Revision of annual corporate income tax return forms

November 19, 20210

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 


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