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Announcement on Increasing the Rate of Additional Tax Deduction for Research and Development Expenditure of Integrated Circuit and Machine Tool Manufacturers
财政部公告2023年第44号 · 财政部 税务总局 国家发展改革委 工业和信息化部 · dated 2023-09-12, 1155 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.
Measures the keyword screen finds in the citing documents (unreviewed leads), and how many restrict applicants to locally registered firms (1).
Tax relief · 7