China: Domestic R&D firms eligible for 150% deductions on pre-tax expenses

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Description

On the 10 December 2008, the PRC State Administration of Taxation announced a plan to provide benefits to certain R&D firms by allowing 'super-deductions' of 150% to certain pre-tax expenses. To q...

Intervention Details

Intervention Type

Tax or social insurance relief

MAST Chapter

L: Subsidies (excl. export subsidies)

Implementation date

01 Jan 2008

Revocation date

31 Dec 2015

Implementation level

National

Affected flow

Inward

Announced as temporary

Eligible firms

all

Affected Trading Partners

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Affected Sectors

Affected Products

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Harmful Trade Policy Measures

This Thread tracks harmful trade policy interventions affecting all products. Covering all types of interventions monitored by Global Trade Alert, it highlights how the yearly number of these measures has evolved over time.

Published: 04 Sep 2024

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