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为进一步鼓励企业加大研发投入,有效促进企业研发创新活动,进一步完善企业研发费用税前加计扣除政策,2015年11月2日,财政部、国家税务总局、科技部制定下发了《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”)。2015年12月29日,国家税务总局颁布了《关于企业研究开发费用税前加计扣除政策有关问题的公告》(国家税务总局公告2015年第97号,以下简称“97
In order to further encourage enterprises to increase R & D investment, effectively promote R & D and innovation activities and further improve R & D expenses deduction before tax, on November 2, 2015, the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology formulated and promulgated the ” Improve R & D Expenses Pre-tax Deduction Policy “(Cai Shui ﹝ 2015 ﹞ 119, hereinafter referred to as” No. 119 “). On December 29, 2015, the State Administration of Taxation promulgated the ”Notice on Relevant Issues Concerning the Tax Deductions of Enterprises’ R & D Expenses“ (Announcement No. 97 of 2015, hereinafter referred to as the ”97"