Announcement on Issues Relevant to the Policy of the Pre-tax Super-deduction of the Research and Development Expenses of Enterprises
关于企业研究开发费用税前加计扣除政策有关问题的公告
SAT does not allow pre-tax super-deduction of foreign commissioned R&D expenses.
(Issued by the State Administration of Taxation on December 29 2015.)
(国家税务总局于二零一五年十二月二十九日发布。)
SAT Announcement [2015] No.97
国家税务总局公告2015年第97号
Pursuant to provisions of the PRC Enterprise Income Tax Law (the Tax Law), its Implementing Regulations and the Ministry of Finance, State Administration of Taxation and Ministry of Science and Technology, Circular on Improving the Policy of Pre-tax Super-deduction of Research and Development Expenses (Cai Shui [2015] No.119) (the Circular), we hereby announce the following in respect of the issues relevant to implementation and improvement of the policy on the pre-tax super-deduction of research and development expenses (R&D Expenses):
根据《中华人民共和国企业所得税法》及其实施条例（以下简称税法）、《财政部 国家税务总局 科技部关于完善研究开发费用税前加计扣除政策的通知》（财税〔2015〕119号，以下简称《通知》）规定，现就落实完善研究开发费用（以下简称研发费用）税前加计扣除政策有关问题公告如下：
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