根据《国家税务总局关于印发〈企业研究开发费用税前扣除管理办法(试行)〉的通知》(国税发〔2008〕116号)规定,研究开发活动是指企业为获得科学与技术(不包括人文、社会科学)新知识,创造性运用科学技术新知识,或实质性改进技术、工艺、产品(服务)而持续进行的具有明确目标的研究开发活动。创造性运用科学技术新知识,或 According to the “Circular of the State Administration of Taxation on Printing and Distributing the Regulations on the Administration of Tax Deduction before R & D Expenses (for Trial Implementation)” (Guo Shui Fa [2008] No.116), research and development activities refer to enterprises’ activities in science and technology (excluding humanities , Social sciences) new knowledge, creative use of new knowledge of science and technology, or substantive improvement of technology, technology, products (services) and continuing with clear objectives of research and development activities. Creative use of new knowledge of science and technology, or