| Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on Issues concerning the Relevant Policies for Weighted Pre-tax Deduction of the Entrusted Overseas Research and Development Expenses of Enterprises | | 财政部、税务总局、科技部关于企业委托境外研究开发费用税前加计扣除有关政策问题的通知 |
| (No. 64 [2018] of the Ministry of Finance) | | （财税〔2018〕64号） |
| The public finance departments (bureaus) and the departments (commissions or bureaus) of science and technology of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the tax agencies of the State Administration of Taxation (“SAT”) in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau and the Science and Technology Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、科技厅（局），国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局、科技局： |
| For the purposes of urging enterprises to increase investment in research and development and strengthening the opening up and cooperation of innovation capacity, you are hereby notified of the following issues concerning the relevant policies for weighted pre-corporate income tax deduction of the research and development expenses incurred by the research and development activities entrusted by enterprises overseas (hereinafter referred to as “research and development expenses”): | | 为进一步激励企业加大研发投入，加强创新能力开放合作，现就企业委托境外进行研发活动发生的研究开发费用（以下简称研发费用）企业所得税前加计扣除有关政策问题通知如下： |
| I. Eighty percent (80%) of the expenses actually incurred by the entrusted overseas research and development activities shall be included in the entrusted overseas research and development expenses of the entrusting parties. The part of entrusted overseas research and development expenses not exceeding two-thirds of the eligible domestic research and development expenses may be subject to weighted pre-corporate income tax deduction as prescribed. | | 一、委托境外进行研发活动所发生的费用，按照费用实际发生额的80%计入委托方的委托境外研发费用。委托境外研发费用不超过境内符合条件的研发费用三分之二的部分，可以按规定在企业所得税前加计扣除。 |
| The actual amount of the aforesaid expenses shall be determined under the arm's length principle. Where there is affiliation relationship between the entrusting party and the trusted party, the trusted party shall provide the entrusting party with details of the expenses of the research and development project. | | 上述费用实际发生额应按照独立交易原则确定。委托方与受托方存在关联关系的，受托方应向委托方提供研发项目费用支出明细情况。 |
II. To entrust research and development activities overseas, an entrusting party shall enter into a technology development contract, and undergo the formalities of registration with the appropriate administrative department of science and technology. Relevant matters shall be implemented in accordance with the measures for the administration of registration recognized in the technical contract and the rules recognized in the technical contract
．．．．．． | | 二、委托境外进行研发活动应签订技术开发合同，并由委托方到科技行政主管部门进行登记。相关事项按技术合同认定登记管理办法及技术合同认定规则执行。
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