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On November 3,the Ministry of Finance,the State Administration of Taxation and the Ministry of Science and Technology jointly issued Notice on Improving Policy on R&D Costs Plus Pre-tax Deduction(Cai Shui[2015]No.119),which would be implemented since January 1,2016.This policy aimed at promoting the enterprises to reinforce research and development,which was also a powerful assistance to“public entrepreneurship and united innovation”.The scope for collection of R&D costs expanded
On November 3, the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology posted issued Notice on Improving Policy on R & D Costs Plus Pre-tax Deduction (Cai Shui [2015] No.119), which would be implemented since January 1,2016. This policy aimed at promoting the enterprises to reinforce research and development, which was also a powerful assistance to “public entrepreneurship and united innovation”. The scope for collection of R & D takes