1. The R&D expenses of general enterprises shall be deducted according to 75% of the R&D expenses on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 175% of the cost of intangible assets.

2. It refers to the deduction of 100% of the wages paid to disabled employees on the basis of the actual wages paid to disabled employees after the enterprise resettles the disabled.

3. Preferential treatment for venture capital enterprises means that if a venture capital enterprise directly invests in a start-up science and technology enterprise for two years by means of equity investment, it can deduct the taxable income of the venture capital enterprise that held equity for two years in the same year according to 70% of its investment amount; If the deduction is insufficient in the current year, it can be carried forward in future tax years.