R&D expense super deduction
Introduction of policy
Qualified small or medium sized technology enterprises can enjoy 175% super deduction for eligible R&D expenses for CIT purpose; whilst other qualified enterprises can enjoy 150% super deduction for eligible R&D expenses for CIT purpose. Enterprises should satisfy regulatory requirements on R&D management, expense tracking, industry catalogue, etc. for R&D expense super deduction purpose.
Our services
Follow us
