Circular on Improving the Policy of Pre-tax Super-deduction of Research and Development Expenses
关于完善研究开发费用税前加计扣除政策的通知
The Circular expands the scope of super-deduction of research and development expenses.
Share:
(Issued by the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on November 2 2015 and effective as of January 1 2016.)
(财政部、国家税务总局、科技部于二零一五年十一月二日发布，自二零一六年一月一日起执行。)
财税[2015]119号