大陸國務院：完善政策 推動企業加大研發力度
Date: 2015-10-22
News Type:
大陸國務院總理李克強10月21日主持召開國務院常務會議，確定完善研發費用加計扣除政策，推動企業加大研發力度。
會議確定，從2016年1月1日起，一是放寬享受加計扣除政策的研發活動和費用範圍。除規定不宜適用加計扣除的活動和行業外，企業發生的研發支出均可享受加計扣除優惠。在原有基礎上，外聘研發人員勞務費、試製產品檢驗費、專家諮詢費及合作或委託研發發生的費用等可按規定納入加計扣除。二是允許企業追溯過去3年應扣未扣的研發費用予以加計扣除。三是簡化審核，對加計扣除實行事後備案管理。對可加計扣除的研發費用實行歸併核算。(新聞來源：中國證券網)
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