- agency
- Ministry of Finance / State Taxation Administration
- amount
- Additional 100% pre-tax deduction for non-intangible R&D expenses (effectively 200% deductible); R&D expenses forming intangible assets amortized at 200% of actual cost. In force since January 1, 2023.
- country
- China
- deadline or recurrence
- Ongoing.
- eligibility
- Enterprises incurring qualifying R&D expenditure.