| Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on Improving the Policies for the Weighted Pre-tax Deduction of Research and Development Expenses | | 财政部、国家税务总局、科技部关于完善研究开发费用税前加计扣除政策的通知 |
| (No. 119 [2015] of the Ministry of Finance) | | （财税[2015]119号） |
| The public finance departments (bureaus), state taxation bureaus, local taxation bureaus anddepartments (bureaus) of science and technology of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Public Finance Bureau and the Bureau of Science and Technology of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局、科技厅（局），新疆生产建设兵团财务局、科技局： |
| In accordance with the relevant provisions of the Enterprise Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof,in order to further implement the spirit of the Several Opinions of the CPC Central Committee and the State Council on Deepening the Reform of Systems and Mechanisms to Accelerate the Implementation of Innovation-driven Development Strategy, better encourage enterprises to conduct research and development activities (hereinafter referred to as “R&D activities”) and regulatethe implementation of the preferential policies for the pre-tax deduction of enterprises' R&D expenses, you are hereby notified of the relevant issues concerning the weighted pre-tax deduction of R&D expenses of enterprises as follows: | | 根据《中华人民共和国企业所得税法》及其实施条例有关规定，为进一步贯彻落实《中共中央 国务院关于深化体制机制改革加快实施创新驱动发展战略的若干意见》精神，更好地鼓励企业开展研究开发活动（以下简称研发活动）和规范企业研究开发费用（以下简称研发费用）加计扣除优惠政策执行，现就企业研发费用税前加计扣除有关问题通知如下： |
| I. Classification scope of R&D activities and R&D expenses | | 一、研发活动及研发费用归集范围。 |
| For the purpose of this Notice, “R&D activities” means the on-going systematic activities with definite objectives conducted by enterprises for the purpose of acquiring new knowledge on science and technology, creatively applying new scientific and technological knowledge, or materially improving technologies, products (services) and techniques. | | 本通知所称研发活动，是指企业为获得科学与技术新知识，创造性运用科学技术新知识，或实质性改进技术、产品（服务）、工艺而持续进行的具有明确目标的系统性活动。 |
| 1. R&D expenses allowed to be deducted on a weighted basis | | （一）允许加计扣除的研发费用。 |
| Where the R&D expenses actually incurred by an enterprise when it conducts any R&D activity have not been included in the current loss and profit as intangible assets, another 50% of the amount of R&D expenses actually incurred in this year shall be deducted from the amount of taxable income in this year in addition to the deduction as prescribed to the extent of the amount actually incurred. Where any intangible assets are formed, 150% of the costs of the intangible assets shall be amortized before tax payment. The specific scope of R&D expenses shall include: | | 企业开展研发活动中实际发生的研发费用，未形成无形资产计入当期损益的，在按规定据实扣除的基础上，按照本年度实际发生额的50%，从本年度应纳税所得额中扣除；形成无形资产的，按照无形资产成本的150%在税前摊销。研发费用的具体范围包括： |
| (1) Personnel labor charges | | 1.人员人工费用。 |
| The salaries and wages, basic pension insurance premiums, basic medical care insurance premiums, unemployment insurance expenses, industrial injury insurance premiums, maternity insurance premiums, housing provident funds, and labor costs of externally employed R&D personnel. | | 直接从事研发活动人员的工资薪金、基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费和住房公积金，以及外聘研发人员的劳务费用。 |
| (2) Directly invested expenses | | 2.直接投入费用。 |
| (a) The material, fuel and power expenses directly consumed in R&D activities. | | （1）研发活动直接消耗的材料、燃料和动力费用。 |
| (b) The expenses for the development and production of moulds and technical equipment used for intermediate experiments and trial production of products, and the expenses incurred from the purchase of samples, prototype machines and general testing means that do not constitute fixed assets, and the inspection fees of products produced on a trial basis. | | （2）用于中间试验和产品试制的模具、工艺装备开发及制造费，不构成固定资产的样品、样机及一般测试手段购置费，试制产品的检验费。 |
| (c)The expenses used for the maintenance, adjustment, inspection, and repair, etc., of instruments and equipment for R&D activities, and instrument and equipment rental expenses for R&D activities leased by means of operational lease. | | （3）用于研发活动的仪器、设备的运行维护、调整、检验、维修等费用，以及通过经营租赁方式租入的用于研发活动的仪器、设备租赁费。 |
| (3) Depreciation expenses. | | 3.折旧费用。 |
| Depreciation costs of instruments and equipment for R&D activities. | | 用于研发活动的仪器、设备的折旧费。 |
| (4) Amortization of intangible assets | | 4.无形资产摊销。 |
| The amortized expenses of the software, patent rights and non-patented technologies (including licenses, proprietary technologies, designs and calculation methods, etc.) for R&D activities. | | 用于研发活动的软件、专利权、非专利技术（包括许可证、专有技术、设计和计算方法等）的摊销费用。 |
| (5) Expenses for designs of new products, expenses for developing new technical procedures, clinical trial expenses for the research and manufacture of new drugs, and expenses for on-the-spot experiments for exploration and development technologies. | | 5.新产品设计费、新工艺规程制定费、新药研制的临床试验费、勘探开发技术的现场试验费。 |
| (6) Other relevant expenses. | | 6.其他相关费用。 |
Other expenses directly related to R&D activities, such as expenses for purchasing technical books and materials, expenses for translating materials; expenses for expert consultation and high-tech R&D insurance premiums; expenses for the retrieval, analysis, appraisal, demonstration, identification, review, evaluation and acceptance inspection of R&D achievements; intellectual property application fees, registration fees and agency fees; and travel expenses and conference expenses, among others. The total amount of such expenses shall not exceed 10% of the total amount of the R&D expenses that can be deducted on a weighted basis.
．．．．．． | | 与研发活动直接相关的其他费用，如技术图书资料费、资料翻译费、专家咨询费、高新科技研发保险费，研发成果的检索、分析、评议、论证、鉴定、评审、评估、验收费用，知识产权的申请费、注册费、代理费，差旅费、会议费等。此项费用总额不得超过可加计扣除研发费用总额的10%。
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