Contracts for commissioned R&D and cooperative R&D need to be registered by the competent department of science and technology. Technology contracts that have not applied for recognition and registration and have not been registered shall not enjoy the preferential policy of additional deduction for R&D expenses. Tax departments and science and technology departments at all levels should simplify the management and optimize the operation process to ensure that the policy is implemented. Optimize the registration and management of entrusted R&D and cooperative R&D project contracts, and adhere to the principle of substance over form. Where the R&D project contract has the substantive elements of the technology contract registration, only in the form of differences with the model text of the technology contract.
Two, analyze the details
Commissioned research is entrusted to external institutions to carry out research on the subject of a way, generally more with universities, laboratories or research institutes to cooperate on the subject, to achieve the integrated development of production, teaching, learning, and economic development of a model, often used in many large companies. The other is that they do not have the processing capacity or R & D team, entrusted to a qualified third party to carry out research or production mode, also known as outsourcing processing and so on.
Three, outsourcing business refers to what
Outsourcing, also known as bank outsourcing business, refers to the bank's financial funds entrusted to external investment, the fund company's asset management plan, brokerage firms' asset management plan, trust plan, insurance plan to become the four major forms of outsourcing investment. The origin of the outsourcing business is due to the accelerated growth of the financial management and self-funding scale of the city commercial banks and agricultural commercial banks in recent years, but due to the growth of their own investment team can not be matched, the commissioned investment has become an important asset allocation channel.