Q&A on Asian Bus.

This is the place that our Editors will reply to your various questions about doing business in Asia.
Please utilize it as a solution to the issues you have doing your daily business across Asia.

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Are expenses spent by an enterprise for research and development tax deductible?

  • FAQ: CHINA
  • Date: 15.07.2010

Yes, they are. In addition to amortisation or depreciation deductions, additional 50% deductions are available to FIEs for research and development (“R&D”) expenses.

For more details, see Tax Planning and Compliance in Asia , [CHN ¶10-360] Research and development expenses