T/GXCUA 002.3-2023 Active Group standards

T/GXCUA 002.3-2023 Enterprise Information Technology Independent Project Development Part 3: Collection of Research and Development Expenses Deductible Pre-Tax Bonus

Publish Date: 2023-08-17 Implement Date: 2023-08-24 For services related to genuine standard inquiry, procurement, translation, and other related services in China, please Contact Us

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Basic Information

Standard Code: T/GXCUA 002.3-2023

Standard Type: Group standards

Standard Status: Active

is_force_gb: no

CCS Name: Integrated

ICS Name: Research and development

Publish Date: 2023-08-17

Implement Date: 2023-08-24

Scope

Scope: This document defines the terms and definitions for the pre-tax additional deduction of R&D expenses for enterprise information technology self-initiated R&D projects, and stipulates the general principles, retention of materials, collection of R&D expenses, and requirements for handling objections. This document applies to the pre-tax additional deduction of R&D expenses for enterprise information technology self-initiated R&D projects. Main technical content: 1. Scope 2. Normative reference documents 3. Terms and definitions 4. General requirements 5. Retention of materials 6. Collection of R&D expenses 7. Handling of objections

Development Information

Same series standard

T/GXCUA 002.1-2023 Enterprise Information Technology Autonomous Project Development - Part 1: Topic Selection Guideline T/GXCUA 002.2-2023 Enterprise Information Technology Independent Project Development - Part 2: Project Establishment Specification T/GXCUA 002.4-2023 Enterprise Information Technology Independent Project Development Part 4: Quality Evaluation Specification

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