Issued: December 10 2008
Effective: January 1 2008
Main Contents: The Measures define research and development activities and specify the super-deduction of the expenses incurred therefrom.
State Administration of Taxation, Measures for the Administration of the Pre-tax Deduction of the Research and Development Expenses of Enterprises (Trial Implementation)
国家税务总局企业研究开发费用税前扣除管理办法 (试行）
50% of research and development expenses can be deducted before tax.
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