Announcement on Issues Relevant to the Policy of the Pre-tax Super-deduction of the Research and Development Expenses of Enterprises
关于企业研究开发费用税前加计扣除政策有关问题的公告
SAT does not allow pre-tax super-deduction of foreign commissioned R&D expenses.
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(Issued by the State Administration of Taxation on December 29 2015.)
(国家税务总局于二零一五年十二月二十九日发布。)
国家税务总局公告2015年第97号