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China Tax & Investment Express Issue No. 2021019 - Guidelines on super deduction of research and development expenses for Corporate Income Tax purposes
China Tax & Investment Express (CTIE) brings you the latest tax and business announcements on a weekly basis. We selected some comparatively key announcements to provide for a synopsis and we also provide a link that leads you to the full content of each latest announcement (in Chinese).
Matters covered in this issue include: Guidelines on new policies related to the super deduction of research and development expenses for Corporate Income Tax purposes; Public Notice (PN) regarding the arrangements for transferring the responsibilities for the administration and collection of idle land charges and urban garbage disposal fees; PN regarding extending the fourth set of exclusions to the goods originating from the United States that are imposed with additional tariffs; and 2021 Regulation and Legislation plan of the Ministry of Commerce.
Please feel free to contact your EY client service professionals for further assistance if you find the announcements have an impact on your business operations.