State Administration of Taxation, Measures for the Administration of the Pre-tax Deduction of the Research and Development Expenses of Enterprises (Trial Implementation)

Issued: December 10 2008
Effective: January 1 2008

Main Contents: The Measures define research and development activities and specify the super-deduction of the expenses incurred therefrom.

Related Legislation: PRC Enterprise Income Tax Law, Mar 16 2007, CLP 2007 No.3 p.21; Implementing Regulations for the PRC Enterprise Income Tax Law, Dec 6 2007, CLP 2008 No.1 p.21; PRC Law on the Administration of the Levy and Collection of Taxes (Revised in April 2001), Apr 28 2001, CLP 2001 No.5 p.12 & CLP 1995 No.3 p.12; Implementing Rules for the PRC Law on the Administration of the Levy and Collection of Taxes, Sep 7 2002, CLP 2002 No.8 p.12; State Council, Circular on the Issuance of Several Supporting Policies for Implementing the «Outline of the State Plan for the Medium and Long Term Development of Science and Technology (2006-2020) »; High and New Technology Sectors Preferentially Supported by the State; and Guide to Key High Technology Sectors Currently Targeted for Priority Development into Industries (2007)