Circular on Improving the Policy of Pre-tax Super-deduction of Research and Development Expenses

关于完善研究开发费用税前加计扣除政策的通知

The Circular expands the scope of super-deduction of research and development expenses.

(Issued by the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on November 2 2015 and effective as of January 1 2016.)

(财政部、国家税务总局、科技部于二零一五年十一月二日发布，自二零一六年一月一日起执行。)

Cai Shui [2015] No.119

财税[2015]119号

Finance departments (bureaus), offices of the State Administration of Taxation, local taxation bureaus and science and technology departments (bureaus) of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, and the Finance Bureau and the Science and Technology Bureau of the Xingjiang 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、科技厅（局），新疆生产建设兵团财务局、科技局：

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