国科发政[2017]211号各省、自治区、直辖市和计划单列市科技厅(委、局)、财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团科技局、财务局:为贯彻落实国务院关于“简政放权、放管结合、优化服务”要求,强化政策服务,降低纳税人风险,增强企业获得感,根据《关于完善研究开发费用税前加计扣除政策的通知》(财税[2015]119号)的有关规定,现就进一步做好企业研发费用加计扣除政策落实工作通知如下:一、建立协同工作机制 State Administration of Taxation, Local Taxation Bureau, Xinjiang Production and Construction Corps, Science and Technology Bureau, Finance Bureau: State Administration of Taxation, Local Taxation Bureau, State Administration of Taxation, In order to implement the requirements of the State Council on “simplifying power decentralization, combining administration with discharges and optimizing services”, strengthening policy services, reducing the risk of taxpayers and enhancing the sense of enterprise acquisition, according to the Notice on Improving the Total Deductible Policy of Research and Development Expenses (Cai Shui [2015] No. 119), we hereby notify you of the follow-up work on further implementing the policy of deducting the R & D cost of the enterprise as follows: I. Establishing a Cooperative Mechanism