Article 11.For the foreign invested enterprises that increase 10% or more tech developing cost that the last year, therefore 50% actual value of the said total cost will offset the CIT in current year after the approval of the tax administration.

• 十一、外商投资企业技术开发费比上年增长10%25及以上的，经税务机关批准，允许按技术开发费实际发生额的50%25抵扣当年度的应纳税所得额。