample production - no quantitative technical indicators were formulated during the implementation process.

(3) The project implementation process lacks experimental records, which cannot prove the uncertainty of the R&D results

The completion of the project is simply described as "completed in accordance with the project requirements, and achieved the corresponding technology"Technical objectives", without providing any relevant experimental test records, performance data, product photos and other supporting materials. Without setting quantitative assessment indicators, the conclusion is described as "all parameters have reached the standards and meet the project design requirements".

In summary: the project is not innovative and belongs to the "Ministry of Finance & ensp; State Administration of Taxation & ensp; Ministry of Science and Technology" on improving research and developmentNotice on the pre-tax super deduction policy for issuing expenses> (Caishui [2015] No. 119) Article 1, Paragraph 2, "The following activities are not applicable to the pre-tax super deduction policy"; Item 4, "Duplicate or simple changes to existing products, services, technologies, materials or processes" are not qualified R&D activities, and the super deduction policy for R&D expenses cannot be applied.

Case 3: WeChat community fan management platform

1. Basic information on projects provided by the company

(1) Project research and development goals and content

With the continuous expansion of business development and group size,The company found that operating personnel were under pressure, services were insufficient, and security risks were gradually emerging. It hoped to implement session monitoring through the fan management platform, introduce AI customer service, reduce operational pressure, improve response levels, and ensure operational safety. In the enterprise WeChat community fan management platform projectPurpose During the development process, Kafka message queue was used in the session archiving part, which effectively solved concurrency issues such as large batches of session archiving and distribution to data room backup, and at the same time enhanced the stability and real-time performance of the system. In order to increase the requirements for system reliability, the development teamThe process related to session archiving is further optimized, and in order to ensure data stability, Kafka is used to send data to the data room in real time to ensure data reliability.

(2) Core technologies and technological innovation points to be broken through

The project used many new technologies during the development process, such as:

1. ACS cloud technology: multi-availability zone architecture deployment, rapid delivery, elastic expansion, improved operation and maintenance efficiency and core competitiveness.

2. Data transmission securityTechnology: Sensitive information uses national secret algorithms for encrypted transmission, scheduled vulnerability scanning, multi-channel data backup, and multi-dimensional guarantee of system security.

　3. Data assurance technology: Business data will be stored in the database based on importance, so that the data can be deposited and protectedEnsure data security, and the coexistence of primary and backup at the database level to ensure safe and reliable storage of data.

(3) Technical indicators to be achieved

No quantitative technical indicators have been set.

2. Expert appraisal

The project was submitted to the science and technology department for expert appraisal. The experts believed that the project was not innovative and did not belong to R&D activities. The main reasons are as follows:

(1) The project objectives did not reflect innovation

This project is a simple application development for the enterprise WeChat platform. The goals are to achieve session monitoring, introduce AI customer service, reduce operational pressure, improve response levels, ensure operational security, etc. These goals are similar to many types of online customer community management in the current market, and lack clear innovation.(2) The core technology to be broken through belongs to the existing mature technology

The front-end technology of the project adopts the WeChat applet technology framework, and the back-end technology involves ACS cloud technology, data encryption, data transmission and other existing technologies. At the same time,Realize fast message subscription and distribution based on Redis and Kafka. The above technology is a relatively mature software technology framework and PAAS service. The usability and ease of use have been fully demonstrated. There is basically no technical risk in practice. This project mainly uses existing mature technologies to change business processes and cannot reflect technological innovation.

　(3) The R&D results do not reflect uncertainty

This project is an enterprise WeChat application development and is a conventional software project using existing information technology.Related activities, the results of the activities are deterministic in advance. At the same time, the performance indicators of the R&D results are mainly determined by the number of ACS nodes, the Redis framework and the Kafka framework on which it relies. The main work content of the project itself has little impact on the final performance and does not reflect the uncertainty of the R&D results.

In summary: the project is not innovative and is "the development of commercial application software and information systems using known methods and existing software tools" and belongs to the Ministry of Finance  Notice of the State Administration of Taxation and the Ministry of Science and Technology on Improving the Pre-tax Super Deduction Policy for Research and Development Expenses> (Caishui [2015] No. 119) Article 1, Paragraph (2) "The following activities are not subject to the pre-tax super deduction policy" Article 1The two situations of "direct application of a certain scientific research result, such as the direct use of public new processes, materials, devices, products, services or knowledge, etc." are not qualified R&D activities, and the super deduction policy for R&D expenses cannot be applied.