(Issued by the Ministry of Finance and the State Administration of Taxation on September 29 2013 and effective as of January 1 2013.)
（财政部、国家税务总局于二零一三年九月二十九日发布，自二零一三年一月一日起施行。）
财税 [2013] 70号
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局：
Circular on Policy Issues Relevant to the Pre-tax Super-deduction of Research and Development Expenses
关于研究开发费用税前加计扣除有关政策问题的通知
The Circular clarifies the types of corporate research and development expenses that fall within the scope of pre-tax super-deduction.
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