Announcement
03 Nov 2015
November 3rd, 2015 - Three Chinese ministries announced proposals for expanding the range of R&D firms eligible for 'super-deductions' would be officially implemented.
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Number of interventions
3
2 certainly harmful
0 likely harmful
1 liberalising
List of interventions
Implementation date
01 Jan 2016
Revocation date:
31 Dec 2017
Announced: 03 Nov 2015
Local content incentive
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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Implementation date
01 Jan 2016
Revocation date:
No revocation date
Announced: 03 Nov 2015
Tax or social insurance relief
In force
Caishui 119/2015 of November 2015 established a negative list of sectors which are not eligible for 150% 'super-deductions' on eligible R&D expenses.
From 2016 onwards, any firm that can convincin...
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Implementation date
01 Jan 2016
Revocation date:
No revocation date
Announced: 03 Nov 2015
Tax or social insurance relief
In force
On the 3 November 2015, three Chinese ministries announced in Caishui 119/2015 that official implementation of a plan to widen the range of R&D firms eligible for 150% 'super-deductions' on eligib...
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Related State Acts
Announced: 23 Mar 2022
China: Increased R&D super deduction rate for technology-based SME
Implemented: 31 Dec 2023
China: 'Super deductions' on corporate R&D expenses scheme extended and expanded for manufacturing firms
Announced: 25 Jun 2018
China: R&D 'super deduction' policy scope expanded further to include overseas R&D outsourcing
Announced: 02 May 2017
China: Extra 25% for SMEs under R&D firm super deduction scheme on pre-tax expenses
Announced: 10 Dec 2008
China: Domestic R&D firms eligible for 150% deductions on pre-tax expenses
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