財政部、國家稅務總局、科技部聯合發布《關于完善研究開發費用稅前加計扣除政策的通知》（上）

財政部、國家稅務總局、科技部聯合發布《關于完善研究開發費用稅前加計扣除政策的通知》（上）

2015年10月21日召開的國務院常務會議指出，完善研發費用加計扣除政策，是落實創新驅動發展戰略，以定向結構性減稅拉動有效投資、推動“雙創”、促進產業升級的重要舉措。會議確定完善研發費用加計扣除政策，推動企業加大研發力度。11月2日，財政部、國家稅務總局、科技部聯合發出《關于完善研究開發費用稅前加計扣除政策的通知》（財稅 ［2015］119號，以下簡稱“通知”），放寬了研發加計扣除的范圍，簡化了核算管理要求，歸并了資料報送程序?！巴ㄖ弊?016年1月1日起執行，《企業研究開發費用稅前扣除管理辦法》（國稅發〔2008〕116號）、《財政部、國家稅務總局關于研究開發費用稅前加計扣除有關政策問題的通知》（財稅 ［2013］70號）同時廢止。對照新舊規定，納稅人需積極關注以下四個方面的變化，用好用足政策：享受加計扣除政策的研發活動和費用范圍放寬，核算管理簡化，允許企業追溯享受優惠，實行備案管理?！巴ㄖ钡闹饕獌热萑缦拢?/p>

根據《中華人民共和國企業所得稅法》及其實施條例有關規定，為進一步貫徹落實《中共中央 國務院關于深化體制機制改革加快實施創新驅動發展戰略的若干意見》精神，更好地鼓勵企業開展研究開發活動（以下簡稱研發活動）和規范企業研究開發費用（以下簡稱研發費用）加計扣除優惠政策執行，現就企業研發費用稅前加計扣除有關問題通知如下：

一、 研發活動及研發費用歸集范圍

本通知所稱研發活動，是指企業為獲得科學與技術新知識，創造性運用科學技術新知識，或實質性改進技術、產品（服務）、工藝而持續進行的具有明確目標的系統性活動。

（一）允許加計扣除的研發費用

企業開展研發活動中實際發生的研發費用，未形成無形資產計入當期損益的，在按規定據實扣除的基礎上，按照本年度實際發生額的50%，從本年度應納稅所得額中扣除；形成無形資產的，按照無形資產成本的150%在稅前攤銷。研發費用的具體范圍包括：

1．人員人工費用。

直接從事研發活動人員的工資薪金、基本養老保險費、基本醫療保險費、失業保險費、工傷保險費、生育保險費和住房公積金，以及外聘研發人員的勞務費用。

2．直接投入費用。

（1）研發活動直接消耗的材料、燃料和動力費用。

（2）用于中間試驗和產品試制的模具、工藝裝備開發及制造費，不構成固定資產的樣品、樣機及一般測試手段購置費，試制產品的檢驗費。

（3）用于研發活動的儀器、設備的運行維護、調整、檢驗、維修等費用，以及通過經營租賃方式租入的用于研發活動的儀器、設備租賃費。

3．折舊費用。

用于研發活動的儀器、設備的折舊費。

4．無形資產攤銷。

用于研發活動的軟件、專利權、非專利技術（包括許可證、專有技術、設計和計算方法等）的攤銷費用。

5．新產品設計費、新工藝規程制定費、新藥研制的臨床試驗費、勘探開發技術的現場試驗費。

6．其他相關費用。

與研發活動直接相關的其他費用，如技術圖書資料費、資料翻譯費、專家咨詢費、高新科技研發保險費，研發成果的檢索、分析、評議、論證、鑒定、評審、評估、驗收費用，知識產權的申請費、注冊費、代理費，差旅費、會議費等。此項費用總額不得超過可加計扣除研發費用總額的10%。

7．財政部和國家稅務總局規定的其他費用。

（二）下列活動不適用稅前加計扣除政策

1．企業產品（服務）的常規性升級。

2．對某項科研成果的直接應用，如直接采用公開的新工藝、材料、裝置、產品、服務或知識等。

3．企業在商品化后為顧客提供的技術支持活動。

4．對現存產品、服務、技術、材料或工藝流程進行的重復或簡單改變。

5．市場調查研究、效率調查或管理研究。

6．作為工業（服務）流程環節或常規的質量控制、測試分析、維修維護。

7．社會科學、藝術或人文學方面的研究。

二、特別事項的處理

1．企業委托外部機構或個人進行研發活動所發生的費用，按照費用實際發生額的80%計入委托方研發費用并計算加計扣除，受托方不得再進行加計扣除。委托外部研究開發費用實際發生額應按照獨立交易原則確定。

委托方與受托方存在關聯關系的，受托方應向委托方提供研發項目費用支出明細情況。

企業委托境外機構或個人進行研發活動所發生的費用，不得加計扣除。

（未完待續）

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）

責任編輯：惠 知