High-tech enterprises, after obtaining patents, can't the high-tech research and development expenses be deducted?

No, according to the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology on Improving the Pre-tax Deduction Policy of R&D Expenses (Caishui [2065 438+05] 1 19), I. R&D activities and the scope of R&D expenses collection. The term "R&D activities" as mentioned in this notice refers to the enterprise's acquisition? New knowledge of science and technology, creative application of new knowledge of science and technology, or continuous systematic activities with clear objectives to substantially improve technologies, products (services) and processes. After obtaining a patent, it means obtaining new knowledge and new technology, so the investment after obtaining is no longer "acquisition" but should be used.