Measures for the Administration of the Pre-tax Deduction of the Research and Development Expenses of Enterprises (Trial Implementation)

企业研究开发费用税前扣除管理办法 (试行)

The Measures define research and development activities and specify the super-deduction of the expenses incurred therefrom.

Clp Reference: 3230/08.12.10 Promulgated: 2008-12-10 Effective: 2008-01-01

(Issued by the State Administration of Taxation on December 10 2008 and effective as of January 1 2008.)

(国家税务总局于二零零八年十二月十日发布,从二零零八年一月一日起执行。)

Guo Shui Fa [2008] No.116

国税发 〔2008〕 116号

Article 1: These Measures have been formulated pursuant to relevant provisions of the PRC Enterprise Income Tax Law and its Implementing Regulations, the PRC Law on the Administration of the Levy and Collection of Taxes and its Implementing Rules and the State Council, Circular on the Issuance of Several Supporting Policies for Implementing the <Outline of the State Plan for the Medium and Long Term Development of Science and Technology (2006-2020)> (Guo Fa [2006] No.6) in order to encourage enterprises to carry out research and development activities and to regulate the pre-tax deduction of the research and development expenses of enterprises and the implementation of relevant preferential tax policies.

第一条 为鼓励企业开展研究开发活动,规范企业研究开发费用的税前扣除及有关税收优惠政策的执行,根据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则和《国务院关于印发实施〈国家中长期科学和技术发展规划纲要(2006-2020)〉若干配套政策的通知》(国发[2006]6号)的有关规定,制定本办法。

Article 2: These Measures shall apply to tax-resident enterprises (Enterprises) that have sound finances, practise sound accounting and are capable of accurately aggregating their research and development expenses.

第二条 本办法适用于财务核算健全并能准确归集研究开发费用的居民企业(以下简称企业)。

Article 3: For the purposes of these Measures, the term “research and development activities” means the continuing research and development activities with clear objectives that are carried out by Enterprises in order to obtain new scientific and technological (excluding humanities and social science) knowledge, creatively apply new scientific and technological knowledge or substantively improve technologies, processes and/or products (or services).

第三条 本办法所称研究开发活动是指企业为获得科学与技术(不包括人文、社会科学)新知识,创造性运用科学技术新知识,或实质性改进技术、工艺、产品(服务)而持续进行的具有明确目标的研究开发活动。

The phrase “creatively apply new scientific and technical knowledge or substantively improve technologies, processes and/or products (or services)” means the obtaining by Enterprises of valuable achievements from technological, process and/or product (or service) innovations derived from research and development activities, or the obtaining of a leading position in technologies and processes by the relevant industry of Enterprises in their local regions (provinces, autonomous regions, municipalities directly under the central government, or cities with independent development plans) in which the Enterprises have acted as a driving force, but excludes activities such as conventional upgrading of enterprise products (or services) or the direct application of research and development achievements that have been publicly disclosed (e.g. the direct use of new processes, materials, apparatus, products, services or knowledge, etc. that has been publicly disclosed).

创造性运用科学技术新知识,或实质性改进技术、工艺、产品(服务),是指企业通过研究开发活动在技术、工艺、产品(服务)方面的创新取得了有价值的成果,对本地区(省、自治区、直辖市或计划单列市)相关行业的技术、工艺领先具有推动作用,不包括企业产品(服务)的常规性升级或对公开的科研成果直接应用等活动(如直接采用公开的新工艺、材料、装置、产品、服务或知识等)。

Article 4: If an Enterprise engages in research and development activities for a project as specified in the High and New Technology Sectors Preferentially Supported by the State or the Guide to Key High Technology Sectors Currently Targeted for Priority Development into Industries (2007) published by the National Development and Reform Commission and other departments, it shall, in accordance with provisions, be permitted to super-deduct the expenses and expenditures set forth below that it actually incurred in a tax year when it calculates its taxable income:

