The research and development expenses incurred by the state owned, collective and private industrial enterprises, and the identified new and high technology enterprises and private technology production enterprises in the development and development of new products, new technologies and new technologies, as well as the cost of the test equipment and key equipment for trial production, which are purchased for the purpose of the new products, new technologies and new technologies, are allowed to be deducted directly before tax, but no depreciation is withdrawn. The expenses incurred in the research and development of new products, new technologies and new technologies increase by more than 10% (10%) over the previous year. The actual expenses incurred in the current year are deducted in accordance with the regulations. At the end of the year, with the approval of the competent tax authorities, the taxable income can be deducted according to the 50% of the actual amount incurred in the year. 100 thousand

If 50% of the actual amount is larger than the taxable income of the enterprise, it may be deducted from the part that does not exceed the amount of taxable income.

Those whose growth does not exceed 10% can not be deducted.

A loss making enterprise shall not implement a method of deducting the taxable income from a certain proportion of growth.

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