Do you have to pay tax on the experience suit of research and development products

According to the "Ministry of Finance State Administration of Taxation on the Circular on the Policy Issues Related to the Pre-tax Addition and Deduction of Research and Development Expenses" (Cai Shui [2013] No. 70), according to the "People's Republic of China Enterprise Income Tax Law", "Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China and the People's Republic of China" (Decree No. 512 of the State Council), and the "Central Government of the People's Republic of China on the Deepening of Reforms in the Scientific and Technological System and Accelerating the Opinions on Deepening the Reform of the Science and Technology System and Accelerating the Construction of the National Innovation System" and other relevant provisions, agreed by the Ministry of Science and Technology, is hereby notified as follows on the policy issues related to the pre-tax deduction of research and development expenses:

I. The following expenses incurred by enterprises engaging in research and development activities can be included in the scope of the pre-tax deduction of research and development expenses:

(1) Enterprises in accordance with the relevant competent departments of the State Council or the provincial people's government in accordance with the scope and standards for (a) The basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums, maternity insurance premiums and housing provident fund paid by the on-the-job personnel directly engaged in R&D activities.

(ii) The costs of operation and maintenance, adjustment, inspection and repair of instruments and equipments dedicated to R&D activities.

(iii) Purchase costs of samples, prototypes and general testing means that do not constitute fixed assets.

(iv) Costs of clinical trials for the development of new drugs.

(v) Costs of appraisal of research and development results.

II. Enterprises can hire qualified accounting firms or tax firms to issue special audit reports or attestation reports on the year's deductible R&D expenses.

Third, the competent tax authorities have objections to the research and development projects declared by the enterprises, the enterprises can be required to provide the appraisal of research and development projects issued by the government science and technology departments of the local municipal level (including).

Four, enterprises to enjoy the pre-tax deduction of research and development costs of other related issues, in accordance with the "State Administration of Taxation on the issuance of" pre-tax deduction of research and development costs of enterprises (for trial implementation) "Notice" (State Taxation [2008] No. 116) of the provisions of the implementation.

V. This notice shall be implemented from January 1, 2013 onwards.