财政部、国家税务总局、科技部联合发布《关于完善研究开发费用税前加计扣除政策的通知》（上）

财政部、国家税务总局、科技部联合发布《关于完善研究开发费用税前加计扣除政策的通知》（上）

2015年10月21日召开的国务院常务会议指出，完善研发费用加计扣除政策，是落实创新驱动发展战略，以定向结构性减税拉动有效投资、推动“双创”、促进产业升级的重要举措。会议确定完善研发费用加计扣除政策，推动企业加大研发力度。11月2日，财政部、国家税务总局、科技部联合发出《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”），放宽了研发加计扣除的范围，简化了核算管理要求，归并了资料报送程序。“通知”自2016年1月1日起执行，《企业研究开发费用税前扣除管理办法》（国税发〔2008〕116号）、《财政部、国家税务总局关于研究开发费用税前加计扣除有关政策问题的通知》（财税 ［2013］70号）同时废止。对照新旧规定，纳税人需积极关注以下四个方面的变化，用好用足政策：享受加计扣除政策的研发活动和费用范围放宽，核算管理简化，允许企业追溯享受优惠，实行备案管理。“通知”的主要内容如下：

根据《中华人民共和国企业所得税法》及其实施条例有关规定，为进一步贯彻落实《中共中央 国务院关于深化体制机制改革加快实施创新驱动发展战略的若干意见》精神，更好地鼓励企业开展研究开发活动（以下简称研发活动）和规范企业研究开发费用（以下简称研发费用）加计扣除优惠政策执行，现就企业研发费用税前加计扣除有关问题通知如下：

一、 研发活动及研发费用归集范围

本通知所称研发活动，是指企业为获得科学与技术新知识，创造性运用科学技术新知识，或实质性改进技术、产品（服务）、工艺而持续进行的具有明确目标的系统性活动。

（一）允许加计扣除的研发费用

企业开展研发活动中实际发生的研发费用，未形成无形资产计入当期损益的，在按规定据实扣除的基础上，按照本年度实际发生额的50%，从本年度应纳税所得额中扣除；形成无形资产的，按照无形资产成本的150%在税前摊销。研发费用的具体范围包括：

1．人员人工费用。

直接从事研发活动人员的工资薪金、基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费和住房公积金，以及外聘研发人员的劳务费用。

2．直接投入费用。

（1）研发活动直接消耗的材料、燃料和动力费用。

（2）用于中间试验和产品试制的模具、工艺装备开发及制造费，不构成固定资产的样品、样机及一般测试手段购置费，试制产品的检验费。

（3）用于研发活动的仪器、设备的运行维护、调整、检验、维修等费用，以及通过经营租赁方式租入的用于研发活动的仪器、设备租赁费。

3．折旧费用。

用于研发活动的仪器、设备的折旧费。

4．无形资产摊销。

用于研发活动的软件、专利权、非专利技术（包括许可证、专有技术、设计和计算方法等）的摊销费用。

5．新产品设计费、新工艺规程制定费、新药研制的临床试验费、勘探开发技术的现场试验费。

6．其他相关费用。

与研发活动直接相关的其他费用，如技术图书资料费、资料翻译费、专家咨询费、高新科技研发保险费，研发成果的检索、分析、评议、论证、鉴定、评审、评估、验收费用，知识产权的申请费、注册费、代理费，差旅费、会议费等。此项费用总额不得超过可加计扣除研发费用总额的10%。

7．财政部和国家税务总局规定的其他费用。

（二）下列活动不适用税前加计扣除政策

1．企业产品（服务）的常规性升级。

2．对某项科研成果的直接应用，如直接采用公开的新工艺、材料、装置、产品、服务或知识等。

3．企业在商品化后为顾客提供的技术支持活动。

4．对现存产品、服务、技术、材料或工艺流程进行的重复或简单改变。

5．市场调查研究、效率调查或管理研究。

6．作为工业（服务）流程环节或常规的质量控制、测试分析、维修维护。

7．社会科学、艺术或人文学方面的研究。

二、特别事项的处理

1．企业委托外部机构或个人进行研发活动所发生的费用，按照费用实际发生额的80%计入委托方研发费用并计算加计扣除，受托方不得再进行加计扣除。委托外部研究开发费用实际发生额应按照独立交易原则确定。

