Tax Incentive Qualification Compliance Review

Problem

When a company applies for high-tech enterprise qualification, claims R&D expense super deductions, or matches regional tax incentives, the practical problems are often concrete: whether eligibility thresholds are met, how R&D expense ratio and high-tech revenue ratio should be measured, whether R&D cost pools are mixed, whether documentation is sufficient for review, and whether overlapping incentives create back-tax exposure. This skill focuses on those pre-filing compliance questions rather than acting as a filing service.

How it works

The skill works through conversational analysis of tax-incentive scenarios. Its main capabilities are:

• High-tech enterprise qualification: review registration age, IP assets, tech-staff ratio, R&D expense ratio, and high-tech revenue ratio, then calculate key thresholds.
• R&D expense super deduction: distinguish expensed deductions from amortization, and map collection boundaries for labor costs, direct inputs, depreciation, commissioned R&D, and related fees.
• Tax incentive matching: summarize eligibility, filing method, and retention requirements for VAT, corporate income tax, local taxes, and related incentives.
• Western development and specialized-enterprise support: check encouraged-industry revenue ratios, separate-institution tax rules, and interaction with high-tech incentives.

For quantitative cases, the skill can use a structured self-check flow: the user supplies enterprise metrics, and the output includes threshold testing, risk-item identification, and remediation suggestions.

Boundaries

This is useful for pre-compliance review, policy interpretation, documentation planning, and risk localization. It does not file applications, replace legal representation, perform audit or assurance work, or guarantee outcomes. The R&D cost basis for high-tech qualification differs from the basis for super deductions and must be maintained separately. Final eligibility remains subject to the tax authority or qualification body.