Announcement
02 May 2017
May 2nd, 2017 - China's Ministry of Finance announced that the super deduction scheme for expenses incurred by R&D firms would be increased for SMEs.
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Number of interventions
1
1 certainly harmful
0 likely harmful
0 liberalising
List of interventions
Implementation date
01 Jan 2017
Revocation date:
31 Dec 2019
Announced: 02 May 2017
Tax or social insurance relief
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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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: 11 Jul 2018
China: Scope of loss-carry-forward system extended for 'high-tech' Chinese firms
Announced: 25 Jun 2018
China: R&D 'super deduction' policy scope expanded further to include overseas R&D outsourcing
Announced: 03 Nov 2015
China: More R&D firms made eligible for 'super-deduction' on taxable expenses
Announced: 10 Dec 2008
China: Domestic R&D firms eligible for 150% deductions on pre-tax expenses
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