For example, in 27, the total R&D expenditure of our company was * * * 5 million, and the capitalized expenditure was 3 million. In December 27, 3 intangible assets were confirmed and amortized for 1 years. At the end of the year, the tax law added 15% to deduct the tax. How to confirm the current tax payable and how to calculate and reconcile the temporary differences?

according to article 95 of the regulations for the implementation of the enterprise income tax law of the people's Republic of China, according to the above provisions, it can be handled in two steps:

1. If intangible assets are not formed and included in the current profits and losses, they will be deducted according to 5% of the research and development expenses on the basis of actual deduction according to regulations.

calculation: 2,+1, = 3,, yuan

book handling: 2,, yuan is directly charged as the current expenses

tax handling: tax adjustment is made during the annual settlement, and the taxable income is reduced by 1,, yuan.

2. intangible assets shall be amortized according to 15% of the cost of intangible assets.

calculation: 3+15 = 4.5 million yuan,

monthly difference? 15 ÷ 1 ÷ 12 = 12,5 yuan

Book treatment: intangible assets are amortized in 1 years according to the original value of 3 million yuan.

tax treatment: tax adjustment will be made at the time of monthly declaration, and the taxable income will be reduced by 12,5 yuan.

principle: the accounting system is adopted for book handling, and the tax declaration is adopted for tax law, so there is no need for account reconciliation.

Intangible Assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets can be divided into broad sense and narrow sense. In broad sense, intangible assets include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights, etc. Because they have no material entities, they are manifested as some legal rights or technologies. However, intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.

article 8 of the notice of State Taxation Administration of The People's Republic of China on printing and distributing the notes on business tax items (trial draft) (Guo shui fa [1993] No.149) stipulates that the transfer of intangible assets refers to the transfer of the ownership or use right of intangible assets.

intangible assets refer to assets that have no physical form but can bring economic benefits.

the collection scope of this tax item includes: transfer of land use right, transfer of trademark right, transfer of patent right, transfer of non-patented technology, transfer of copyright and transfer of goodwill.

(a) the transfer of land use rights refers to the transfer of land use rights by land users.

business tax is not levied on the acts of land owners transferring land use rights and land users returning land use rights to land owners.

land lease is not taxed according to this tax item.

(2) the assignment of trademark rights refers to the act of transferring the ownership or use right of a trademark.

(3) The transfer of patent right refers to the act of transferring the ownership or use right of patented technology.

(4) the transfer of non-patented technology refers to the act of transferring the ownership or use right of non-patented technology.

the act of providing non-proprietary technology is not taxed according to this tax item.

(5) Transfer of copyright refers to the act of transferring the ownership or right to use a work. Works, including written works, graphic works (such as picture albums, photo albums) and audio-visual works (such as master films and video tapes).

(6) the transfer of goodwill refers to the transfer of the right to use goodwill.

according to the above provisions, combined with the situation described in the question, the power generation grid-connected indicators held by the company do not belong to the intangible assets subject to business tax, and there is no need to pay business tax. At the same time, it is not a value-added tax to sell goods and provide taxable services, and there is no need to pay value-added tax.