China: More R&D firms made eligible for 'super-deduction' on taxable expenses

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Description

In the PRC Ministry of Finance's Caishui 119/2015, as well as laying out the framework of a 'super-deduction' scheme for R&D expenses (please see other interventions for more information), the ann...

Intervention Details

Intervention Type

Local content incentive

MAST Chapter

I: Trade-related investment measures

Implementation date

01 Jan 2016

Revocation date

31 Dec 2017

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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