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China Tax & Investment Express Issue No. 2022021 - Matters related to enterprises claiming super deduction of research and development expenses in the provisional Corporate Income Tax filing
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: Public notice regarding matters related to enterprises claiming super deduction of research and development expenses in the provisional Corporate Income Tax (CIT) filing; Notice regarding the preferential CIT policy for the Guangdong-Macao In-depth Cooperation Zone in Hengqin; 2022 Operation Guidelines on the Refund Policy of Input Value-added Tax Credits Brought Forward from Previous Periods; Guidelines of tax policies for stabilizing foreign trade and foreign investment; Notice regarding expanding the scope of the temporary deferral of social security contributions; etc.
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.