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Description
On the 5 May, 2017, the PRC Ministry of Finance announced that 'super deductions' on certain R&D expenses would be increased for firms classified as 'technology-based SMEs' (TSMEs) from 150% to 17...
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Intervention Details
Intervention Type
Tax or social insurance relief
MAST Chapter
L: Subsidies (excl. export subsidies)
Implementation date
01 Jan 2017
Revocation date
31 Dec 2019
Implementation level
National
Affected flow
Inward
Announced as temporary
Yes
Eligible firms
SMEs
Affected Trading Partners
Table
Affected Sectors
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Affected Products
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