Two vertical films that work through scenarios with hypothetical numbers, not a real company: a firm that already does R&D and still owes tax after the deduction gains almost ten percentage points for free; adding R&D only to qualify saves just seven jiao per yuan spent; a firm whose R&D wipes out taxable profit saves nothing on income tax, and manufacturers gain mainly through the VAT credit. The second film explains that R&D outputs may be sold, which affects the super deduction, and that genuine R&D is judged by substance.
**Status: **Two films (2026-10-17 and 18); complete.
The films are Chinese vertical versions made for short-video platforms; English and Japanese versions are still on the to-do list. Pictures and music are generated in code.
01 Is the status worth it
For firms already doing R&D with taxable profit left, recognition is close to free money.
02 Can R&D output be sold
Yes; it affects the super deduction, and genuine R&D is judged by substance.