Circular on Issues Related to the Policy on the Pre-tax Additional Deduction of Expenses for Overseas Research and Development Commissioned by Enterprises
Circular on Issues Related to the Policy on the Pre-tax Additional Deduction of Expenses for Overseas Research and Development Commissioned by Enterprises
Circular on Issues Related to the Policy on the Pre-tax Additional Deduction of Expenses for Overseas Research and Development Commissioned by Enterprises
Cai Shui [2018] No.64
June 25, 2018
Departments (bureaus) of finance and departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately listed in the State plan, local tax service offices of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately listed in the State plan, and the Bureau of Finance and the Bureau of Science and Technology of Xinjiang Production and Construction Corps,
To further motivate enterprises to increase their input in research and development, strengthen openness and cooperation with respect to innovation capacity, relevant policies for the pre-tax additional deduction, for enterprise income tax purposes, of expenses for research and development (hereinafter referred to as the "R&D expenses") incurred for research and development activities commissioned by enterprises to overseas parties, are hereby notified as below.
I.
......
Cai Shui [2018] No.64
June 25, 2018
Departments (bureaus) of finance and departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately listed in the State plan, local tax service offices of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately listed in the State plan, and the Bureau of Finance and the Bureau of Science and Technology of Xinjiang Production and Construction Corps,
To further motivate enterprises to increase their input in research and development, strengthen openness and cooperation with respect to innovation capacity, relevant policies for the pre-tax additional deduction, for enterprise income tax purposes, of expenses for research and development (hereinafter referred to as the "R&D expenses") incurred for research and development activities commissioned by enterprises to overseas parties, are hereby notified as below.
I.
......