第四条 企业从事《国家重点支持的高新技术领域》和国家发展改革委员会等部门公布的《当前优先发展的高技术产业化重点领域指南(2007年度)》规定项目的研究开发活动,其在一个纳税年度中实际发生的下列费用支出,允许在计算应纳税所得额时按照规定实行加计扣除。

(1) new product design expenses, expenses for formulating rules for a new process and technical book and information expenses and information translation expenses directly related to its research and development activities;

(一)新产品设计费、新工艺规程制定费以及与研发活动直接相关的技术图书资料费、资料翻译费。

(2) expenses for materials, fuel and power consumed directly in engaging in the research and development activities;

(二)从事研发活动直接消耗的材料、燃料和动力费用。

(3) wages, salaries, bonuses, allowances and subsidies of personnel directly involved in the research and development activities;

(三)在职直接从事研发活动人员的工资、薪金、奖金、津贴、补贴。

(4) depreciation expenses or leasing expenses for instruments and equipment used solely for the research and development activities;

(四)专门用于研发活动的仪器、设备的折旧费或租赁费。

(5) expenses for the amortisation of intangible assets such as software, patents, non-patented technologies, etc. used solely for the research and development activities;

(五)专门用于研发活动的软件、专利权、非专利技术等无形资产的摊销费用。

(6) expenses incurred in the development and manufacture of dies and process apparatus solely used in intermediate testing and trial product manufacturing;

(六)专门用于中间试验和产品试制的模具、工艺装备开发及制造费。

(7) onsite testing expenses for exploration and development technologies; and

(七)勘探开发技术的现场试验费。

(8) expenses for the demonstration, assessment and acceptance of research and development achievements.

(八)研发成果的论证、评审、验收费用。

Article 5: With respect to joint development projects between or among Enterprises and satisfying the foregoing conditions, each of the co-operating parties may, in accordance with provisions, super-deduct the respective research and development expenses that it incurred.

第五条 对企业共同合作开发的项目,凡符合上述条件的,由合作各方就自身承担的研发费用分别按照规定计算加计扣除。

Article 6: The super-deduction of research and development expenses satisfying the foregoing conditions and incurred for development that has been commissioned by an Enterprise to a third party may, in accordance with provisions, be calculated by the principal, but the contractor may not effect such super-deduction.

第六条 对企业委托给外单位进行开发的研发费用,凡符合上述条件的,由委托方按照规定计算加计扣除,受托方不得再进行加计扣除。

For a project the development of which has been commissioned to a third party, the contractor shall provide to the principal a detailed breakdown of the expenses and expenditures incurred for the research and development project, failing which such expenses and expenditures may not be super-deducted.

对委托开发的项目,受托方应向委托方提供该研发项目的费用支出明细情况,否则,该委托开发项目的费用支出不得实行加计扣除。

Article 7: If an Enterprise, in line with the actual circumstances of financial accounting and the research and development project, treats incurred research and development expenses as yield or capitalises the same, it may calculate the super-deduction in accordance with the following provisions:

第七条 企业根据财务会计核算和研发项目的实际情况,对发生的研发费用进行收益化或资本化处理的,可按下述规定计算加计扣除:

(1) if research and development expenses are entered as gains and losses for the period without giving rise to any intangible asset, the Enterprise shall be permitted to also deduct 50% of the actual research and development expenses incurred during the year in question directly from its taxable income for that year; or

(一)研发费用计入当期损益未形成无形资产的,允许再按其当年研发费用实际发生额的50%,直接抵扣当年的应纳税所得额。

(2) if the research and development expenses give rise to an intangible asset, they shall be amortised before tax at the rate of 150% of the cost of such intangible asset. Unless otherwise provided in law, the amortisation period may not be less than 10 years.

(二)研发费用形成无形资产的,按照该无形资产成本的150%在税前摊销。除法律另有规定外,摊销年限不得低于10年。

Article 8: Expense and expenditure items that laws, administrative regulations or provisions of the State Administration of Taxation do not permit to be deducted before enterprise income tax may not be included as research and development expenses.

