R&D Super Deduction Regulation Update
R&D Super Deduction Regulation Update
China Tax Alert - Issue 31, November 2015
Further to the State Council’s announcement on 21 October regarding the R&D Super Deduction, the Authorities issued an important Notice on Policy Improvement of Research and Development Expenses Super Deduction, Cai Shui [2015] No. 119. This document summarises the key enhancements and their implications for taxpayers.