close
Share with your friends
KPMG Logo
  • Insights
  • Industries
  • Services
  • Careers
  • About us
  • Events
KPMG Logo

KPMG Personalization

Get the latest KPMG thought leadership directly to your individual personalized dashboard
  • Home ›
  • Insights ›
  • short title ›
  • KPMG International ›
  • 研究開発費の割増損金算入と自主革新モデル区の範囲の拡大・整備

研究開発費の割増損金算入と自主革新モデル区の範囲の拡大・整備

研究開発費の割増損金算入と自主革新モデル区の範囲の拡大・整備

チャイナタックスアラート（中国税務速報）- 第29回, 2015年10月

中国税務速報

李克強総理は、本年10月21日に開催された国務院常務会議において、企業の研究開発費の割増損金算入政策の改善を図り、研究開発（R＆D）活動を積極的に展開させると公表した。

Download pdf (734.6 KB)

© 2026 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in Chinese Mainland, KPMG, a Macau SAR partnership, and KPMG, a Hong Kong SAR partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

The KPMG name and logo are trademarks used under license by the
independent member firms of the KPMG global organisation.

For more detail about the structure of the KPMG global organisation please visit https://kpmg.com/governance.

京ICP备12028186号-1
京公网安备11010102003233号

Connect with us

  • Find office locations kpmg.findOfficeLocations
  • kpmg.emailUs
  • Social media @ KPMG kpmg.socialMedia
  • Legal
  • Privacy
  • Accessibility
  • Sitemap
  • Help
  • Glossary
  • Sitemap
  • Legal
  • Privacy
  • Accessibility
  • Sitemap
  • Help
  • Glossary
  • Sitemap
  • Contact
  • Contact us
  • KPMG International Hotline
  • Local Ethics line
  • Media
  • Press Releases
  • Alumni
  • Alumni Programme
  • facebook. Opens in a new window
  • twitter. Opens in a new window
  • Contact
  • Contact us
  • KPMG International Hotline
  • Local Ethics line
  • Media
  • Press Releases
  • Alumni
  • Alumni Programme

Request for proposal

Subscription

Subscription

E-mail address is invalid.

© 2026 KPMG a partnerships established under Ghanaian law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

close