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
October 28, 2022 | BY
Susan MokExpenses on overseas-commissioned R&D may be super-deducted
Published: September 27, 2022
This premium content is reserved for
China Law & Practice Subscribers.
A Premium Subscription Provides:
- A database of over 3,000 essential documents including key PRC legislation translated into English
- A choice of newsletters to alert you to changes affecting your business including sector specific updates
- Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
Already a subscriber? Log In Now
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]