Announcement
10 Dec 2008
December 10th, 2008 - China's State Administration of Taxation released a pilot programme, which let certain firms apply for large deductions to their pre-tax expenses.
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Number of interventions
1
1 certainly harmful
0 likely harmful
0 liberalising
List of interventions
Implementation date
01 Jan 2008
Revocation date:
31 Dec 2015
Announced: 10 Dec 2008
Tax or social insurance relief
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.
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Related State Acts
Implemented: 31 Dec 2023
China: 'Super deductions' on corporate R&D expenses scheme extended and expanded for manufacturing firms
Announced: 05 Aug 2020
China: State Council releases top-level policy detailing measures to safeguard and encourage inbound foreign investment
Announced: 05 Aug 2019
China: Government plan to increase funding for R&D-related SMEs
Announced: 02 May 2017
China: Extra 25% for SMEs under R&D firm super deduction scheme on pre-tax expenses
Announced: 03 Nov 2015
China: More R&D firms made eligible for 'super-deduction' on taxable expenses
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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
70712
interventions
194
jurisdictions