Standard No.:	T/GXCUA 002.3-2023
English Name:	Self-reliance R&D project of the enterprise information technology― Part3: Pre-tax extra deduction of R&D expensesSelf-reliance R&D project of the enterprise information technology― Part3: Pre-tax extra deduction of R&D expenses
Chinese Name:	企业信息技术自主立项研发项目 第3部分：研发费用税前加计扣除归集
Chinese Classification:	A01    Technical Management
Professional Classification:	T/    Social Organization Standard
ICS Classification:	03.100.40 03.100.40    Research and development 03.100.40
Source Content Issued by:	Guangxi Computer Users Association
Issued on:	2023-08-17
Implemented on:	2023-8-24
Status:	valid
Target Language:	English
File Format:	PDF

本文件界定了企业信息技术自主立项研发项目研发费用税前加计扣除归集的术语和定义，规定了总则、留存材料、研发费用归集、异议处理的要求。
本文件适用于企业信息技术自主立项研发项目的研发费用税前加计扣除工作。