<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The adjustment of enterprises’ stacked enjoyment of preferences in the revision of the 2021 corporate income tax return is a highlight. This paper takes the cost of capital use model as the basis to study the maximization of the net value of capital obtained by adopting the same optimal capital accumulation, and the utility mechanism of the reduced tax rate preferences and the halved levy preferences are studied, respectively. Finally, with high-tech enterprises as the main object of empirical research, we studied the effect mechanism of superimposed enjoyment of enterprise income tax concessions on R&amp;D and analyzed the calculation process of the amount of superimposed enjoyment of income tax concessions. The results show that to tax-adjusted income of 60 million yuan to calculated through the original method of filing method to enjoy 1 million yuan of preferences, while the use of superimposed enjoyment of tax breaks and preferences amounted to 1,335,200 yuan. In this paper, the calculation of tax benefits enjoyed by using stacking is more accurate to reflect policy requirements and maintain the tax interests of high-tech and other enterprises.</p>
</abstract>

The adjustment of enterprises’ stacked enjoyment of preferences in the revision of the 2021 corporate income tax return is a highlight. This paper takes the cost of capital use model as the basis to study the maximization of the net value of capital obtained by adopting the same optimal capital accumulation, and the utility mechanism of the reduced tax rate preferences and the halved levy preferences are studied, respectively. Finally, with high-tech enterprises as the main object of empirical research, we studied the effect mechanism of superimposed enjoyment of enterprise income tax concessions on R&D and analyzed the calculation process of the amount of superimposed enjoyment of income tax concessions. The results show that to tax-adjusted income of 60 million yuan to calculated through the original method of filing method to enjoy 1 million yuan of preferences, while the use of superimposed enjoyment of tax breaks and preferences amounted to 1,335,200 yuan. In this paper, the calculation of tax benefits enjoyed by using stacking is more accurate to reflect policy requirements and maintain the tax interests of high-tech and other enterprises.

Exploring the method of calculating the amount of overlapping enjoyment of enterprise income tax benefits

Applied Mathematics and Nonlinear Sciences

This work is licensed under the Creative Commons Attribution 4.0 International License.

The adjustment of enterprises’ stacked enjoyment of preferences in the revision of the 2021 corporate income tax return is a highlight. This paper takes the...

Exploring the method of calculating the amount of overlapping enjoyment of enterprise income tax benefits

Published Online: Dec 02, 2023

Page range: -

Received: Jan 24, 2023

Accepted: Jun 12, 2023

DOI: https://doi.org/10.2478/amns.2023.2.01326

Keywords
Stacking of benefits, Reduced tax rates, Halved levy, Cost-of-use model, Corporate income tax

© 2023 Zhijuan Zong et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Exploring the method of calculating the amount of overlapping enjoyment of enterprise income tax benefits

Published Online: Dec 02, 2023

Page range: -

Received: Jan 24, 2023

Accepted: Jun 12, 2023

DOI: https://doi.org/10.2478/amns.2023.2.01326

KeywordsStacking of benefits, Reduced tax rates, Halved levy, Cost-of-use model, Corporate income tax

© 2023 Zhijuan Zong et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
Stacking of benefits, Reduced tax rates, Halved levy, Cost-of-use model, Corporate income tax