State Taxation Administration, Measures for the Administration of Value-Added Tax Refunds for Procurement of Domestically Produced Equipment by Research and Development Institutions

国家税务总局研发机构采购国产设备增值税退税管理办法

April 27, 2020 | BY

Susan Mok

Extension is offered to R&D tax refund filings

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Issued: March 11, 2020

Effective: January 1, 2019 to December 31, 2020

 

Main contents: A foreign-invested research and development center that ceases to satisfy the conditions set forth in Article