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On the website of the Industrial Development Bureau, there are two application forms for R&D investment tax credits: 0044 and 0045, and two applications for R&D investment tax credits for small and medium enterprises: 6008 and 6009. What are the differences?

  • Published at: 2020-01-17 00:00
  • Last modified at: 2020-12-28 17:48

1. 0044 (or 6008) is a written opinion for R&D activities. All companies that intend to apply for R&D investment tax credits are required to fill in 0044 (or 6008).

2. 0045 (or 6009) is an "application form for verification of R&D projects". Only companies whose R&D projects include the following specific expenditures are required to fill in 0045 (or 6009) separately: (1) Current year's amortization or payment of special technology purchased or used for R&D projects; (2) expenses of databases, software programs and systems dedicated to R&D projects; (3) expenses of entrusting R&D projects to foreign universities or research institutions; expenses of employing teachers of foreign universities or researchers of research institution for R&D projects; (4) expenses of joint R&D projects between domestic and foreign companies and universities or research institutions.

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