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2017年第40号2017年11月8日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
2017 No. 40 November 8, 2017 In order to further implement the pre-tax deduction preferential tax policy for R & D and effectively solve the existing problems in the implementation of the policy, in accordance with the requirements of the Ministry of Finance and the State Administration of Taxation on improving (Cai Shui [2015] No. 119) and the Notice of the State Administration of Taxation on Issues Concerning the Provisions on the Deductions of Enterprises’ R & D Expenses Before Tax (State Administration of Taxation Announcement 97 of 2015 No.) and other documents, is now R & D costs before tax