Q：
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Whether the expenses incurred in entrusting overseas R&D activities can enjoy additional deduction?
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A：
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80% of the actual expenses incurred by entrusting overseas R&D activities shall be included in the entrusted overseas R&D expenses of the entrusting party. The part of the entrusted overseas R&D expenses that does not exceed two-thirds of the qualified domestic R&D expenses may be additionally deducted before the enterprise income tax in accordance with the regulations.
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Q：
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Can the R&D expenses of joint cooperative development projects enjoy additional deduction?
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A：
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For projects jointly developed by enterprises, the cooperative parties shall calculate the additional deduction separately for the R&D expenses borne by each of them.
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Q：
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How to evaluate the intellectual property in the indicators of scientific and technological achievements?
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A：
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Intellectual property rights are evaluated by classification, among which: invention patents, new plant varieties, national crop varieties, national new drugs, national first-class protected varieties of traditional Chinese medicine, and exclusive rights of integrated circuit layout design are evaluated as class I; Utility model patent, design patent and software copyright shall be evaluated as class II.
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Q：
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Which personnel are included in the total number of employees of the enterprise which acts as a criterion for qualifying as a scientific and technological SME?
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A：
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The total number of employees of an enterprise includes full-time, part-time and temporary employees of the enterprise. The full-time employees are identified by whether the enterprise has signed a labour contract or paid social insurance premiums. The part-time and temporary employees must work in the enterprise for more than 6 accumulated months in a year.
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Q：
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What comprises the sales revenue of an enterprise which acts as a criterion for qualifying as a scientific and technological SME?
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A：
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The sum of the enterprise's sales revenue from main business and other business.
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