国家税务总局关于研发费用税前加计扣除归集范围有关问题的公告

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.

Timeline

By province

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.

What the local documents add

Measures the keyword screen finds in the citing documents (unreviewed leads), and how many restrict applicants to locally registered firms.

Tax relief · 3 Capital grant · 1

Every citing document