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  • 研究開発費の割増損金算入に関する新規定の公表

研究開発費の割増損金算入に関する新規定の公表

研究開発費の割増損金算入に関する新規定の公表

チャイナタックスアラート(中国税務速報)- 第31回, 2015年11月

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中国税務速報

財政部、国家税務総局、科学技術部は共同で、李克強首相が2015年10月21日付けで公表した、研究開発費の割増損金算入に関する指導方針に基づいた「研究開発費の割増損金算入政策の完備に関する通知」(財税[2015]119号文)を公布した。

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© 2022 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in Mainland China, KPMG, a Macau (SAR) partnership, and KPMG, a Hong Kong (SAR) partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.

For more detail about the structure of the KPMG global organisation please visit https://home.kpmg/governance.

京ICP备12028186号-1
京公网安备11010102003233号

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