China's State Administration of Taxation has published Notice 99/2018 on the extension of the increased 175% R&D Super Deduction for all companies, which was approved by the State Council in July. In general, the super deduction incentive allows for a 150% deduction of eligible expenses, although for eligible SMEs, this is increased to 175%. The Notice provides that from 1 January 2018 to 31 December 2020, the increased 175% super deduction is available for all qualifying companies. The …