日前，国家税务总局下发了《关于转制科研机构享受所得税优惠政策问题的补充通知》，对科研机构非整体转制如何享受所得税优惠政策问题进行了明确。《补充通知》明确，科研机构联合其他企业组建有限责任公司或股份有限公司，科研机构在转制企业中的股权比例达到５０％的，可按 Recently, the State Administration of Taxation issued a Supplementary Circular on Issues Relating to the Preferential Treatment of Income Taxes for Research Institutions Transforming, and made clear the issue of how to enjoy preferential income tax policies for non-integral scientific research institutions. “Supplementary Notice” made it clear that a joint research institutes and other enterprises to form a limited liability company or joint-stock limited company, research institutes in the restructuring of enterprises in the proportion of equity reached 50%, according to