Announcement on Increasing Pre-Tax Deduction to Support Innovation in Science and Technology

关于加大支持科技创新税前扣除力度的公告

High-tech companies are allowed 100% super tax deduction

By Susan Mok

(Issued by the Ministry of Finance, the State Taxation Administration and the Ministry of Science and Technology on September 22, 2022.)

(财政部、国家税务总局及科技部于二零二二年九月二十二日发布。)

财政部、税务总局、科技部公告 [2022] 28号

Announcement of the MOF, STA and MOST [2022] No.28

为支持高新技术企业创新发展，促进企业设备更新和技术升级，现就有关企业所得税税前扣除政策公告如下：

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