加计扣除

实施条例据此明确，企业的上述研究开发费用在据实扣除的基础上，再加计扣除50%。

The implementation regulations specifically provide that where the enterprise derives the above-mentioned income , the enterprises can claim additional deduction equal to50 % of the actual expenses incurred .

延续执行企业研发费用加计扣除75%政策，将制造业企业加计扣除比例提高到100%，用税收优惠机制激励企业加大研发投入，着力推动企业以创新引领发展。

We will continue to implement the policy of granting an extra tax deduction of 75 percent on enterprises ' R & D costs , and we will raise this to 100 percent for manufacturing enterprises . By employing such mechanisms for preferential tax treatment , we can encourage enterprises to increase R & D spending and pursue innovation-driven development .

技术开发费150%税前加计扣除政策落实问题分析与对策研究

Study on problems of the policy of technology development expenses deduction from the taxable income and its implementation

强化企业在技术创新中的主体地位，鼓励企业设立研发机构，牵头构建产学研协同创新联盟。全面落实企业研发费用加计扣除等普惠性措施。

We will strengthen the leading role businesses play in making technological innovation , encourage enterprises to set up research institutes , take the lead in establishing industry-academia-research collaboration in making innovation , and comprehensively implement preferential policies such as extra deductions for businesses ' R & D expenses .