財(cái)政部、國家稅務(wù)總局、科技部聯(lián)合發(fā)布《關(guān)于完善研究開發(fā)費(fèi)用稅前加計(jì)扣除政策的通知》（上）

2015年10月21日召開的國務(wù)院常務(wù)會議指出，完善研發(fā)費(fèi)用加計(jì)扣除政策，是落實(shí)創(chuàng)新驅(qū)動(dòng)發(fā)展戰(zhàn)略，以定向結(jié)構(gòu)性減稅拉動(dòng)有效投資、推動(dòng)“雙創(chuàng)”、促進(jìn)產(chǎn)業(yè)升級的重要舉措。會議確定完善研發(fā)費(fèi)用加計(jì)扣除政策，推動(dòng)企業(yè)加大研發(fā)力度。11月2日，財(cái)政部、國家稅務(wù)總局、科技部聯(lián)合發(fā)出《關(guān)于完善研究開發(fā)費(fèi)用稅前加計(jì)扣除政策的通知》（財(cái)稅 ［2015］119號，以下簡稱“通知”），放寬了研發(fā)加計(jì)扣除的范圍，簡化了核算管理要求，歸并了資料報(bào)送程序?！巴ㄖ弊?016年1月1日起執(zhí)行，《企業(yè)研究開發(fā)費(fèi)用稅前扣除管理辦法》（國稅發(fā)〔2008〕116號）、《財(cái)政部、國家稅務(wù)總局關(guān)于研究開發(fā)費(fèi)用稅前加計(jì)扣除有關(guān)政策問題的通知》（財(cái)稅 ［2013］70號）同時(shí)廢止。對照新舊規(guī)定，納稅人需積極關(guān)注以下四個(gè)方面的變化，用好用足政策：享受加計(jì)扣除政策的研發(fā)活動(dòng)和費(fèi)用范圍放寬，核算管理簡化，允許企業(yè)追溯享受優(yōu)惠，實(shí)行備案管理?！巴ㄖ钡闹饕獌?nèi)容如下：

根據(jù)《中華人民共和國企業(yè)所得稅法》及其實(shí)施條例有關(guān)規(guī)定，為進(jìn)一步貫徹落實(shí)《中共中央 國務(wù)院關(guān)于深化體制機(jī)制改革加快實(shí)施創(chuàng)新驅(qū)動(dòng)發(fā)展戰(zhàn)略的若干意見》精神，更好地鼓勵(lì)企業(yè)開展研究開發(fā)活動(dòng)（以下簡稱研發(fā)活動(dòng)）和規(guī)范企業(yè)研究開發(fā)費(fèi)用（以下簡稱研發(fā)費(fèi)用）加計(jì)扣除優(yōu)惠政策執(zhí)行，現(xiàn)就企業(yè)研發(fā)費(fèi)用稅前加計(jì)扣除有關(guān)問題通知如下：

一、 研發(fā)活動(dòng)及研發(fā)費(fèi)用歸集范圍

本通知所稱研發(fā)活動(dòng)，是指企業(yè)為獲得科學(xué)與技術(shù)新知識，創(chuàng)造性運(yùn)用科學(xué)技術(shù)新知識，或?qū)嵸|(zhì)性改進(jìn)技術(shù)、產(chǎn)品（服務(wù)）、工藝而持續(xù)進(jìn)行的具有明確目標(biāo)的系統(tǒng)性活動(dòng)。

（一）允許加計(jì)扣除的研發(fā)費(fèi)用

企業(yè)開展研發(fā)活動(dòng)中實(shí)際發(fā)生的研發(fā)費(fèi)用，未形成無形資產(chǎn)計(jì)入當(dāng)期損益的，在按規(guī)定據(jù)實(shí)扣除的基礎(chǔ)上，按照本年度實(shí)際發(fā)生額的50%，從本年度應(yīng)納稅所得額中扣除；形成無形資產(chǎn)的，按照無形資產(chǎn)成本的150%在稅前攤銷。研發(fā)費(fèi)用的具體范圍包括：

1．人員人工費(fèi)用。

直接從事研發(fā)活動(dòng)人員的工資薪金、基本養(yǎng)老保險(xiǎn)費(fèi)、基本醫(yī)療保險(xiǎn)費(fèi)、失業(yè)保險(xiǎn)費(fèi)、工傷保險(xiǎn)費(fèi)、生育保險(xiǎn)費(fèi)和住房公積金，以及外聘研發(fā)人員的勞務(wù)費(fèi)用。

