财税〔2018〕64号
各省、自治区、直辖市、计划单列市财政厅(局)、科技厅(局),国家税务总局各省、自治区、直辖市、计划单列市税务局,新疆生产建设兵团财政局、科技局:
为进一步激励企业加大研发投入,加强创新能力开放合作,现就企业委托境外进行研发活动发生的研究开发费用(以下简称研发费用)企业所得税前加计扣除有关政策问题通知如下:
一、委托境外进行研发活动所发生的费用,按照费用实际发生额的80%计入委托方的委托境外研发费用。委托境外研发费用不超过境内符合条件的研发费用三分之二的部分,可以按规定在企业所得税前加计扣除。
上述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。
二、委托境外进行研发活动应签订技术开发合同,并由委托方到科技行政主管部门进行登记。相关事项按技术合同认定登记管理办法及技术合同认定规则执行。
三、企业应在年度申报享受优惠时,按照《国家税务总局关于发布修订后的〈企业所得税优惠政策事项办理办法〉的公告》(国家税务总局公告2018年第23号)的规定办理有关手续,并留存备查以下资料:
(一)企业委托研发项目计划书和企业有权部门立项的决议文件;
(二)委托研究开发专门机构或项目组的编制情况和研发人员名单;
(三)经科技行政主管部门登记的委托境外研发合同;
(四)“研发支出”辅助账及汇总表;
(五)委托境外研发银行支付凭证和受托方开具的收款凭据;
(六)当年委托研发项目的进展情况等资料。
企业如果已取得地市级(含)以上科技行政主管部门出具的鉴定意见,应作为资料留存备查。
四、企业对委托境外研发费用以及留存备查资料的真实性、合法性承担法律责任。
五、委托境外研发费用加计扣除其他政策口径和管理要求按照《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)、《财政部 税务总局 科技部关于提高科技型中小企业研究开发费用税前加计扣除比例的通知》(财税〔2017〕34号)、《国家税务总局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》(国家税务总局公告2015年第97号)等文件规定执行。
六、本通知所称委托境外进行研发活动不包括委托境外个人进行的研发活动。
七、本通知自2018年1月1日起执行。财税〔2015〕119号文件第二条中“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”的规定同时废止。
财政部 税务总局 科技部
2018年6月25日
-
-185- www.honglmh.com/shpt/article/287.html www.honglmh.com/shpt/article/286.html www.honglmh.com/shpt/article/285.html www.honglmh.com/shpt/article/284.html www.honglmh.com/shpt/article/283.html www.honglmh.com/shpt/article/282.html www.honglmh.com/shpt/article/281.html www.honglmh.com/shpt/article_2/ www.honglmh.com/shpt/article_3/ www.honglmh.com/shpt/article_4/ www.honglmh.com/shpt/article_5/ www.honglmh.com/shpt/article_11/ www.honglmh.com/shpt/article/280.html www.honglmh.com/shpt/article/279.html www.honglmh.com/shpt/article/278.html www.honglmh.com/shpt/article/277.html www.honglmh.com/shpt/article/276.html www.honglmh.com/shpt/article/275.html www.honglmh.com/shpt/article/274.html www.honglmh.com/shpt/article/272.html www.honglmh.com/shpt/article/271.html www.honglmh.com/shpt/article/270.html www.honglmh.com/shpt/article/269.html www.honglmh.com/shpt/article/268.html www.honglmh.com/shpt/article/266.html www.honglmh.com/shpt/article/267.html www.honglmh.com/shpt/article/265.html www.honglmh.com/shpt/article/264.html www.honglmh.com/shpt/article/263.html www.honglmh.com/shpt/article/262.html www.honglmh.com/shpt/article/261.html www.honglmh.com/shpt/article/260.html www.honglmh.com/shpt/article/259.html www.honglmh.com/shpt/article/258.html www.honglmh.com/shpt/article/257.html www.honglmh.com/shpt/article/256.html www.honglmh.com/shpt/article/255.html www.honglmh.com/shpt/article/254.html www.honglmh.com/shpt/article/253.html www.honglmh.com/shpt/article/252.html www.honglmh.com/shpt/article/251.html www.honglmh.com/shpt/article/250.html www.honglmh.com/shpt/article_6/ www.honglmh.com/shpt/article/249.html www.honglmh.com/shpt/article/248.html www.honglmh.com/shpt/article/247.html www.honglmh.com/shpt/article/246.html www.honglmh.com/shpt/article/245.html www.honglmh.com/shpt/article/244.html www.honglmh.com/shpt/article/243.html www.honglmh.com/shpt/article/242.html www.honglmh.com/shpt/article/241.html