Announcement
25 Jun 2018
June 25th, 2018 - The Chinese government expanded the scope of a policy allowing R&D corporate income tax to be 'super deductible'.
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Number of interventions
1
0 certainly harmful
0 likely harmful
1 liberalising
List of interventions
Implementation date
01 Jan 2018
Revocation date:
No revocation date
Announced: 25 Jun 2018
Local content incentive
In force
Pursuant to the executive meeting of the PRC State Council in April 2018, the Ministry of Finance released an announcement in June to implement one of the measures proposed therein. China operates a s...
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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: 25 Apr 2018
China: Simplified rules bring preferential tax application procedure for foreigners in line with domestic firms
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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Liberalising Trade Policy Measures
This Thread tracks liberalising 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
14469
interventions
186
jurisdictions