第八条 法律、行政法规和国家税务总局规定不允许企业所得税前扣除的费用和支出项目,均不允许计入研究开发费用。

Article 9: If an Enterprise has not established a dedicated research and development entity or if the research and development entity of an Enterprise also undertakes production and sales/service provision tasks, the research and development expenses and the production and other business expenses shall be accounted for separately and each research and development expense and expenditure shall be accurately and rationally calculated. If the aforementioned expenses are not clearly separated, the research and development expenses may not be super-deducted.

第九条 企业未设立专门的研发机构或企业研发机构同时承担生产经营任务的,应对研发费用和生产经营费用分开进行核算,准确、合理的计算各项研究开发费用支出,对划分不清的,不得实行加计扣除。

Article 10: An Enterprise must keep dedicated accounts for its research and development expenses and must, in line with the items set forth in the Table hereto, accurately aggregate and fill in the actual amount of each research and development expense that is incurred during the year and is eligible for super-deduction. The Enterprise shall, at the time of filing of its returns for final settlement of annual income tax, submit to the competent tax authority the relevant information specified herein. If reported research and development expenses are false or if the information is incomplete, the Enterprise shall not be eligible for super-deduction of its research and development expenses and the competent tax authority shall have the right to reasonably revise the results filed by the Enterprise.

第十条 企业必须对研究开发费用实行专账管理,同时必须按照本办法附表的规定项目,准确归集填写年度可加计扣除的各项研究开发费用实际发生金额。企业应于年度汇算清缴所得税申报时向主管税务机关报送本办法规定的相应资料。申报的研究开发费用不真实或者资料不齐全的,不得享受研究开发费用加计扣除,主管税务机关有权对企业申报的结果进行合理调整。

If an Enterprise undertakes more than one research and development activity in a tax year, it shall separately aggregate the super-deductible research and development expenses for each research and development project.

企业在一个纳税年度内进行多个研究开发活动的,应按照不同开发项目分别归集可加计扣除的研究开发费用额。

Article 11: When an Enterprise applies for super-deduction of its research and development expenses, it shall submit the following materials to the competent tax authority:

第十一条 企业申请研究开发费加计扣除时,应向主管税务机关报送如下资料:

(1) the plan for the self-directed, commissioned or co-operative research and development project and the research and development expense budget therefor;

(一)自主、委托、合作研究开发项目计划书和研究开发费预算。

(2) an account of the establishment of the dedicated self-directed, commissioned or co-operative research and development entity or project team and the list of the professionals therein;

(二)自主、委托、合作研究开发专门机构或项目组的编制情况和专业人员名单。

(3) a table aggregating the research and development expenses incurred during the year in connection with the self-directed, commissioned or co-operative research and development project;

(三)自主、委托、合作研究开发项目当年研究开发费用发生情况归集表。

(4) the resolution document of the general manager's working meeting or the board of directors of the Enterprise on the proposal for the self-directed, commissioned or co-operative research and development project;

(四)企业总经理办公会或董事会关于自主、委托、合作研究开发项目立项的决议文件。

(5) the contract or agreement for the commissioned or co-operative research and development project; and

(五)委托、合作研究开发项目的合同或协议。

(6) an account of the effectiveness of the research and development project, the research achievement report and other such materials.

(六)研究开发项目的效用情况说明、研究成果报告等资料。

Article 12: With respect to research and development expenses actually incurred, an Enterprise shall be permitted to deduct the same as incurred when it makes advance payment of income tax during the year, and, at the end of the year when it files its income tax returns for the year and carries out final settlement thereof, it shall calculate the super-deduction in accordance herewith.

第十二条 企业实际发生的研究开发费,在年度中间预缴所得税时,允许据实计算扣除,在年度终了进行所得税年度申报和汇算清缴时,再依照本办法的规定计算加计扣除。

Article 13: If the competent tax authority disagrees with a research and development project reported by an Enterprise, it may require the Enterprise to provide the assessment opinion from the government's science and technology authority.

