标题:关于加大支持科技创新税前扣除力度的公告。内容:<p style="text-align:center"><strong><span style="font-family: 宋体;font-size: 24px"><span style="font-family:宋体">关于加大支持科技创新税前扣除力度的公告</span></span></strong></p><p><span style=";font-family:宋体;font-size:14px">&nbsp;</span></p><p style="text-align:center"><span style=";font-family:宋体;font-size:14px"><span style="font-family:宋体">财政部税务总局科技部公告</span><span style="font-family:Calibri">2022</span><span style="font-family:宋体">年第</span><span style="font-family:Calibri">28</span><span style="font-family:宋体">号</span></span></p><p><span style=";font-family:宋体;font-size:14px">&nbsp;</span></p><p><span style=";font-family:宋体;font-size:20px"><span style="font-family:宋体">为支持高新技术企业创新发展，促进企业设备更新和技术升级，现就有关企业所得税税前扣除政策公告如下：</span></span></p><p style="text-indent:40px"><span style=";font-family:宋体;font-size:20px"><span style="font-family:宋体">ー、高新技术企业在</span><span style="font-family:Calibri">2022</span><span style="font-family:宋体">年</span><span style="font-family:Calibri">10</span><span style="font-family:宋体">月</span><span style="font-family:Calibri">1</span><span style="font-family:宋体">日至</span><span style="font-family:Calibri">2022</span><span style="font-family:宋体">年</span><span style="font-family:Calibri">12</span><span style="font-family:宋体">月</span><span style="font-family:Calibri">31</span><span style="font-family:宋体">日期间新购置的设备、器具，允许当年一次性全额在计算应纳税所得额时扣除，并允许在税前实行</span><span style="font-family:Calibri">100</span><span style="font-family:宋体">％加计扣除。</span></span></p><p style="text-indent:40px"><span style=";font-family:宋体;font-size:20px"><span style="font-family:宋体">凡在</span><span style="font-family:Calibri">2022</span><span style="font-family:宋体">年第四季度内具有高新技术企业资格的企业，均可适用该项政策，企业选择适用该项政策当年不足扣除的，可结转到以后年度按现行有关规定执行。</span></span></p><p style="text-indent:40px"><span style=";font-family:宋体;font-size:20px"><span style="font-family:宋体">上述所称设备、器具是指除房屋、建筑物以外的固定资产；所称高新技术企业的条件和管理办法按照《科技部财政部国家税务总局关于修订印发＜高新技术企业认定管理办法＞的通知》（国科发火</span><span style="font-family:Calibri">(2016</span><span style="font-family:宋体">）</span><span style="font-family:Calibri">32</span><span style="font-family:宋体">号</span><span style="font-family:Calibri">)</span><span style="font-family:宋体">执行。企业享受该项政第的税收征管事项按现行征管规定执行。</span></span></p><p style="text-indent:40px"><span style=";font-family:宋体;font-size:20px"><span style="font-family:宋体">二、现行适用研发费用税前加计扣除比例</span><span style="font-family:Calibri">75</span><span style="font-family:宋体">％的企业，在</span><span style="font-family:Calibri">2022</span><span style="font-family:宋体">年</span><span style="font-family:Calibri">10</span><span style="font-family:宋体">月</span><span style="font-family:Calibri">1</span><span style="font-family:宋体">日至</span><span style="font-family:Calibri">2022</span><span style="font-family:宋体">年</span><span style="font-family:Calibri">12</span><span style="font-family:宋体">月</span><span style="font-family:Calibri">31</span><span style="font-family:宋体">日期间，税前加计扣除比例提高至</span><span style="font-family:Calibri">100</span><span style="font-family:宋体">％</span><span style="font-family:Calibri">.</span></span></p><p style="text-indent:40px"><span style=";font-family:宋体;font-size:20px"><span style="font-family:宋体">企业在</span><span style="font-family:Calibri">2022</span><span style="font-family:宋体">年度企业所得税汇算清缴计算享受研发费用加计扣除优惠时，四季度研发费用可由企业自行选择按实际发生数计算，或者按全年实际发生的研发费用乘以</span><span style="font-family:Calibri">2022</span><span style="font-family:宋体">年</span><span style="font-family:Calibri">10</span><span style="font-family:宋体">月</span><span style="font-family:Calibri">1</span><span style="font-family:宋体">日后的经营月份数占其</span><span style="font-family:Calibri">2022</span><span style="font-family:宋体">年度实际经营月份数的比例计算</span><span style="font-family:Calibri">.</span><span style="font-family:宋体">企业享受研发费用税前加计扣除政策的相关政策口径和管理，按照《财政部国家税务总局科技部关于完善研究开发费用税前加计扣除政第的通知》（财税</span><span style="font-family:Calibri">(2015</span><span style="font-family:宋体">）</span><span style="font-family:Calibri">119</span><span style="font-family:宋体">号</span><span style="font-family:Calibri">)</span><span style="font-family:宋体">、《财政部税务总局科技部关于企业委托境外研究开发费用税前加计扣除有关政第问题的通知</span><span style="font-family:Calibri">)</span><span style="font-family:宋体">（财税〔</span><span style="font-family:Calibri">2018</span><span style="font-family:宋体">）</span><span style="font-family:Calibri">64</span><span style="font-family:宋体">号</span><span style="font-family:Calibri">)</span><span style="font-family:宋体">等文件相关规定执行。</span></span></p><p style="text-indent:40px"><span style=";font-family:宋体;font-size:20px"><span style="font-family:宋体">特此公告。</span></span></p><p><span style=";font-family:宋体;font-size:20px">&nbsp;</span></p><p style="text-align:right"><span style=";font-family:宋体;font-size:20px"><span style="font-family:宋体">财政部税务总局科技部</span></span></p><p><span style=";font-family:宋体;font-size:20px">&nbsp;</span></p><p style="text-align:right"><span style=";font-family:宋体;font-size:20px"><span style="font-family:Calibri">2022</span><span style="font-family:宋体">年</span><span style="font-family:Calibri">9</span><span style="font-family:宋体">月</span><span style="font-family:Calibri">22</span><span style="font-family:宋体">日</span></span></p><p><br/></p>