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| Notice of the State Administration of Taxation on Implementing the Policies for Weighted Deduction of Research and Development Expenses and Promoting Nationwide the Income Tax Policies for Independent Innovation Demonstration Zones | | 国家税务总局关于贯彻落实研发费用加计扣除和全国推广自主创新示范区所得税政策的通知 |
| (No. 146 [2015] of the State Administration of Taxation) | | （税总发〔2015〕146号） |
| The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning: | | 各省、自治区、直辖市和计划单列市国家税务局、地方税务局： |
| In accordance with the spirit of the decision made at the 109th executive meeting of the State Council, you are hereby notified of the work on implementing the policies for weighted deduction of research and development (“R&D”) expenses and promoting nationwidethe pilot income tax policies for national independent innovation demonstration zones as follows: | | 根据109次国务院常务会议决定精神，现就税务机关贯彻落实研发费用加计扣除政策和在全国范围内推广国家自主创新示范区所得税试点政策工作通知如下： |
| I. Unifying ideological understanding, and comprehensively implementing the policies for weighted deduction of R&D expenses and promoting the pilot income tax policies for independent innovation demonstration zones | | 一、统一思想认识，全面落实研发费用加计扣除和推广自主创新示范区所得税试点政策 |
| In order to implement the innovation-driven development strategy, drive effective investment with directional structural tax reduction, boost innovation and entrepreneurship and promote industrial upgrading, the State Council has decided to further improve the policies for pre-tax weighted deduction of R&D expenses, and promote nationwide the implementation of four income tax policies formerly applicable to national independent innovation demonstration zones, namely, the policy on the taxcredits against the taxable income of limited partnership venture capital investment enterprises, the policy on the exemption of enterprise income tax on the income from resident enterprises' transfer of non-exclusively licensed right of use which is beyond five years, and the policies on allowing the payment of individual income tax by installments within five years on the equity capitalconverted by a small or medium-sized high-tech enterprise to its individual shareholder and on the equity rewards granted by a high-tech enterprise to its technical personnel. | | 为落实创新驱动发展战略，以定向结构性减税拉动有效投资，推动创新创业和促进产业升级，国务院决定，进一步完善研发费用税前加计扣除政策，将原适用于国家自主创新示范区的有限合伙制创投企业抵扣应纳税所得额，居民企业转让5年以上非独占许可使用权所得减免企业所得税，中小高新技术企业向个人股东转增股本、高新技术企业对本企业相关技术人员股权奖励可以在5年内分期缴纳个人所得税4项所得税政策，在全国范围内推广实施。 |
| ．．．．．． | | 适时完善研发费用税前加计扣除政策和推广国家自主创新示范区所得税试点政策，对发挥积极财政政策作用，推进结构调整和创新创业，缓解经济下行压力具有积极意义。这几项税收优惠政策“含金量”大、导向性强、社会关注度高，税务机关要统一思想、高度重视，统筹谋划、扎实部署，税政、征管、纳服、电税、宣传等部门要加强配合、通力合作，为纳税人享受税收优惠政策创造条件，切实减轻创新创业企业税收负担，将对企业的减免税转化为推动研究开发活动、促进创业创新的强大动力。 |
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