怎样申请研发税收优惠

在澳大利亚做研发

政府新出台的研发税收激励项目自2011 年7 月1 日起生效。现在澳大利亚已经成为了全世界开展研发活动的最佳地点之⼀。

新立法的主要变化之⼀是,外国公司和外资澳大利亚公司现在可以通过该项目对在澳大利亚和海外的研发支出申请现金返还。

研发税收激励政策可以为符合条件的申请者提供高达 每年合格研发活动总支出43.5%*的现金返还。研发项 目产生的知识产权(IP)现在也可以由外国控股公司 所有。

政府每年提供超过18 亿澳元的福利预算,是迄今为 止为支持和鼓励在澳大利亚开展研发活动而实施的 最具影响力的项目。

*如果项目知识产权不属于澳大利亚子公司,国际转让定价规则可能会减少43.5%的税收抵免收益。

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可获得的收益

该项目下的主要收益是以43.5%的可返还(以现金支付)或38.5%的不可返还(可以在未来实现税收利润时抵扣)的形式进行的税收减免。为符合可返还税收减免的条件,企业的年度集团总营业额必须少于2 千万澳元。请注意同属⼀个集团的澳大利亚境外企业的年度营业额也会被计入2 千万澳元营业额的审定中。

用于申请研发税收减免的研发费用不可再用于企业所得税的税前扣除,这会使得企业所得税有所增加。因此,税后净收益取决于集团的年度总营业额和税务状 况。具体如表格所示:

集团年营业额低于两千万澳元高于两千万澳元
可获得的税收返还或抵扣(用符合要求的研发支出计算)43.5%#38.5%#

#专业标准立法(Professional Standards Legislation)方案批准的责任限制。本手册包含的信息不能取代独立专业人士的咨询意⻅。我们不保证本手册中信息或资料的准确性,完整性或充分性。所有信息如有更改,恕不另行通知。在任何情况下, 我们以及所有与材料相关的机构和个人均不对您及他人基于本手册信息所作出的决定或行动承担法律责任或义务,亦不对与此相关的任何损失承担法律责任或义务。在进行任何交易之前,您应该根据本手册中的信息或材料自行咨询。请确保您与我们联系,讨论您的具体情况以及我们提供的信息如何适用于您的情况。

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申请要求

符合以下任何⼀个条件即为合格的研发实体:

  • 在澳大利亚注册的公司
  • 按照外国法律注册,并且成为澳大利亚所得税纳税居⺠的海外公司
  • 来自与澳大利亚签署双重征税协定的国家,并通过常设机构在澳大利亚境内开展业务的海外公司。

符合要求的研发活动分为核心研发活动和辅助性研发活动
核心研发活动被定义为以下实验活动:

  • 根据现有的知识无法预先判定实验的结果
  • 能通过应用基于既定科学原理的系统性实验程序来得知结果
  • 以开发新的知识为目的, 包括改良产品,材料,设备,程序或者服务

辅助性研发活动需要与核心研发活动的开展有直接关联。

合格的研发活动需要在澳大利亚境内开展。但是,如果通过“海外调查” (overseas findings)程序获得预先批准,则可以申领某些海外活动开支的税收减免。

“以自己的名义”的规定意味着研发实体需要控制和承担与项目知识产权相关的财务⻛险。 但是,修改之后的新政策已经允许澳大利亚企业进行的研发活动所形成的知识产权由相关的海外企业所有。

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请让我们来帮助您

Prime 可以为您提供以下服务:

  • 对您当前进行的或计划中的研发活动进行资格评估。
  • 针对集团内的公司构建和公司之间协议给出我们的建议, 以实现在研发税收优惠政策下的收益最大化,同时帮助您管理在实现技术商业化过程中的⼀系列法律和税务问题。
  • 帮助您建立符合要求的澳大利亚公司,并持续提供所有必要的合规管理以及会计和税收支持。
  • 针对所需文件的提供和相关记录的保存给出建议,以便您成功申领研发税收激励,并在可能出现的任何审计活动中提供支持。
  • 帮助您准备和提交年度研发税收激励申请。

客户反馈

Prime协助我们在新的研发税收优惠政策下进行退税申请,在公司设立方面提供建议并持续地在会计及合规要求方面提供协助。他们非常了解我们所在的产业,可以立刻给出意见并发现符合我们具体情况的问题。他们让整个过程变得简单,高效,所取得的成果也大大超出我们的预期。

Gavin蔡
冠科美博 (Apollomics)首席运营官

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