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SAT Issues Additional Guidance on Super Deduction for R&D Expenses

Tax Newsflash:January 22, 2016/China

On 29 December 2015, China's State Administration of Taxation (“SAT”) issued additional guidance (Bulletin 97) on the super deduction for research and development (“R&D”) expenses. (Tax Newsflash:January 22, 2016/China)

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This newsletter explains the following topics:

(1) Background
(2) Highlights of Bulletin 97
(3) Deloitte’s comments and recommendations

 

>> Click for Japanese [研究開発費用の追加控除政策に関する事項の明確化]

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