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。)

 

国家税务总局公告2015年第97号

SAT Announcement [2015] No.97

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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