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Notice from the Ministry of Industry and Information Technology, the National Development and Reform Commission, the Ministry of Finance and the State Taxation Administration on the Compilation of the List of Machine Tool Manufacturers Eligible for the Additional Deduction Policy for Research and Development Expenditure for the Year 2023
No document number · 国家税务总局 · dated 2024-02-08, 1006 days ago
Found by citation: a local document that names this directive by its number or 《title》. One that restates it without naming it is not counted here. A citation shows the document names the directive, not that it carries all of it out, and a gap is not a finding of non-compliance.
The first held document from each province that cites the directive: from the provincial government, its departments, or a city or county. In the 6 provinces marked "full" we hold the provincial government's own document list (省政府 and its General Office), so a gap there is more telling; but a response can come from a department, be published outside that list, or name the directive without its number or title. Elsewhere "none found" may only mean we have not collected the document.
No held local document cites this directive yet.