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.

Clp Reference: 3230/13.09.29 Promulgated: 2013-09-29 Effective: 2013-01-01

(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：

Pursuant to relevant provisions such as the PRC Enterprise Income Tax Law, the Implementing Regulations for the PRC Enterprise Income Tax Law (Order of the State Council No.512) and the Central Committee of the Communist Party of China and the State Council, Opinion on Intensifying the Reform of the Science and Technology System to Accelerate the Establishment of the State's Innovation System and with the agreement of the Ministry of Science and Technology after consultations, we hereby notify you about policy issues relevant to the pre-tax super-deduction of research and development expenses as follows:

根据《中华人民共和国企业所得税法》、《中华人民共和国企业所得税法实施条例》（国务院令第512号）和《中共中央国务院关于深化科技体制改革加快国家创新体系建设的意见》等有关规定，经商科技部同意，现就研究开发费用税前加计扣除有关政策问题通知如下：

1. The following expenses and expenditures incurred by an enterprise engaged in research and development activities may be included within the scope of research and development expenses eligible for pre-tax super-deduction:

一、企业从事研发活动发生的下列费用支出，可纳入税前加计扣除的研究开发费用范围：

(1) basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and contributions to housing funds that, based on the scope and criteria specified by the relevant competent State Council department or provincial-level people's government, are paid by the enterprise for employees who directly engage in research and development activities;

（一）企业依照国务院有关主管部门或者省级人民政府规定的范围和标准为在职直接从事研发活动人员缴纳的基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费和住房公积金。

(2) expenses for the operational maintenance, calibration, inspection, repair, etc. of instruments and equipment specifically used in research and development activities;

（二）专门用于研发活动的仪器、设备的运行维护、调整、检验、维修等费用。

(3) expenses for the purchase of samples, prototypes and general testing means that do not constitute fixed assets;

（三）不构成固定资产的样品、样机及一般测试手段购置费。

(4) clinical trial expenses for the research and development of new pharmaceuticals; and

（四）新药研制的临床试验费。

(5) expenses for the expert evaluation of research and development achievements.

（五）研发成果的鉴定费用。

2. An enterprise may engage a qualified accounting firm or tax agent to issue a dedicated audit report or attestation report on the research and development expenses super-deductible for the year in question.

二、企业可以聘请具有资质的会计师事务所或税务师事务所，出具当年可加计扣除研发费用专项审计报告或鉴证报告。

3. If the competent tax authority has objections to a research and development item reported by an enterprise, it may require the enterprise to provide an assessment opinion on the research and development item issued by the science and technology department of the government at the prefectural city level or above.

三、主管税务机关对企业申报的研究开发项目有异议的，可要求企业提供地市级（含）以上政府科技部门出具的研究开发项目鉴定意见书。

4. Other issues relevant to the eligibility of enterprises for the policy of pre-tax deduction of research and development expenses shall be handled in accordance with the State Administration of Taxation, Circular on the Issuance of the 《Measures for the Administration of the Pre-tax Deduction of the Research and Development Expenses of Enterprises (Trial Implementation)》(Guo Shui Fa [2008] No.116).

四、企业享受研究开发费用税前扣除政策的其他相关问题，按照《国家税务总局关于印发〈企业研究开发费用税前扣除管理办法（试行）〉的通知》（国税发〔2008〕116号）的规定执行。

5. This Circular shall be effective as of January 1 2013.

clp reference:3230/13.09.29 prc reference:财税 [2013] 70号 issued:2013-09-29 effective:2013-01-01