Measures for the Administration of the Pre-tax Deduction of the Research and Development Expenses of Enterprises (Trial Implementation)
企业研究开发费用税前扣除管理办法 （试行）
The Measures define research and development activities and specify the super-deduction of the expenses incurred therefrom.
(Issued by the State Administration of Taxation on December 10 2008 and effective as of January 1 2008.)
(国家税务总局于二零零八年十二月十日发布，从二零零八年一月一日起执行。)
Guo Shui Fa [2008] No.116
国税发 〔2008〕 116号
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