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Notice on Carrying out the Appraisal of Objections to the Super Deduction of Corporate Research and Development Expenses in 2023

Science and technology management departments of various banners, counties and districts、Economic and Technological Development Zone、Jinshan High-tech Zone、Helinger New District，Relevant units:

In order to further implement the preferential tax policy of super deduction of enterprise research and development expenses，Better encourage enterprises to carry out research and development activities，In accordance with the document requirements of the "Inner Mongolia Autonomous Region Enterprise Research and Development Expenses Super Deduction Items Appraisal Methods" (Neikefa [2020] No. 69) (hereinafter referred to as the "Appraisal Methods")，The Municipal Science and Technology Bureau organized a centralized appraisal of objectionable projects for the super deduction of corporate R&D expenses in 2023，The relevant matters are now notified as follows:

　　1. Identification objects

When the competent tax department conducts post-facto verification on enterprises’ enjoyment of the preferential super deduction of R&D expenses，Not sure about the company and the tax authorities、Suspicious items that are difficult to judge can be transferred to the science and technology department for identification。

　2. Application Procedure

Transfer from tax authorities。The competent tax department has objections to the enterprise’s research and development projects that enjoy super deduction preferential treatment，After notifying the enterprise to submit materials and conduct preliminary review in accordance with the provisions of the "Appraisal Methods" and the requirements of this notice，Issue a "Letter of Request for Appraisal" and forward it to the Banner County and District Science and Technology Management Department together with relevant materials。

Banner County District Preliminary Examination。The flag county and district science and technology management departments will review and summarize and report to the municipal science dafabet online sports betting appand technology bureau。

Format review。After receiving the materials，Conduct formal review of identification materials，According to review results，You can ask the company to supplement and complete relevant materials。

Organization identification。The Municipal Science and Technology Bureau entrusts a third-party evaluation agency to organize experts to carry out appraisal work，Taxation departments at the same level will assist and participate。A clear expert opinion was formed at the appraisal meeting，include belongs to、Not a R&D project。Specific time of the appraisal meeting、The location will be notified later。

Give your opinion。Expert opinions reviewed by the Municipal Science and Technology Bureau，Issue the "Appraisal Opinion on the Pre-tax Super Deduction Project of Enterprise Research and Development Expenses in Hohhot City" within 7 working days after the appraisal meeting。

Feedback。The "Appraisal Opinions on Pre-tax Super Deduction Projects for Enterprise Research and Development Expenses in Hohhot City" shall be retained by the science and technology management department，One copy will be retained by the enterprise，A package of identification information with the company，Feedback to the competent tax department through the original channel。

Objection review。The competent tax department has objections to the appraisal opinions of the Municipal Science and Technology Bureau，According to regulations, the municipal taxation department shall collect and report to the Inner Mongolia Autonomous Region Taxation Bureau of the State Administration of Taxation，The autonomous region tax bureau will then transfer it to the autonomous region science and technology department for review。The review conclusion of the Autonomous Region Science and Technology Department is the final appraisal opinion。

3. Enterprises submit appraisal materials and requirements

(1) Information list

The information provided by relevant enterprises should include but not be limited to the following information:

　　1."List of Appraisal Materials for Pre-tax Super Deduction Projects of Enterprise Research and Development Expenses"。

　　2.Project R&D Report。Hanli project，Research content，Core Technology，Technological innovation points，Project R&D Process，Project implementation progress，Phase results，For this industry、The driving role of regional economic and social development and technological progress, etc.。

　　3.Project Plan。Each project must provide a project plan (application form、Project or similar material)，The plan should include but not be limited to the following: Existing advanced products (technology、Process) Introduction、Qualitative and quantitative Dafabet reviewsR&D technical goals、The role of R&D in promoting the industry，And R&D progress、Funding investment and personnel arrangements, etc.。Proposals and related materials must include relevant R&D work that reflects the appraisal year。

　　4.Project approval certificate。Internal project resolutions must be passed by general manager office meetings or board of directors meetings，And includes the actual project amount、Necessary information such as actual participants in R&D personnel and R&D schedule;Government projects must be planned by the science and technology department，Including research and development stage。

5. Project process certification materials.

(1) Project annual summary report。Including the research and development progress of the project、Goal completion status、Existing problems and phased results achieved, etc.。

(2) Other supporting documents。Including but not limited to: novelty check report、Contract or agreement for entrusting (cooperating) research and development projects、Design Record、Mold、Equipment debugging record、Translation information、Test data、Test report、Research Record、Photos (including descriptions) of R&D activities and other supporting materials。Provide at least two or more types of process certification materials for each project。

　　6.If entrusted、Situation of cooperative research and development，Provide commission、Contract or agreement for cooperative research and development projects，It is necessary to clarify the rights and obligations of both parties involved，Expenses Settlement、Commitment、Apportionment and other methods，And the treatment of research results or proceeds，And registered with the science and technology management department。

　　7.Project results (level) certification materials。Including achievement appraisal、Patent application or authorization、Software registration、Copyright (Copyright)、Third-party testing report、Users (including industry associations、Peers) on new technologies for the project、New process、Evaluations of new products、Internal enterprise test data report、Test reports and other supporting materials，Enterprises need to provide information based on the actual situation and the research and development stage of the project。

(1) Results appraisal、The test report should contain information related to the existing advanced technology、Content for comparison of processes or products。

(2) For certification materials that are both process certification materials and related to results (level)，Enterprises dafabet casino mobile appplease choose appropriately，Self-classification。

(3) If the project research and development fails，Result (level) certification materials changed to R&D failure certification materials，Please provide the objective reasons why the project failed and the responsibilities you should perform after the failure (for example: adjusting budget expenditure，Proof of additional arrangements for original test materials, etc.。

　　8.Project acceptance information。If the project has been accepted，The acceptance opinions passed by the general manager’s office meeting or board of directors meeting shall be provided。

Items 1 to 5 in the above information list are required，Items 6 to 8 are provided depending on the project situation and research and development stage。

(2) Information requirements

　　1.The supporting materials in the application materials must be copies of the originals，The copy should have the words “This copy matches the original”、Legal person’s signature and signature date，with company seal。The original copy shall be retained by the enterprise for future reference。

　　2.Proof materials must be authentic、Complete、full，Cannot contradict yourself，And can form a chain of evidence to prove that there is a plan、Goal、Procedure、Research and development projects with results (level)。

　　3.A single enterprise has multiple R&D projects that need to be identified，Each project should provide the materials listed in the information list，A single item is in a separate volume。

　4. Declaration time

Banner County and District Science and Technology Department before February 19, 2024，"Letter of Request for Appraisal" to be jointly stamped with the tax department、Submit the appraisal list and related materials to the Municipal Science and Technology Bureau (Window No. 1 on the third floor of Hohhot Science and Technology Innovation Center)，And send the electronic version of the "Request for Appraisal Letter" and the Appraisal List to the designated email address (1286049548@qq.com)。

　5. Contact Information

Municipal Science and Technology Bureau Policy, Regulations and Supervision Section Liu Zhe 6621293

Municipal Science and Technology Achievements Transformation Center Li Zhuoyang 13674756244

Hohhot Science and Technology Bureau

January 16, 2024

Source: Hohhot Science and Technology Bureau