R&D Super Deduction Regulation Update | KPMG | CN

R&D Super Deduction Regulation Update

R&D Super Deduction Regulation Update

China Tax Alert - Issue 31, November 2015

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China Tax Alert

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.

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