Announcement on Issues Relevant to the Scopes of Pre-tax Super-deduction of Research and Development Expenses
关于研发费用税前加计扣除归集范围有关问题的公告
The scope of R&D tax super-deductibles clarified.
(Issued by the State Administration of Taxation on November 8 2017.)
(国家税务总局於二零一七年十一月八日公布。)
SAT Announcement [2017] No.40
国家税务总局公告 [2017] 第40号
With a view to further duly carrying out the work associated with thorough implementation of the favorable tax policy of pre-tax super-deduction of research and development expenses and duly resolving the issues that have existed in the course of implementing the policy, we, pursuant to documents such as 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) and the State Administration of Taxation, Announcement on Issues Relevant to the Policy of the Pre-tax Super-deduction of the Research and Development Expenses of Enterprises (Announcement No.97 of 2015 of the State Administration of Taxation), hereby announce to you issues relevant to the scope of the pre-tax super-deduction of research and development expenses as follows:
为进一步做好研发费用税前加计扣除优惠政策的贯彻落实工作，切实解决政策落实过程中存在的问题，根据《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）及《国家税务总局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》（国家税务总局公告2015年第97号）等文件的规定，现就研发费用税前加计扣除归集范围有关问题公告如下：
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