www.honglmh.com/shpt/article/240.html www.honglmh.com/shpt/article_7/ www.honglmh.com/shpt/article/239.html www.honglmh.com/shpt/article/238.html www.honglmh.com/shpt/article/237.html www.honglmh.com/shpt/article/236.html www.honglmh.com/shpt/article/235.html www.honglmh.com/shpt/article/234.html www.honglmh.com/shpt/article/233.html www.honglmh.com/shpt/article/232.html www.honglmh.com/shpt/article/231.html www.honglmh.com/shpt/article/230.html www.honglmh.com/shpt/article_8/ www.honglmh.com/shpt/article/229.html www.honglmh.com/shpt/article/228.html www.honglmh.com/shpt/article/227.html www.honglmh.com/shpt/article/226.html www.honglmh.com/shpt/article/225.html www.honglmh.com/shpt/article/224.html www.honglmh.com/shpt/article/223.html www.honglmh.com/shpt/article/221.html www.honglmh.com/shpt/article/222.html www.honglmh.com/shpt/article/220.html www.honglmh.com/shpt/article_9/ www.honglmh.com/shpt/article/219.html www.honglmh.com/shpt/article/218.html www.honglmh.com/shpt/article/217.html www.honglmh.com/shpt/article/216.html www.honglmh.com/shpt/article/214.html www.honglmh.com/shpt/article/215.html www.honglmh.com/shpt/article/213.html www.honglmh.com/shpt/article/212.html www.honglmh.com/shpt/article/211.html www.honglmh.com/shpt/article/210.html www.honglmh.com/shpt/article_10/ www.honglmh.com/shpt/article/209.html www.honglmh.com/shpt/article/208.html www.honglmh.com/shpt/article/207.html www.honglmh.com/shpt/article/206.html www.honglmh.com/shpt/article/205.html www.honglmh.com/shpt/article/204.html www.honglmh.com/shpt/article/203.html www.honglmh.com/shpt/article/202.html www.honglmh.com/shpt/article/201.html www.honglmh.com/shpt/article/200.html www.honglmh.com/shpt/article/199.html www.honglmh.com/shpt/article/198.html www.honglmh.com/shpt/article/197.html www.honglmh.com/shpt/article/196.html www.honglmh.com/shpt/article/195.html www.honglmh.com/shpt/article/194.html www.honglmh.com/shpt/article/193.html www.honglmh.com/shpt/article/192.html www.honglmh.com/shpt/article/191.html www.honglmh.com/shpt/article/190.html www.honglmh.com/shpt/article/189.html www.honglmh.com/shpt/article/188.html www.honglmh.com/shpt/article/187.html www.honglmh.com/shpt/article/186.html www.honglmh.com/shqp/article/ www.honglmh.com/shqp/article/290.html www.honglmh.com/shqp/article/289.html www.honglmh.com/shqp/article/288.html www.honglmh.com/shqp/article/287.html www.honglmh.com/shqp/article/286.html www.honglmh.com/shqp/article/285.html www.honglmh.com/shqp/article/284.html www.honglmh.com/shqp/article/283.html www.honglmh.com/shqp/article/282.html www.honglmh.com/shqp/article/281.html www.honglmh.com/shqp/article_2/ www.honglmh.com/shqp/article_3/ www.honglmh.com/shqp/article_4/ www.honglmh.com/shqp/article_5/ www.honglmh.com/shqp/article_11/ www.honglmh.com/shqp/article/280.html www.honglmh.com/shqp/article/279.html www.honglmh.com/shqp/article/278.html www.honglmh.com/shqp/article/277.html www.honglmh.com/shqp/article/276.html www.honglmh.com/shqp/article/275.html www.honglmh.com/shqp/article/274.html