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《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“119号文”)和《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》(国家税务总局公告第97号,以下简称“97号公告”),对研发费用加计扣除作出详细规定。与原来被废止的《国家税务总局关于印发〈企业研究开发费用税前扣除管理办法(试行)〉的通知》(国税发〔2008〕116号,以下简称“116号文”)和《财政部国家税务总局关于研究开发费用税前加计扣除有关政策问题的通
Ministry of Finance, State Administration of Taxation Ministry of Science and Technology on Improving R & D Expenses Pre-tax Deduction Policy Notice (Cai Shui [2015] No. 119, hereinafter referred to as “No. 119”) and “State Administration of Taxation on Enterprise R & D Expenses Tax Deduction Policy (Announcement No.97 of the State Administration of Taxation, hereinafter referred to as ”Notice No. 97") stipulates the deduction of R & D expenses. And the Notice of State Administration of Taxation on Printing and Distributing the Measures for the Administration of Tax Deduction before Taxes on Enterprise R & D (for Trial Implementation) (Guo Shui Fa [2008] No. 116, hereinafter referred to as Circular 116) Ministry of State Administration of Taxation on Research and Development Expenses Deductible Expected Policy Issues