Legislation roundup: Tax breaks for R&D and technology transfers, foreign insurance companies

November 05, 2015 | BY

Katherine Jo &clp articles

More tax deductions are available for R&D expenses, technology transfers can get exempted from enterprise income tax and insurance companies no longer require CIRC approval to set up rep offices overseas

Tax

Ministry of Finance, State Administration of Taxation and Ministry of Science and Technology, Circular on Improving the Policy of Pre-tax Super-deduction of Research and Development Expenses

财政部、国家税务总局、科技部关于完善研究开发费用税前加计扣除政策的通知

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]