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
Oct 28, 2022
Expenses on overseas-commissioned R&D may be super-deducted
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Published: September 27, 2022
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