Atlas/R&D super-deduction

R&D super-deduction

Tax relief | Citywide / global

Published tax guidance; applicability review

Evidence S109. 上海市“2366”产业税收优惠政策指引.

Amount and mechanism

Eligible expensed R&D: additional 100% deduction; eligible capitalized R&D: 200% amortization basis

No equity

Eligibility and timing

Qualifying enterprise R&D costs with the required accounting and evidence. A tax deduction reduces taxable income; it is not cash equal to the expense or deduction.

Annual tax filing and applicable rules

Contact and application

Official application / policy route

The linked authority or operator is the contact route. A direct current program contact is not established in this profile.

Editorial application checklist. The current official notice or agreement controls the actual procedure.

1. Check the current tax rules and recognition or accounting requirements.
2. Maintain qualifying R&D and income records with a qualified tax adviser.
3. Complete recognition where required and claim in the correct tax filing.
4. Retain evidence for review and separate tax savings from cash grants.

The published maximum is a ceiling, not an entitlement. Check the applicable notice, eligible cost period, other public support and written payment conditions.