Notification: Investment research and development of small and medium-sized enterprises, relaxing the deduction period

1. Process according to the Central District State Taxation Yunlin Service Letter No. 1050300849B dated March 15

 

2. The propaganda matters are as follows:

The Yunlin Branch of the State Administration of Taxation held an invoice donation activity and donated 15 undrawn paper invoices or 12 non-physical electronic invoices, which can be exchanged for 1 Easy Card, 12 paper or 10 non-physical electronic invoices, 1 stationery set or cup, 8 paper or 5 non-physical electronic invoices, and 1 exchangeable folder, while supplies last

 

In order to promote R&D innovation, the expenditures invested by small and medium-sized enterprises in research and development are relaxed for a deduction period (deduction rate of 15% and deduction period of 1 year or deduction rate of 10% and deduction period of 3 years), and shall not exceed 30% of the business tax payable for the current year. Central District State Taxation Bureau Yunlin Branch cares about you