2．直接投入費(fèi)用。

（1）研發(fā)活動(dòng)直接消耗的材料、燃料和動(dòng)力費(fèi)用。

（2）用于中間試驗(yàn)和產(chǎn)品試制的模具、工藝裝備開發(fā)及制造費(fèi)，不構(gòu)成固定資產(chǎn)的樣品、樣機(jī)及一般測試手段購置費(fèi)，試制產(chǎn)品的檢驗(yàn)費(fèi)。

（3）用于研發(fā)活動(dòng)的儀器、設(shè)備的運(yùn)行維護(hù)、調(diào)整、檢驗(yàn)、維修等費(fèi)用，以及通過經(jīng)營租賃方式租入的用于研發(fā)活動(dòng)的儀器、設(shè)備租賃費(fèi)。

3．折舊費(fèi)用。

用于研發(fā)活動(dòng)的儀器、設(shè)備的折舊費(fèi)。

4．無形資產(chǎn)攤銷。

用于研發(fā)活動(dòng)的軟件、專利權(quán)、非專利技術(shù)（包括許可證、專有技術(shù)、設(shè)計(jì)和計(jì)算方法等）的攤銷費(fèi)用。

5．新產(chǎn)品設(shè)計(jì)費(fèi)、新工藝規(guī)程制定費(fèi)、新藥研制的臨床試驗(yàn)費(fèi)、勘探開發(fā)技術(shù)的現(xiàn)場試驗(yàn)費(fèi)。

6．其他相關(guān)費(fèi)用。

與研發(fā)活動(dòng)直接相關(guān)的其他費(fèi)用，如技術(shù)圖書資料費(fèi)、資料翻譯費(fèi)、專家咨詢費(fèi)、高新科技研發(fā)保險(xiǎn)費(fèi)，研發(fā)成果的檢索、分析、評議、論證、鑒定、評審、評估、驗(yàn)收費(fèi)用，知識產(chǎn)權(quán)的申請費(fèi)、注冊費(fèi)、代理費(fèi)，差旅費(fèi)、會議費(fèi)等。此項(xiàng)費(fèi)用總額不得超過可加計(jì)扣除研發(fā)費(fèi)用總額的10%。

7．財(cái)政部和國家稅務(wù)總局規(guī)定的其他費(fèi)用。

（二）下列活動(dòng)不適用稅前加計(jì)扣除政策

1．企業(yè)產(chǎn)品（服務(wù)）的常規(guī)性升級。

2．對某項(xiàng)科研成果的直接應(yīng)用，如直接采用公開的新工藝、材料、裝置、產(chǎn)品、服務(wù)或知識等。

3．企業(yè)在商品化后為顧客提供的技術(shù)支持活動(dòng)。

4．對現(xiàn)存產(chǎn)品、服務(wù)、技術(shù)、材料或工藝流程進(jìn)行的重復(fù)或簡單改變。

5．市場調(diào)查研究、效率調(diào)查或管理研究。

6．作為工業(yè)（服務(wù)）流程環(huán)節(jié)或常規(guī)的質(zhì)量控制、測試分析、維修維護(hù)。

7．社會科學(xué)、藝術(shù)或人文學(xué)方面的研究。

二、特別事項(xiàng)的處理

1．企業(yè)委托外部機(jī)構(gòu)或個(gè)人進(jìn)行研發(fā)活動(dòng)所發(fā)生的費(fèi)用，按照費(fèi)用實(shí)際發(fā)生額的80%計(jì)入委托方研發(fā)費(fèi)用并計(jì)算加計(jì)扣除，受托方不得再進(jìn)行加計(jì)扣除。委托外部研究開發(fā)費(fèi)用實(shí)際發(fā)生額應(yīng)按照獨(dú)立交易原則確定。

委托方與受托方存在關(guān)聯(lián)關(guān)系的，受托方應(yīng)向委托方提供研發(fā)項(xiàng)目費(fèi)用支出明細(xì)情況。

企業(yè)委托境外機(jī)構(gòu)或個(gè)人進(jìn)行研發(fā)活動(dòng)所發(fā)生的費(fèi)用，不得加計(jì)扣除。

（未完待續(xù)）

翻譯：張 瑛

審定：鄧力平

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）

責(zé)任編輯：惠 知