Announcement
23 Mar 2022
In March 2022, the Chinese government increased the pre-tax super deduction of R&D expenses for firms classified as 'technology-based SMEs' (TSMEs) from 75% to 100%. The amendment enters into force retrospectively on 1 January 2022.
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Number of interventions
1
1 certainly harmful
0 likely harmful
0 liberalising
List of interventions
Implementation date
01 Jan 2022
Revocation date:
No revocation date
Announced: 23 Mar 2022
Tax or social insurance relief
In force
On 23 March 2022, several Chinese ministries jointly released Announcement 2022/16, amending the pre-tax super deduction of R&D expenses for firms classified as 'technology-based SMEs' (TSMEs). Th...
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Related State Acts
Announced: 26 Mar 2023
China: Establishment of R&D super-deduction rate for all qualifying enterprises
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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