www.honglmh.com/shqp/article/272.html www.honglmh.com/shqp/article/271.html www.honglmh.com/shqp/article/270.html www.honglmh.com/shqp/article/269.html www.honglmh.com/shqp/article/268.html www.honglmh.com/shqp/article/266.html www.honglmh.com/shqp/article/267.html www.honglmh.com/shqp/article/265.html www.honglmh.com/shqp/article/264.html www.honglmh.com/shqp/article/263.html www.honglmh.com/shqp/article/262.html www.honglmh.com/shqp/article/261.html www.honglmh.com/shqp/article/260.html www.honglmh.com/shqp/article/259.html www.honglmh.com/shqp/article/258.html www.honglmh.com/shqp/article/257.html www.honglmh.com/shqp/article/256.html www.honglmh.com/shqp/article/255.html www.honglmh.com/shqp/article/254.html www.honglmh.com/shqp/article/253.html www.honglmh.com/shqp/article/252.html www.honglmh.com/shqp/article/251.html www.honglmh.com/shqp/article/250.html www.honglmh.com/shqp/article_6/ www.honglmh.com/shqp/article/249.html www.honglmh.com/shqp/article/248.html www.honglmh.com/shqp/article/247.html www.honglmh.com/shqp/article/246.html www.honglmh.com/shqp/article/245.html www.honglmh.com/shqp/article/244.html www.honglmh.com/shqp/article/243.html www.honglmh.com/shqp/article/242.html www.honglmh.com/shqp/article/241.html www.honglmh.com/shqp/article/240.html www.honglmh.com/shqp/article_7/ www.honglmh.com/shqp/article/239.html www.honglmh.com/shqp/article/238.html www.honglmh.com/shqp/article/237.html www.honglmh.com/shqp/article/236.html www.honglmh.com/shqp/article/235.html www.honglmh.com/shqp/article/234.html www.honglmh.com/shqp/article/233.html www.honglmh.com/shqp/article/232.html www.honglmh.com/shqp/article/231.html www.honglmh.com/shqp/article/230.html www.honglmh.com/shqp/article_8/ www.honglmh.com/shqp/article/229.html www.honglmh.com/shqp/article/228.html www.honglmh.com/shqp/article/227.html www.honglmh.com/shqp/article/226.html www.honglmh.com/shqp/article/225.html www.honglmh.com/shqp/article/224.html www.honglmh.com/shqp/article/223.html www.honglmh.com/shqp/article/221.html www.honglmh.com/shqp/article/222.html www.honglmh.com/shqp/article/220.html www.honglmh.com/shqp/article_9/ www.honglmh.com/shqp/article/219.html www.honglmh.com/shqp/article/218.html www.honglmh.com/shqp/article/217.html www.honglmh.com/shqp/article/216.html www.honglmh.com/shqp/article/214.html www.honglmh.com/shqp/article/215.html www.honglmh.com/shqp/article/213.html www.honglmh.com/shqp/article/212.html www.honglmh.com/shqp/article/211.html www.honglmh.com/shqp/article/210.html www.honglmh.com/shqp/article_10/ www.honglmh.com/shqp/article/209.html www.honglmh.com/shqp/article/208.html www.honglmh.com/shqp/article/207.html www.honglmh.com/shqp/article/206.html www.honglmh.com/shqp/article/205.html www.honglmh.com/shqp/article/204.html www.honglmh.com/shqp/article/203.html www.honglmh.com/shqp/article/202.html www.honglmh.com/shqp/article/201.html www.honglmh.com/shqp/article/200.html www.honglmh.com/shqp/article/199.html www.honglmh.com/shqp/article/198.html www.honglmh.com/shqp/article/197.html