Announcement on Issues Relevant to the Scopes of Pre-tax Super-deduction of Research and Development Expenses
关于研发费用税前加计扣除归集范围有关问题的公告
The scope of R&D tax super-deductibles clarified.
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(Issued by the State Administration of Taxation on November 8 2017.)
(国家税务总局於二零一七年十一月八日公布。)
国家税务总局公告 [2017] 第40号