第十三条 主管税务机关对企业申报的研究开发项目有异议的,可要求企业提供政府科技部门的鉴定意见书。

Article 14: If the actual amounts of the various research and development expense items incurred by an Enterprise are inaccurately aggregated, or if the total amount is inaccurately calculated, the competent tax authority shall have the right to revise the amount deductible before tax or the super-deduction amount.

第十四条 企业研究开发费各项目的实际发生额归集不准确、汇总额计算不准确的,主管税务机关有权调整其税前扣除额或加计扣除额。

Article 15: An Enterprise group may, in line with the actual circumstances of its production and sales/service provision and of its scientific and technological development, apportion, in accordance with a reasonable apportionment method, the actual research and development expenses incurred in connection with a research and development project that has high technical requirements, involves a large investment and requires centralised development by the group among the group members that benefit from such project.

第十五条 企业集团根据生产经营和科技开发的实际情况,对技术要求高、投资数额大,需要由集团公司进行集中开发的研究开发项目,其实际发生的研究开发费,可以按照合理的分摊方法在受益集团成员公司间进行分摊。

Article 16: If an Enterprise group adopts a reasonable apportionment of research and development expenses, it shall provide the agreement or contract for the centralised research and development project. Such agreement or contract shall expressly specify the rights and obligations of each of the parties involved in the research and development project, the method for the apportionment of the expenses, etc. If the Enterprise group fails to provide the agreement or contract, it may not super-deduct the research and development expenses.

第十六条 企业集团采取合理分摊研究开发费的, 企业集团应提供集中研究开发项目的协议或合同,该协议或合同应明确规定参与各方在该研究开发项目中的权利和义务、费用分摊方法等内容。如不提供协议或合同,研究开发费不得加计扣除。

Article 17: If an Enterprise group adopts a reasonable apportionment of research and development expenses, the method for the apportionment of the research and development expenses actually incurred in connection with the centralised research and development project shall be reasonably determined based on the principle of consistency of rights and obligations, and of expenses/expenditures and the benefits enjoyed.

第十七条 企业集团采取合理分摊研究开发费的,企业集团集中研究开发项目实际发生的研究开发费,应当按照权利和义务、费用支出和收益分享一致的原则,合理确定研究开发费用的分摊方法。

Article 18: When an Enterprise group adopts a reasonable apportionment of research and development expenses, the parent of the Enterprise group shall be responsible for preparing the proposal for the centralised research and development project, the research and development expense budget, the statement of final accounts and the final accounts apportionment statement.

第十八条 企业集团采取合理分摊研究开发费的,企业集团母公司负责编制集中研究开发项目的立项书、研究开发费用预算表、决算表和决算分摊表。

Article 19: In the event of a disagreement between the tax authorities and an Enterprise in respect of the method of apportioning the Enterprise group's centralised research and development expenses or the amount thereof, and if members of the Enterprise group are established in different provinces, autonomous regions, municipalities directly under the central government or cities with independent development plans, the Enterprise shall deduct the research and development expenses actually apportioned to it based on the ruling rendered by the State Administration of Taxation. If the members of the Enterprise group are located in the same province, autonomous region, municipality directly under the central government or city with an independent development plan, the Enterprise shall deduct the research and development expenses actually apportioned to it based on the ruling rendered by the provincial tax authority.

第十九条 税企双方对企业集团集中研究开发费的分摊方法和金额有争议的,如企业集团成员公司设在不同省、自治区、直辖市和计划单列市的,企业按照国家税务总局的裁决意见扣除实际分摊的研究开发费;企业集团成员公司在同一省、自治区、直辖市和计划单列市的,企业按照省税务机关的裁决意见扣除实际分摊的研究开发费。

Article 20: These Measures shall be effective as of January 1 2008.

第二十条 本办法从2008年1月1日起执行。

Appendix: Table Aggregating the Super-deductible Research and Development Expenses Incurred in Connection with a Research and Development Project (omitted).

clp reference:3230/08.12.10 prc reference:国税发 〔2008〕 116号 issued:2008-12-10 effective:2008-01-01

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