Global Trade Alert
Global Trade Alert

China: R&D 'super deduction' policy scope expanded further to include overseas R&D outsourcing

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

Updated: 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 ...

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