Suning.cn evaded corporate income tax by more than 400,000 yuan, and Suning.cn spent 3.2 million yuan a year to solve the internal control problem. In this incident, there is another content in the response document of Suning. com: "Repeated declaration of R&D expenses plus deduction of 3,422,800 yuan". The problem of repeated declaration is the accounting error, which led to Suning's omission of more than 400,000 yuan income tax calculated at 3,422,800 yuan. R&D expenses refer to the expenses paid by enterprises for researching and developing a project. According to the Enterprise Income Tax Law of People's Republic of China (PRC), if the R&D expenses of an enterprise do not form intangible assets and are included in the current profits and losses, they will be deducted according to 50% of the R&D expenses on the basis of actual deduction according to the regulations. Where intangible assets are formed, they shall be amortized according to 150% of the cost of intangible assets ". In some areas, in order to promote research and development, the deduction ratio is higher. In other words, the tax basis of enterprise income tax is net profit, but the net profit of enterprise accounting is different from that of tax. Some accounting subjects need to be adjusted in taxation, and research and development expenses are one of them. Accounting is a kind of factual record. If the enterprise has invested a total of 1 10,000 yuan to develop new technologies this year, and the research has not been successful by the end of the year, then the accounting treatment of 1 10,000 yuan will be fully included in the management expenses. However, in line with the preferential tax policies, the tax law allows the deduction of 6.5438+0.5 million yuan. Then, when the accounting net profit of an enterprise is 5 million yuan, ignoring the influence of other factors, the tax basis of the enterprise is 4.5 million yuan in tax law.