Second, the specific situation

Announcement on issuing the revised preferential policies for enterprise income tax.

Article 4? Enterprises enjoy preferential projects by "independently determining, reporting and enjoying, and keeping relevant materials for future reference".

Enterprises shall, according to the operating conditions and relevant tax regulations, judge for themselves whether they meet the conditions stipulated by preferential projects. Those who meet the requirements can calculate their own tax reduction or exemption according to the time listed in the catalogue, and enjoy tax concessions by filling in the enterprise income tax return.

At the same time, collect and save relevant information for future reference in accordance with the provisions of these Measures.

Three, research and development fees plus deduction content

People's Republic of China (PRC) enterprise income tax law

Article 30 The following expenses of an enterprise may be added and deducted when calculating the taxable income:

(a) research and development expenses incurred in the development of new technologies, new products and new processes;

(two) the wages paid by the disabled and other employed persons encouraged by the state.

China People's Congress Network-People's Republic of China (PRC) Enterprise Income Tax Law

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on Measures for the Treatment of Preferential Policies for Enterprise Income Tax