www.honglmh.com/shqp/article/196.html www.honglmh.com/shqp/article/195.html www.honglmh.com/shqp/article/194.html www.honglmh.com/shqp/article/193.html www.honglmh.com/shqp/article/192.html www.honglmh.com/shqp/article/191.html www.honglmh.com/shqp/article/190.html www.honglmh.com/shqp/article/189.html www.honglmh.com/shqp/article/188.html www.honglmh.com/shqp/article/187.html www.honglmh.com/shqp/article/186.html www.honglmh.com/shfxq/article/ www.honglmh.com/shfxq/article/290.html www.honglmh.com/shfxq/article/289.html www.honglmh.com/shfxq/article/288.html www.honglmh.com/shfxq/article/287.html www.honglmh.com/shfxq/article/286.html www.honglmh.com/shfxq/article/285.html www.honglmh.com/shfxq/article/284.html www.honglmh.com/shfxq/article/283.html www.honglmh.com/shfxq/article/282.html www.honglmh.com/shfxq/article/281.html www.honglmh.com/shfxq/article_2/ www.honglmh.com/shfxq/article_3/ www.honglmh.com/shfxq/article_4/ www.honglmh.com/shfxq/article_5/ www.honglmh.com/shfxq/article_11/ www.honglmh.com/shfxq/article/280.html www.honglmh.com/shfxq/article/279.html www.honglmh.com/shfxq/article/278.html www.honglmh.com/shfxq/article/277.html www.honglmh.com/shfxq/article/276.html www.honglmh.com/shfxq/article/275.html www.honglmh.com/shfxq/article/274.html www.honglmh.com/shfxq/article/272.html www.honglmh.com/shfxq/article/271.html www.honglmh.com/shfxq/article/270.html www.honglmh.com/shfxq/article/269.html www.honglmh.com/shfxq/article/268.html www.honglmh.com/shfxq/article/266.html www.honglmh.com/shfxq/article/267.html www.honglmh.com/shfxq/article/265.html www.honglmh.com/shfxq/article/264.html www.honglmh.com/shfxq/article/263.html www.honglmh.com/shfxq/article/262.html www.honglmh.com/shfxq/article/261.html www.honglmh.com/shfxq/article/260.html www.honglmh.com/shfxq/article/259.html www.honglmh.com/shfxq/article/258.html www.honglmh.com/shfxq/article/257.html www.honglmh.com/shfxq/article/256.html www.honglmh.com/shfxq/article/255.html www.honglmh.com/shfxq/article/254.html www.honglmh.com/shfxq/article/253.html www.honglmh.com/shfxq/article/252.html www.honglmh.com/shfxq/article/251.html www.honglmh.com/shfxq/article/250.html www.honglmh.com/shfxq/article_6/ www.honglmh.com/shfxq/article/249.html www.honglmh.com/shfxq/article/248.html www.honglmh.com/shfxq/article/247.html www.honglmh.com/shfxq/article/246.html www.honglmh.com/shfxq/article/245.html www.honglmh.com/shfxq/article/244.html www.honglmh.com/shfxq/article/243.html www.honglmh.com/shfxq/article/242.html www.honglmh.com/shfxq/article/241.html www.honglmh.com/shfxq/article/240.html www.honglmh.com/shfxq/article_7/ www.honglmh.com/shfxq/article/239.html www.honglmh.com/shfxq/article/238.html www.honglmh.com/shfxq/article/237.html www.honglmh.com/shfxq/article/236.html www.honglmh.com/shfxq/article/235.html www.honglmh.com/shfxq/article/234.html www.honglmh.com/shfxq/article/233.html www.honglmh.com/shfxq/article/232.html www.honglmh.com/shfxq/article/231.html www.honglmh.com/shfxq/article/230.html www.honglmh.com/shfxq/article_8/ www.honglmh.com/shfxq/article/229.html