(Issued by the Ministry of Finance and the State Administration of Taxation on May 7, 2018.)
(财政部、国家税务总局于二零一八年五月七日发布)
财税〔2018〕54号
Cai Shui [2018] No.54
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财政局：
Circular on Relevant Enterprise Income Tax Policies for the Deduction of Equipment and Instruments
关于设备器具扣除有关企业所得税政策的通知
Tax breaks are offered to equipment purchase
By Susan Mok