State Taxation Administration, Measures for the Administration of Value-Added Tax Refunds for Procurement of Domestically Produced Equipment by Research and Development Institutions

国家税务总局研发机构采购国产设备增值税退税管理办法

April 27, 2020 | BY

Susan Mok

Extension is offered to R&D tax refund filings

Issued: March 11, 2020

Effective: January 1, 2019 to December 31, 2020

Main contents: A foreign-invested research and development center that ceases to satisfy the conditions set forth in Article 2 of Announcement No.91 due to a change in its own conditions shall carry out the procedures for cancellation of its tax refund record filing within 30 days from the date of the change in its conditions and cease to be eligible for the policy on the refund of taxes on the domestically produced equipment procured by it from the date of the change in its conditions (Article 9).

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