www.honglmh.com/shfxq/article/228.html www.honglmh.com/shfxq/article/227.html www.honglmh.com/shfxq/article/226.html www.honglmh.com/shfxq/article/225.html www.honglmh.com/shfxq/article/224.html www.honglmh.com/shfxq/article/223.html www.honglmh.com/shfxq/article/221.html www.honglmh.com/shfxq/article/222.html www.honglmh.com/shfxq/article/220.html www.honglmh.com/shfxq/article_9/ www.honglmh.com/shfxq/article/219.html www.honglmh.com/shfxq/article/218.html www.honglmh.com/shfxq/article/217.html www.honglmh.com/shfxq/article/216.html www.honglmh.com/shfxq/article/214.html www.honglmh.com/shfxq/article/215.html www.honglmh.com/shfxq/article/213.html www.honglmh.com/shfxq/article/212.html www.honglmh.com/shfxq/article/211.html www.honglmh.com/shfxq/article/210.html www.honglmh.com/shfxq/article_10/ www.honglmh.com/shfxq/article/209.html www.honglmh.com/shfxq/article/208.html www.honglmh.com/shfxq/article/207.html www.honglmh.com/shfxq/article/206.html www.honglmh.com/shfxq/article/205.html www.honglmh.com/shfxq/article/204.html www.honglmh.com/shfxq/article/203.html www.honglmh.com/shfxq/article/202.html www.honglmh.com/shfxq/article/201.html www.honglmh.com/shfxq/article/200.html www.honglmh.com/shfxq/article/199.html www.honglmh.com/shfxq/article/198.html www.honglmh.com/shfxq/article/197.html www.honglmh.com/shfxq/article/196.html www.honglmh.com/shfxq/article/195.html www.honglmh.com/shfxq/article/194.html www.honglmh.com/shfxq/article/193.html www.honglmh.com/shfxq/article/192.html www.honglmh.com/shfxq/article/191.html www.honglmh.com/shfxq/article/190.html www.honglmh.com/shfxq/article/189.html www.honglmh.com/shfxq/article/188.html www.honglmh.com/shfxq/article/187.html www.honglmh.com/shfxq/article/186.html www.honglmh.com/shcnq/article/ www.honglmh.com/shcnq/article/290.html www.honglmh.com/shcnq/article/289.html www.honglmh.com/shcnq/article/288.html www.honglmh.com/shcnq/article/287.html www.honglmh.com/shcnq/article/286.html www.honglmh.com/shcnq/article/285.html www.honglmh.com/shcnq/article/284.html www.honglmh.com/shcnq/article/283.html www.honglmh.com/shcnq/article/282.html www.honglmh.com/shcnq/article/281.html www.honglmh.com/shcnq/article_2/ www.honglmh.com/shcnq/article_3/ www.honglmh.com/shcnq/article_4/ www.honglmh.com/shcnq/article_5/ www.honglmh.com/shcnq/article_11/ www.honglmh.com/shcnq/article/280.html www.honglmh.com/shcnq/article/279.html www.honglmh.com/shcnq/article/278.html www.honglmh.com/shcnq/article/277.html www.honglmh.com/shcnq/article/276.html www.honglmh.com/shcnq/article/275.html www.honglmh.com/shcnq/article/274.html www.honglmh.com/shcnq/article/272.html www.honglmh.com/shcnq/article/271.html www.honglmh.com/shcnq/article/270.html www.honglmh.com/shcnq/article/269.html www.honglmh.com/shcnq/article/268.html www.honglmh.com/shcnq/article/266.html www.honglmh.com/shcnq/article/267.html www.honglmh.com/shcnq/article/265.html www.honglmh.com/shcnq/article/264.html www.honglmh.com/shcnq/article/263.html www.honglmh.com/shcnq/article/262.html