委托方与受托方存在关联关系的，受托方应向委托方提供研发项目费用支出明细情况。

企业委托境外机构或个人进行研发活动所发生的费用，不得加计扣除。

（未完待续）

翻译：张 瑛

审定：邓力平

The State Council executive meeting held on October 21st，2015 pointed out that improving the policy of pre-tax super-deduction of R&D expenses is a critical measure for implementing the strategy of accelerating development by innovation，attracting efficient investment by oriented structural tax deduction，impelling “Double Creations” and promoting industrial upgrading． The meeting has confirmed to improve the policy of pre-tax super-deduction of R&D expenses and push enterprises to intensify R&D． On November 2nd，2015，The Ministry of Finance，the State Administration of Taxation and the Ministry of Science and Technology jointly released a Circular on Improving the Policy of Pre-tax Super-deduction of R&D Expenses （Cai Shui ［2015］No．119，hereinafter referred to as ‘the Circular’），which broadens the application scope of pre-tax super-deduction policy of R&D expenses，simplifies the requirements for accounting management and combines the procedures of document submission． The Circular shall come into force since January 1st，2016，and simultaneously the Administrative Measures of the Pre-tax Deduction of Enterprise R&D Expenses Issued by the State Administration of Taxation （Guo Shui Fa ［2008］No． 116） and the Circular on Relevant Policy Issues concerning the Pre-tax Superdeduction of R&D Expenses Jointly Issued by the Ministry of Finance and the State Administration of Taxation （Cai Shui ［2013］No． 70） will cease to apply． By comparing the old and new policies，taxpayers shall beware of four important changes to fully enjoy all the tax preferences∶ broadening the application scope of pre-tax super-deduction policy of R&D activities and expenses，simplifying the accounting management，allowing enterprises to apply for the incentive retroactively and implementing record management． The main contents of the Circular are as follows∶

To further implement Several Opinions on Deepening the Mechanism and System Reform and Expedite Implementing the Development Strategy through Innovation by the Central Committee of the Communist Party of China and the State Council，to better encourage enterprises for research and development activities （hereinafter referred to as ‘R&D activities’） and to standardize the implementation of pre-tax super-deduction incentive policy for research and development expenses （hereinafter referred to as ‘R&D expenses’），now relevant issues concerning pre-tax super-deduction of R&D expenses by enterprises are circularized as follows in accordance with the Enterprise Income Tax Law of the People’s Republic of China and its Implementation Regulations∶

I．The Scope of R&D activities and expenses

R&D activities are defined as systematic，continual and motivated activities that enterprises undertake to obtain or creatively utilize new knowledge of science and technology，or substantially improve technologies，products （services） or techniques．

A. The qualifying R&D expenses for super-deduction

Actual R&D expenses incurred in R&D activities of an enterprise are allowed an additional deduction of 50% of such R&D expenses from the taxable income of the current tax year if such R&D activities have not been capitalized as intangibles and recorded in the current profits and losses． If R&D activities have resulted in intangible assets，the intangibles may be amortized on the basis of 150% of the costs incurred． The qualifying R&D expenses include∶

a．Personnel expenses．

Payments made to internal personnel directly involved in R&D activities，such as salaries，premiums of old-age pension，basic medical insurance payments，unemployment insurance premiums，work injury insurance premiums，maternity insurance premiums and housing fund，as well as service fees made to external R&D personnel．

b．Direct expenses on R&D activities．

（1） Expenses relating to depleting materials，fuel and power in R&D activities．

（2） Expenses relating to intermediate testing and trial production，process equipment development and manufacturing，evaluation of trial products，as well as purchase of sample products，sample machinery or testing tools which do not constitute fixed assets．

（3） Expenses relating to maintenance，adjustment，examination and repair of instruments and equipment used for R&D activities，as well as rental fees of the aforementioned instruments and equipment by operating lease．

c．Depreciation expenses．

Depreciation expenses of instruments and equipment used for R&D activities．

d．Amortization expenses of intangibles．

Amortization expense of intangible assets used for R&D activities，including software，patents，non-proprietary technologies （incl． licence，know-how，design，calculation method and etc．）．

e．Expenses on new product designing，new technique regulations，clinic trial for new medicine as well as field trial for exploration and development technology．

f．Other relevant expenses．

Other direct expenses on R&D activities，such as technical documentation fees，document translation fees，expert consultation fees，insurance premiums of high-tech R&D；expenses on results searching，analysis，appraisal，demonstration，identification，review，evaluation and acceptance；expenses on intellectual property application，registration and agency；travel expense，conference expense and etc． The amount of which，however，shall not exceed 10% of the total amount of the qualifying R&D expenses for super-deduction．

g．Other expenses stipulated by the Ministry of Finance and the State Administration of Taxation．

B． Non-qualifying activities for super-deduction

a．Regular updates of products （services） made on a routine basis．

b．Direct application of an achievement in scientific research，for example，adopting a publicly disclosed new technique，material，device，product，service or knowledge directly．

c．Technical support to customers after the commercialization．

d．Repeated or ordinary changes made to existing products，services，techniques，materials or processes．

e．Marketing research，efficiency reviews or management research．

f．Quality control，test analysis and maintenance as a stage in an industry （service） process or on a regular basis．

g．Research on social science，art or humanities．

II. Treatment of special items

a．If the commissioned R&D activities are conducted by external institutions or individuals，the commissioning enterprise is allowed to deduct 80% of the actual amount of R&D expenses，which also forms the base of super-deduction；the commissioned party，however，is not allowed to apply super-deduction policy． The actual amount of the commissioned R&D expenses shall be determined in accordance with the arm’s length principle．

If the commissioning and commissioned parties are related parties，the latter shall provide the former with an expenditure statement of R&D activities．

If the commissioned R&D activities are conducted by foreign institutions or individuals，the R&D expenses are not allowed to apply super-deduction incentive．

（To be continued）

Translator ∶ Ying Zhang

Proofreader ∶ Liping Deng

The Ministry of Finance，the State Administration of Taxation and the Ministry of Science and Technology Jointly Released a Circular on Improving the Policy of Pre-tax Super-deduction of R&D Expenses（Part I）

责任编辑：惠 知