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根据《中华人民共和国企业所得税法》及其实施条例、《财政部税务总局科技部关于提高科技型中小企业研究开发费用税前加计扣除比例的通知》(财税[2017]34号,以下简称《通知》)和《科技部财政部国家税务总局关于印发〈科技型中小企业评价办法〉的通知》(国科发政[2017]115号,以下简称《评价办法》)的规定,现就提高科技型中小企业研究开发费用(以下简称“研发费用”)税
According to the “Enterprise Income Tax Law of the People’s Republic of China” and its implementing regulations, the “Notice of the Ministry of Finance and the Ministry of Science and Technology of the State Administration of Taxation on Increasing the Deduction Percentage of Research and Development Expenses for Scientific and Technological SMEs” (Cai Shui [2017] No. 34, hereinafter referred to as “ Notice ”) and the Notice of the State Administration of Taxation of the Ministry of Science and Technology on Printing and Distributing the Measures for the Evaluation of Small and Medium Sized Sci-tech Industries (Guo Ke Fa Zheng [2017] No. 115, hereinafter referred to as the“ Measures for Evaluation ”), SME research and development costs (hereinafter referred to as “research and development costs ”) tax