Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Pre-Tax Deduction of Technology Development Cost
Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Pre-Tax Deduction of Technology Development Cost
Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Pre-Tax Deduction of Technology Development Cost
Guo Shui Fa [1999] No.49
March 25, 1999
In order to improve administration on enterprise income tax as well as pre-tax deduction of technology development cost, the State Administration of Taxation formulated the Administrative Measures for the Pre-Tax Deduction of Technology Development Cost (the "Measure").
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