Circular on Improving the Policy of Pre-tax Super-deduction of Research and Development Expenses

关于完善研究开发费用税前加计扣除政策的通知

The Circular expands the scope of super-deduction of research and development expenses.

By Susan Mok

(Issued by the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on November 2 2015 and effective as of January 1 2016.)

(财政部、国家税务总局、科技部于二零一五年十一月二日发布，自二零一六年一月一日起执行。)

财税[2015]119号

Cai

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、科技厅（局），新疆生产建设兵团财务局、科技局：

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