Circular on Policy Issues Relevant to the Pre-tax Super-deduction of Research and Development Expenses

关于研究开发费用税前加计扣除有关政策问题的通知

The Circular clarifies the types of corporate research and development expenses that fall within the scope of pre-tax super-deduction.

(Issued by the Ministry of Finance and the State Administration of Taxation on September 29 2013 and effective as of January 1 2013.)

（财政部、国家税务总局于二零一三年九月二十九日发布，自二零一三年一月一日起施行。）

Cai Shui [2013] No.70

财税 [2013] 70号

Finance departments (bureaux), offices of the State Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans and the finance bureau of the Xinjiang Production and Construction Corp:

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局：

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