1, tobacco manufacturing;

2. Accommodation and catering industry;

3. Wholesale and retail;

4. Real estate;

5. Leasing and business services;

6. Entertainment industry;

7. Other industries specified by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

the above industries are subject to the national economic industry classification and code (GB/4754-2111), and will be updated accordingly.

therefore, except for the activities and industries that are not subject to deduction, the R&D activities of other enterprises can be included in the preferential scope as R&D activities with deduction. In other words, in terms of operation and policy clarity, as long as it is not within the scope of exclusion, it can be deducted.