06 December 2017 China expands scope of qualifying R&D expense for super deduction China's State Administration of Taxation (the SAT) released Public Notice [2017] No. 40 on November 8, to expand the scope of qualifying research and development (R&D) expenses eligible for a super deduction and to clarify certain related issues. The super deduction means an additional 50% deduction of the actual R&D expenses. Document ID: 2017-2065 |