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China Tax & Investment Express Issue No. 2022013 - Further raising the super deduction ratio of research and development expenses of Technology-based Small and Medium-sized Enterprises
China Tax & Investment Express (CTIE) brings you the latest tax and business announcements on a weekly basis. We selected some comparatively key announcements to provide for a synopsis and we also provide a link that leads you to the full content of each latest announcement (in Chinese).
Matters covered in this issue include: Public notice (PN) regarding further raising the super deduction ratio of research and development expenses of Technology-based Small and Medium-sized Enterprises; Opinions on further regulating the profit-making behavior of livestreaming and promoting the healthy development of the industry; Notice regarding the “2022 Action Plan on Simplifying Tax Procedures for Taxpayers (2.0 Version)”; Notice issued by the Executive Committee of Guangdong-Macao In-Depth Cooperation Zone in Hengqin regarding the “Ten Measures for Reducing Comprehensive Costs of Enterprises in the Guangdong-Macao In-depth Cooperation Zone in Hengqin”; etc.
Please feel free to contact your EY client service professionals for further assistance if you find the announcements have an impact on your business operations.