Article 2 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Issues Related to Tax Policies for Accelerated Depreciation of Fixed Assets (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.64) stipulates that,

R&D equipment is an instrument and equipment specially used for R&D activities purchased by enterprises after 20 14 10.