​企业委托研发的有关规定

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企业委托研发的有关规定

When an enterprise outsources R&D activities to domestic external organizations or individuals, the costs incurred can be deducted before tax as stipulated; for the additional deduction, 80% of the expenses incurred for the R&D activities are taken as the base for additional deduction. For R&D commissioned to individuals, the deduction should be based on legal and valid documents such as invoices issued by the individual (individuals can apply for invoices through electronic tax bureaus or request the tax authorities to issue invoices on their behalf).The term “expenses incurred for R&D activities” refers to the actual costs paid by the commissioning party to the commissioned party. Regardless of whether the commissioning party is eligible for the pre-tax additional deduction policy for R&D expenses, the commissioned party is not entitled to the additional deduction. The actual amount of outsourced R&D expenses should be determined based on the arm's length principle.

企业委托境内的外部机构或个人开展研发活动发生的费用，可按规定 税前扣除；加计扣除时按照研发活动发生费用的 80%作为加计扣除基数。委 托个人研发的，应凭个人出具的发票等合法有效凭证在税前加计扣除 (个人可通过电子税务局等渠道申请发票或到税务机关申请代开发票) 。其中 “研发活动发生的费用”是指委托方实际支付给受托方的费用。无论委托 方是否享受研发费用税前加计扣除政策，受托方均不得加计扣除。委托外 部研究开发费用实际发生额应按照独立交易原则确定。

According to the provisions of Cai Shui [2018] No. 64, the expenses incurred by enterprises for R&D activities commissioned overseas are included as the commissioning party's overseas R&D expenses at 80% of the actual expense amount. The portion of overseas R&D expenses not exceeding two-thirds of the eligible domestic R&D expenses can be additionally deducted before corporate income tax as stipulated. It is important to note that expenses incurred for R&D activities commissioned to individuals overseas are not eligible for additional deduction.

根据财税〔2018〕64 号相关规定，企业委托境外进行研发活动所发生 的费用，按照费用实际发生额的 80%计入委托方的委托境外研发费用。委托境外研发费用不超过境内符合条件的研发费用三分之二的部分，可以按规 定在企业所得税前加计扣除。要注意，委托境外个人进行研发活动所发生 的费用不可加计扣除。

If a commissioning party outsources R&D activities to a related party, the commissioned party must provide the commissioning party with detailed information on the actual R&D project expenses incurred during the process. For example, suppose Company A commissions Company B, a related entity, for R&D in 2023, and the R&D project meets the relevant conditions for additional deduction of R&D expenses. Company A pays 1 million yuan to Company B. Company B incurs actual R&D expenses of 900,000 yuan (of which 850,000 yuan is classified as deductible expenses under the additional deduction criteria), with a profit of 100,000 yuan. In 2023, Company A can deduct an additional amount of 1 million × 80% × 100% = 800,000 yuan. However, Company B should provide Company A with detailed information on the actual expenses of 900,000 yuan incurred.

委托方委托关联方开展研发活动的，受托方需向委托方提供研发过程 中实际发生的研发项目费用支出明细情况。比如，A 企业 2023 年委托B 关 联企业研发，假设该研发项目符合研发费用加计扣除的相关条件。A 企业支 付给 B 企业 100 万元。B 企业实际发生研发费用 90 万元 (其中按可加计扣 除口径归集的费用为 85 万元) ，利润 10 万元。2023 年，A 企业可加计扣 除的金额为 100 × 80% × 100%=80 万元，但 B 企业应向 A 企业提供实际发生 费用 90 万元的明细情况。

When a commissioning party outsources R&D to a non-related party, considering reasons such as trade secrets, the commissioned party is not required to provide the commissioning party with detailed information on the actual R&D project expenses incurred during the process.

委托方委托非关联方开展研发的，考虑到涉及商业秘密等原因，受托 方无需向委托方提供研发过程中实际发生的研发项目费用支出明细情况。