Organisations, Experts, Style Offices, Certified Stylists Research Tax Credit (IRTC)

In order to be able to declare the CIR, a company that uses a service provider for its R & D operations must verify that it has a CIR approval. It must also ensure the eligibility of outsourced expenditure. This list is indicative. Since it is not enforceable against the administration, this list cannot serve as justification and replace the authorisation decision granted by the MESR. The client must make sure to the provider that the latter has the approval decision.为完成CIR申报，将研发业务外包给服务提供商的企业须核实自身已取得CIR审批。同时，该企业还需确保外包研发支出符合资质要求。 本清单仅为参考性文件。鉴于其对行政主管部门不具备强制执行力，该清单不得作为合规佐证材料，亦无法替代由MESR出具的审批决定。 委托方须向服务提供商确认，后者已持有该审批决定。