www.honglmh.com/shcnq/article/261.html www.honglmh.com/shcnq/article/260.html www.honglmh.com/shcnq/article/259.html www.honglmh.com/shcnq/article/258.html www.honglmh.com/shcnq/article/257.html www.honglmh.com/shcnq/article/256.html www.honglmh.com/shcnq/article/255.html www.honglmh.com/shcnq/article/254.html www.honglmh.com/shcnq/article/253.html www.honglmh.com/shcnq/article/252.html www.honglmh.com/shcnq/article/251.html www.honglmh.com/shcnq/article/250.html www.honglmh.com/shcnq/article_6/ www.honglmh.com/shcnq/article/249.html www.honglmh.com/shcnq/article/248.html www.honglmh.com/shcnq/article/247.html www.honglmh.com/shcnq/article/246.html www.honglmh.com/shcnq/article/245.html www.honglmh.com/shcnq/article/244.html www.honglmh.com/shcnq/article/243.html www.honglmh.com/shcnq/article/242.html www.honglmh.com/shcnq/article/241.html www.honglmh.com/shcnq/article/240.html www.honglmh.com/shcnq/article_7/ www.honglmh.com/shcnq/article/239.html(0) 回复 (0)
-
部门年度工作总结:https://www.nanss.com/gongzuo/16689.html 年度工作小结:https://www.nanss.com/gongzuo/17247.html 教师教学工作总结:https://www.nanss.com/gongzuo/17024.html 先进人物事迹:https://www.nanss.com/gongzuo/16322.html 泪作文:https://www.nanss.com/xuexi/15734.html 我们的心近了:https://www.nanss.com/xuexi/15836.html 年会邀请函:https://www.nanss.com/gongzuo/16389.html 学校卫生管理制度:https://www.nanss.com/xuexi/13318.html a5和b5的本子哪个大:https://www.nanss.com/wenti/17735.html 西游记梗概400字:https://www.nanss.com/xuexi/15781.html pc砖是什么砖:https://www.nanss.com/wenti/14534.html 让真情自然流露作文450字:https://www.nanss.com/xuexi/14252.html 中国的国花是什么花:https://www.nanss.com/wenti/14533.html 抗美援朝战争历时多久:https://www.nanss.com/wenti/17984.html 作文400字:https://www.nanss.com/xuexi/14052.html 问道个性网名:https://www.nanss.com/mingcheng/14084.html 现在农村盖房要多少钱:https://www.nanss.com/wenti/14787.html 工程施工方案:https://www.nanss.com/gongzuo/15212.html 主持串词:https://www.nanss.com/gongzuo/13111.html 部门年终总结:https://www.nanss.com/gongzuo/14328.html 施工组织方案:https://www.nanss.com/gongzuo/16773.html 工作鉴定范文:https://www.nanss.com/gongzuo/13468.html 儿童寓言故事:https://www.nanss.com/yuedu/16783.html 党员转正党支部意见:https://www.nanss.com/xuexi/13551.html 空调尺寸:https://www.nanss.com/shenghuo/15809.html 婚宴多少钱一桌一般:https://www.nanss.com/wenti/15461.html 蜂王浆的味道:https://www.nanss.com/yinshi/18020.html 安全主题班会:https://www.nanss.com/xuexi/15408.html 建军大业观后感800字:https://www.nanss.com/xuexi/14847.html 等待的诗句:https://www.nanss.com/xuexi/13803.html(0) 回复 (0)
-
离心泵 焊接球阀 全焊接球阀 球阀 直埋全焊接球阀 埋地全焊接球阀 磁力泵 化工泵 水泵 上海离心泵 离心水泵 螺杆泵 污泥螺杆泵13 上海螺杆泵 全焊接阀门 Fully Welded Ball Valve all Welded Ball Valve 全焊接球阀 焊接球阀 离心泵 离心水泵 螺杆泵(0) 回复 (0)
-
离心泵 焊接球阀 全焊接球阀 球阀 直埋全焊接球阀 埋地全焊接球阀 磁力泵 化工泵 水泵 上海离心泵 离心水泵 螺杆泵 污泥螺杆泵13 上海螺杆泵 全焊接阀门 Fully Welded Ball Valve all Welded Ball Valve 全焊接球阀 焊接球阀 离心泵 离心水泵 螺杆泵(0) 回复 (0)
-
讨债公司/蓝月传奇辅助/蓝月辅助(0) 回复 (0)
-
做人难 微小说 独一无二的抖音名 仿写陋室铭 送给儿子一段励志的话 适合中年人的网名 神兽放假的幽默句子 赞颂老师的诗句 dnf冒险团名字 三年级仿写听听秋的声音 彩虹像什么 一句话赞美油菜花 关于草原的诗句 因果轮回 初三周记 二年级小学生疫情感言 超甜短句 一晃就老了的唯美句子 一切都是浮云 圣经名言 坚持不懈的名言 收条怎么写 四个字网名大全 有哲理的网名 好歌词 怀念逝去长辈的诗句 中华传统节日作文300字三年级下册 沙雕女孩的可爱文案 搞笑又高端的队名 关于爱情的哲理句子(0) 回复 (0)
-
讨债公司 蓝月传奇辅助 蓝月辅助(0) 回复 (0)