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2015年11月初,财政部、国家税务总局联合印发《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),同时废止了《企业研究开发费用税前扣除管理办法(试行)》(国税发〔2008〕116号)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知》(财税〔2013〕70号)。2015年底,国家税务总局又发布了《关于企业研究开
In early November 2015, the Ministry of Finance and the State Administration of Taxation jointly issued the “Notice on Improving the Total Deductible Policy for Research and Development Expenses (Cai Shui [2015] No. 119) and abolished the Measures for the Administration of Pre-tax Deduction of Enterprise Research and Development Expenses (Trial Implementation) (Guoshuifa [2008] No. 116) and Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Policy Issues Concerning the Deduction of Taxes on Research and Development Expenses (Cai Shui [2013] No. 70). By the end of 2015, the State Administration of Taxation released ”Research on Enterprise Research."