Legislation roundup: R&D expenses, foreign-funded banks and collective bargaining in Guangdong

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clpstaff &clp articles

The SAT has released a Circular on pre-tax deductions for R&D expenses and the CBRC Measures for foreign-funded banks. Guangdong Province has released Regulations on collective bargaining

Taxation

State Administration of Taxation, Circular on Policy Issues Relevant to the Pre-tax Super-deduction of Research and Development Expenses

国家税务总局关于研究开发费用税前加计扣除有关政策问题的通知

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