Legislation roundup: R&D expenses, foreign-funded banks and collective bargaining in Guangdong
October 25, 2013 | BY
clpstaff &clp articlesThe 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
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Taxation
State Administration of Taxation, Circular on Policy Issues Relevant to the Pre-tax Super-deduction of Research and Development Expenses
According to the Circular, corporate research and development expenses that fall