Beijing High and New Technology Enterprises Should Set a Subsidiary Ledger for R&D Costs

Beijing High and New Technology Enterprises Should Set a Subsidiary Ledger for R&D Costs     Download

Nowadays, Beijing SAT and Beijing Local Taxation Bureau jointly released the Notice concerning Reinforcing the Management of High and New Technology Enterprise R&D Expenditure Taxation (No. 27 Notice of Beijing SAT [2013]). According to the Notice, the high and new technology enterprises are required to set a subsidiary ledger for research and development costs.
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