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We review case studies of applications for the China R&D expense pre-tax super deduction to understand which projects qualify.

Ministry of scienceTax administrationChinese ministry of commerceAutomotive key component technologyWechat community fan management platformSmart office deskPre tax super deductionCase studyChina briefingwrittenArendse huldreading timeState tax administrationPre tax super deduction policyCai shuiImplementation guidelinesSuper deduction policyChinese ministry