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.
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(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
Article 1: These Measures have been formulated
第一条 为鼓励企业开展研究开发活动，规范企业研究开发费用的税前扣除及有关税收优惠政策的执行，根据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则和《国务院关于印发实施〈国家中长期科学和技术发展规划纲要（2006-2020）〉若干配套政策的通知》（国发[2006]6号）的有关规定，制定本办法。