财政部网站9月30日发布了《关于研究开发费用税前加计扣除有关政策问题的通知》,通知规定,企业从事研发活动发生的下列费用支出,可纳入税前加计扣除的研究开发费用范围:(一)企业依照国务院有关主管部门或者省级人民政府规定的范围和标准为在职直接从事研发活动人员缴纳的基本养老保险费、基本医疗保 The website of the Ministry of Finance promulgated the Circular on Issues Concerning the Presumption of Tax Deduction before Taxes on Research and Development Expenses on September 30, which stipulates that the following expenditures incurred by enterprises engaged in research and development activities may be included in research and development expenses Scope: (1) According to the scope and standards stipulated by the relevant department in charge of the State Council or the provincial people’s government, enterprises shall pay the basic old-age insurance premiums paid by the officers directly engaged in R & D on the job, the basic medical insurance