| 1. | Additional deduction of labor expenses from taxable income
-人工费用扣抵 |
| 2. | Additional deduction for incremental labor expenses and training expenses
-增加的人工费用和培训费用另行扣除 |
| 3. | Article 28 . the standard for the additional deductions for expenses mentioned in the third paragraph of article 6 of the tax law shall be rmb 3200
第二十八条税法第六条第三款所说的附加减除费用标准为3200元。 |
| 4. | The implementation regulations specifically provide that where the enterprise derives the above - mentioned income , the enterprises can claim additional deduction equal to 50 % of the actual expenses incurred
实施条例据此明确，企业的上述研究开发费用在据实扣除的基础上，再加计扣除50 。 |
| 5. | Article 30 of the eit law provides that enterprises that incur research and development expenses on new technology , new products , new workmanship can claim additional deduction in the computation of taxable income
企业所得税法第三十条规定，企业开发新技术、新产品、新工艺发生的研究开发费用，可以在计算应纳税所得额时加计扣除。 |
| 6. | Article 26 . for the purposes of the third paragraph of article 6 of the tax law , the term : " additional deductions for expenses " shall mean a monthly deduction for expenses in the amount specified in article 28 hereof in addition to the deduction for expenses of rmb 800
第二十六条税法第六条第三款所说的附加减除费用，是指每月在减除800元费用的基础上，再减除本条例第二十八条规定数额的费用。 |
