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技术开发费加成扣除

English translation: additional deduction(s) for technology development expenses

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Chinese term or phrase:技术开发费加成扣除
English translation:additional deduction(s) for technology development expenses
Entered by: Denyce Seow
Options:
- Contribute to this entry
- Include in personal glossary

16:59 Oct 18, 2007
Chinese to English translations [PRO]
Bus/Financial - Accounting
Chinese term or phrase: 技术开发费加成扣除
(二)技术开发费加成扣除资格认定办理程序: 1、申请:符合条件的企业,企业进行技术开发的项目立项以后。向当地税务机关提出资格认定书面申请,并提供有关资料。
Denyce Seow
Singapore
Local time: 02:06
deduction of technology development/innovation expense with a plus
Explanation:
加成扣除指按照税法规定在实际发生数额的基础上,再加成一定比例,作为计算应纳税所得额时的扣除数额的一种税收优惠措施。例如假定税法规定研发费用可实行150%加计扣除政策,那么如果企业当年开发新产品研发费用实际支出为100元,就可按150元(100×150%)数额在税前进行扣除,以体现鼓励研发政策。
Selected response from:

Shang
China
Local time: 02:06
Grading comment
Thanks, everyone. Shang's explanation is most helpful though I am going to use Malcolm's suggestion. I wish I could split points... :(
4 KudoZ points were awarded for this answer

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Summary of answers provided
3 +1deduction of technology development/innovation expense with a plus
Shang
3additional deduction(s) for technology development expenses
M. Mayfield


  

Answers


22 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
deduction of technology development/innovation expense with a plus


Explanation:
加成扣除指按照税法规定在实际发生数额的基础上,再加成一定比例,作为计算应纳税所得额时的扣除数额的一种税收优惠措施。例如假定税法规定研发费用可实行150%加计扣除政策,那么如果企业当年开发新产品研发费用实际支出为100元,就可按150元(100×150%)数额在税前进行扣除,以体现鼓励研发政策。


Shang
China
Local time: 02:06
Native speaker of: Chinese
PRO pts in category: 24
Grading comment
Thanks, everyone. Shang's explanation is most helpful though I am going to use Malcolm's suggestion. I wish I could split points... :(

Peer comments on this answer (and responses from the answerer)
agree  Huijun Suo: How about "additional percentage deduction" or "over 100% deduction"?
18 hrs
  -> thank you!
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11 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
additional deduction(s) for technology development expenses


Explanation:
That might work.

M. Mayfield
United States
Local time: 13:06
Specializes in field
Native speaker of: English
PRO pts in category: 47
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