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Notice of the State Administration of Taxation on Issues concerning Increasing the Proportion of the Weighted Pre-tax Deduction of Research and Development Expenses of Small and Medium-sized Scientific and Technological Enterprises
[Expired]
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国家税务总局关于提高科技型中小企业研究开发费用税前加计扣除比例有关问题的公告
[失效]
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| Notice of the State Administration of Taxation on Issues concerning Increasing the Proportion of the Weighted Pre-tax Deduction of Research and Development Expenses of Small and Medium-sized Scientific and Technological Enterprises | | 国家税务总局关于提高科技型中小企业研究开发费用税前加计扣除比例有关问题的公告 |
| (No. 18 [2017] of the State Administration of Taxation) | | （国家税务总局公告2017年第18号） |
In accordance with the Enterprise Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, the Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Science and Technology on Increasing the Proportion of the Weighted Pre-tax Deduction of Research and Development Expenses of Small and Medium-sized Scientific and Technological Enterprises (No. 34 [2017], MOF, hereinafter referred to as the “Notice”), and the Notice of the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation on Issuing the Measures for the Evaluation of Small and Medium-sized Scientific and Technological Enterprises (No. 115 [2017], MOST, hereinafter referred to as the “Evaluation Measures”), the issues concerning increasing the proportion of weighted pre-tax deduction of research and development expenses (hereinafter referred to as “R&D expenses”) of small and medium-sized scientific and technological enterprises are hereby announced as follows:
．．．．．． | | 根据《中华人民共和国企业所得税法》及其实施条例、《财政部 税务总局 科技部关于提高科技型中小企业研究开发费用税前加计扣除比例的通知》（财税〔2017〕34号，以下简称《通知》）和《科技部 财政部 国家税务总局关于印发〈科技型中小企业评价办法〉的通知》（国科发政〔2017〕115号，以下简称《评价办法》）的规定，现就提高科技型中小企业研究开发费用（以下简称“研发费用”）税前加计扣除比例有关问题公告如下：
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