Announcement on Issues Relevant to the Policy of the Pre-tax Super-deduction of the Research and Development Expenses of Enterprises

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

SAT does not allow pre-tax super-deduction of foreign commissioned R&D expenses.

By Susan Mok

(Issued by the State Administration of Taxation on December 29 2015.)

(国家税务总局于二零一五年十二月二十九日发布。)

国家税务总局公告2015年第97号

SAT Announcement [2015] No.97

根据《中华人民共和国企业所得税法》及其实施条例（以下简称税法）、《财政部国家税务总局科技部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《通知》）规定，现就落实完善研究开发费用（以下简称研发费用）税前加计扣除政策有关问题公告如下：

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