Preferential tax policies for enterprises to invest in basic research In order to encourage enterprises to increase investment in innovation and support the development of basic research in my country, the tax policies related to enterprises’ investment in basic research are hereby announced as follows: 1. For enterprises to invest in non-profit scientific and technological research and development institutions (Science and Technology Expenditures for basic research by research and development institutions (hereinafter referred to as scientific research institutions), universities and government natural science funds can be deducted before tax according to the actual amount when calculating taxable income, and can be added at 100% before tax. Calculate deduction.

Non-profit scientific research institutions and universities receiving income from basic research funds from enterprises, individuals and other organizations are exempt from corporate income tax.

2. The non-profit scientific research institutions and institutions of higher learning mentioned in Article 1 include scientific research institutions and institutions of higher learning established by the state, and private non-profit scientific research institutions and institutions of higher learning. They are specifically determined according to the following conditions: (1) Scientific research institutions and institutions of higher learning established by the state.

Colleges and universities refer to scientific research institutions and public colleges and universities established with fiscal funds and obtained "Public Institution Legal Person Certificate", including central and local scientific research institutions and colleges and universities.

? (2) Private non-profit scientific research institutions and colleges and universities refer to scientific research institutions and colleges and universities that meet the following conditions at the same time: 1. Register with the civil affairs department in accordance with the "Interim Regulations on the Registration and Management of Private Non-Enterprise Units" and obtain the "Private Non-profit Institutions"

Enterprise Unit (Legal Person) Registration Certificate".

2. For private non-profit scientific research institutions, the business scope recorded in their "Private Non-Enterprise Unit (Legal Person) Registration Certificate" should fall within the scope of scientific research and technology development, achievement transfer, scientific and technological consulting and services, and scientific and technological achievement evaluation.

If there is any dispute over the business scope, the tax authorities shall refer it to the science and technology administrative department at or above the county level for confirmation.

For private non-profit higher education institutions, a "Private School Operating License" issued by the education authorities should be obtained, recording the school type as "a higher education institution."

3. Be certified as a non-profit organization exempt from corporate income tax.

3. The governmental natural science funds mentioned in Article 1 refer to the natural science funds managed by the Natural Science Foundation Committee established by the national and local governments.

?4. Basic research as mentioned in Article 1 refers to activities that elaborate and test various hypotheses, principles and laws by analyzing the characteristics, structures and interrelationships of things.

Specifically judged based on the following content: (1) Basic research does not presuppose a specific application or purpose of use, but is mainly to obtain new knowledge about the basic principles of phenomena and observable facts. It can be targeted at known or cutting-edge science.

problems, or target some broad areas of general interest, with the goal of broad future applications.

? (2) Basic research can be subdivided into two types. One is free exploratory basic research, which is to enhance knowledge without pursuing economic or social benefits, nor actively seeking to apply it to practical problems or transfer the results to responsible persons.

Application Department.

The second is goal-oriented (directional) basic research, which aims to acquire certain aspects of knowledge and hopes to lay a foundation for exploring and solving problems that are currently known or may be discovered in the future.

(3) Basic research results are usually in the form of new principles, new theories, new laws or new knowledge, and are mainly in the form of papers, books, research reports, etc.

At the same time, because basic research is highly exploratory and involves the risk of failure, papers, books, research reports, etc. can also be reflected in the results of trial and error or falsification.

The above-mentioned basic research does not include research conducted abroad, nor does it include research in the social sciences, arts or humanities.

?5. Enterprises that invest in basic research should sign relevant agreements or contracts, and the agreement or contract must specify that the funds will be used in the field of basic research.

6. Enterprises and non-profit scientific research institutions, universities and government natural science fund management units should retain relevant information for future reference, including enterprise investment agreements, investment contracts, relevant bills, etc. Investment agreements, investment contracts and investment bills should include investment

Information such as the party, recipient, purpose of investment (indicated for basic research), amount of investment, etc.

?7. Non-profit scientific research institutions, universities and government natural science fund management units should manage the funds invested by enterprises in basic research, establish and improve supervision mechanisms, ensure that funds are used for basic research, and improve the efficiency of fund use.