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

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...

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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

No

Eligible firms

all

Affected Trading Partners

Graph

Table

Affected Sectors

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Affected Products

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