refers to the R&D expenses of an enterprise, which are added and deducted before income tax.

the additional deduction of research and development expenses mentioned in item (1) of article 3 of the enterprise income tax law mentioned in article 95 of the regulations for the implementation of the enterprise income tax law refers to the research and development expenses incurred by an enterprise for developing new technologies, new products and new processes, and if intangible assets are not included in the current profits and losses, 5% of the research and development expenses shall be added and deducted on the basis of actual deduction according to regulations; Where intangible assets are formed, they shall be amortized according to 15% of the cost of intangible assets.