The New Policy concerning the Super Deduction of R&D Costs Implemented in 2014

The New Policy concerning the Super Deduction of R&D Costs Implemented in 2014     Download

In the year of 2013, Ministry of Finance and State Administration of Taxation jointly released the Notice concerning the Super Deduction of Research and Development Costs before the Calculation of the Taxable Income Amount (No. [2013] 70 Fiscal and Taxation Notice). The Notice came into force from January 1, 2013 and clarified the scope and other relating policy concerning the super deduction of R&D costs.
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