R&D Super-Deduction Tax Incentive
Provides Chinese companies a tax deduction framework for qualifying innovation spend through annual tax filing.
China's R&D Super-Deduction (研发费用加计扣除) is a nationwide corporate income tax incentive that allows qualifying PRC-registered enterprises to deduct eligible research and development expenditures at 200% of actual spend when computing taxable income. This policy rate was confirmed post-2023, particularly for manufacturing sector companies, and represents an effective cash-equivalent benefit of up to …
Allows PRC-registered enterprises to deduct eligible R&D expenditures at 200% of actual spend when computing corporate income tax, claimed via the annual tax return with no competitive application required.
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