Published: September 27, 2022
Applicability: Enterprises to which the pre-tax super-deduction of research and development expenses at the rate of 75% currently applies. Including: enterprises other than those in industries
State Taxation Administration, Operational Guidelines for the Policy of Increasing the Super-Deduction Percentage of Other Research and Development Expenses of Enterprises to 100%
国家税务总局其他企业研发费用加计扣除比例提高到100％政策操作指南
Expenses on overseas-commissioned R&D may be super-deducted
By
Susan Mok