Do you really have the document Caishui [20 13] 13? Why can't it be found on the websites of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China and the Ministry of Finance? After verification, this document does exist, but the detailed rules for the specific implementation in various places have not been finalized or put online for a long time, so the detailed rules can't be seen on the website. Only one tax expert said that this document was notified to the market on April 8, 20 13. Where: [2013]13, 14, 15.

Specifically, we can look at the three files of 20 10, and I estimate that they should be completely consistent.

Policy Point 1: The policy of adding and deducting R&D expenses of high-tech enterprises in the pilot areas and during the pilot period is further refined and improved, and the "five insurances and one fund" paid by high-tech enterprises for scientific and technical personnel is included in the scope of adding and deducting R&D expenses, allowing pre-tax deduction when paying enterprise income tax according to the actual amount 150%.

Policy point 2: The employee education expenditure of high-tech enterprises in the pilot areas and during the pilot period does not exceed 8% of the total wages and salaries, and it is allowed to be deducted when calculating the taxable income of enterprise income tax.

Policy point 3: During the pilot period, the relevant technical personnel of high-tech enterprises in the pilot area will be rewarded by the enterprises in the form of shares or capital contribution ratio. If it is difficult to pay individual income tax in one lump sum, it can be paid in installments within five years after being audited by the competent tax authorities.

-It is also known that the finance bureaus, tax bureaus and park management committees of relevant provinces and cities are studying specific operation methods recently, and will organize training for park enterprises next.