China: Scope for 50% tax deduction on R&D expenses

22 October, 2013

The Ministry of Finance of China on 30 September 2013, released a circular which expands the criteria for enterprises to be eligible to claim the extra 50 percent tax deduction on expenses incurred from research and development. The super tax

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China: Eligibility of software enterprises for corporate income tax incentives

01 September, 2013

To clarify the rules concerning software enterprises that are eligible for certain corporate income tax incentives, China’s State Administration of Taxation has issued guidance on the issues arising in qualifying for these incentives. According

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