为便于大家更好地开展2016年度企业所得税汇算清缴工作,笔者对过去一年出台的、重要的企业所得税政策进行了梳理、总结,供大家参考。一、研发费用加计扣除政策2015年度,《财政部国家税务总局科学技术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 In order to facilitate everyone to carry out 2016 annual corporate income tax final payment work, the author introduced the past year, the important corporate income tax policies were reviewed and summarized for your reference. I. Deductible Policy for R & D Expenditure In 2015, the Ministry of Science and Technology of the State Administration of Taxation of the Ministry of Finance, in respect of perfecting the pre-tax deduction policy on research and development expenses (Cai Shui [2015] No. 119, hereinafter referred to as “No. 119 Document ”) And" State Administration of Taxation on corporate R & D expenses deducted before tax policy there