According to Article 4 of the Circular of the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on Improving the Policy of Pre-Tax Deduction of Research and Development Expenses (Cai Shui [2015] No. 119), "

Industries not subject to the policy of pre-tax deduction of research and development expenses include:

1. Tobacco manufacturing industry.

2. Accommodation and catering industry.

3. Wholesale and retail trade.

4. Real estate industry.

5. rental and business services.

6. Entertainment industry.

7. other industries specified by the Ministry of Finance and the State Administration of Taxation."