State Taxation Administration, Operational Guidelines for the Policy of Increasing the Super-Deduction Percentage of Other Research and Development Expenses of Enterprises to 100%

国家税务总局其他企业研发费用加计扣除比例提高到100％政策操作指南

October 28, 2022 | BY

Susan Mok

Expenses on overseas-commissioned R&D may be super-deducted

Published: September 27, 2022

 

Applicability: Enterprises to which the pre-tax super-deduction of research and development expenses at the rate of 75% currently applies. Including: enterprises other than those in industries on the negative list, such as the tobacco manufacturing industry, accommodation and catering industry, wholesale and retail industry, real estate industry, leasing and business services industry, entertainment industry, as well as enterprises other than those in manufacturing or that are small and medium science and technology enterprises and the rate of the pre-tax super-deduction of whose research and development expenses remain at 75% (Section 1).

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