Type: Legislation
Revision part of the forms and filing instructions of the “Annual Tax Return of the People’s Republic of China for Corporate Income Tax (Class A, 2017 Edition)”. Cancellation of filing and reporting requirements for deduction of R&D expenses. For tax-related matters in previous years, adjustments shall be made in accordance with relevant rules of the corporate income tax return for the corresponding year.
Effective date: During 2019-2020