Announcement
22 Sep 2022
In September 2022, the Chinese government introduced a temporary increase in the pre-tax super deduction of R&D expenses for firms in certain eligible sectors not related to manufacturing. In addition, the government introduced a super deduction for new equipment and appliances purchased by high-tech enterprises.
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Number of interventions
2
2 certainly harmful
0 likely harmful
0 liberalising
List of interventions
Implementation date
01 Oct 2022
Revocation date:
31 Dec 2022
Announced: 22 Sep 2022
Tax or social insurance relief
On 22 September 2022, several Chinese ministries jointly released Announcement 2022/28, introducing a temporary 100% 'super deduction' of equipment and appliance purchases for high and new technology ...
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Announced: 22 Sep 2022
Tax or social insurance relief
On 22 September 2022, several Chinese ministries jointly released Announcement 2022/28, temporarily amending the pre-tax super deduction of R&D expenses for firms, irrespective of size, in certain...
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