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  • 研究開発費の割増損金算入比率75%を適用

研究開発費の割増損金算入比率75%を適用

研究開発費の割増損金算入比率75%を適用

チャイナタックスアラート(中国税務速報)- 第17回, 2018年7月

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李克強首相は、2018年7月23日に開催された国務院常務会議で企業の研究開発費の割増損金算入比率75%の適用について、範囲を中小科学技術企業(科技型中小企業)から全業種まで拡大すると発表した。その減税効果の試算は650億元前後と見込まれている。

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