国税发[1996]152号
颁布日期：19960903 　实施日期：19960903 　颁布单位：国家税务总局

　　GuoShuiFa [1996] No.152

　　September 3， 1996

　　In order to better carry out the spirit of the Circular of the Ministry¹ of Finance and the State Administration of Taxation² Concerning Issues of Finance and Taxation on Promoting the Technology Progress of Enterprises （CaiGongZi [1996] No.41）， the issues concerning taxation hereof is complemented³ as follows：

　　1. The wage of staff in research institutions of enterprises shall be accounted in the management expenditure⁴ and at the end of the year when the taxable amount of income is counted， be tax-adjusted according to taxation wage.

　　2. Where the expenditure of profitable enterprises for research and developing new products， new technology， new craftwork， is 10% higher or more than those really occurred last year， the real expenditure of the year shall， in addition to list the expenditure， at the year-end with the check and approval of competent tax authorities， credit the taxable amount of income according to the 50% of the real amount occurred. Where the increase is less than 10%， there is no credit. The expenditure of enterprises running at a loss occurred for research and development， shall only list expenditure according to the fact， and shall not apply to the method of credit the taxable amount of income when increase amounts to a certain proportion.

　　3. Where the expenditure of profitable enterprises for research and development increases to 10% higher or more than that of last year， where 50% of the amount real occurred is more than the taxable amount of income， the part within the taxable amount of income； may be credited while the part over the taxable amount of income shall not be credited in current year and the ensuing year.