Step 1: Check the amount of Corporate Income Tax (CIT) to be saved once the enterprises apply for the Super Deduction policy.  The check points are as follows:

Check the current annual profitability of your company
Situation	If profitable	If unprofitable
Analysis and decision making ‍‍‍‍	Check whether your company is eligible for the 150% Super Deduction.  Qualifying for the Super Deduction policy will reduce your company’s CIT burden.	Check the reasons behind the company losses
		Low related party transaction pricing leading to losses.	Normal business operations and management leading to losses, however, it is estimated that the company will be highly profitable after 5 years.
		Check whether your company is eligible for the 150% Super Deduction.  Obtaining the Super Deduction qualification will reduce the risk of your company incurring huge amount of CIT if the tax authorities were to adjust the related party transaction price.	In that case, obtaining the 150% Super Deduction qualification will increase the amount of company losses within the 5 years to come and when the company is highly profitable 5 years later, the company can offset the previous 5 years’ losses with the current year’s profits. Thereby, less or no CIT will be paid.
RTF application suggestions	1.Check whether the R&D cost can be calculated separately and  clearly. 2.Check whether the R&D products have reached the intellectual property rights application stage, if yes, start applying. 3.File the Technology Contracts and R&D projects at the Science & Technology Commission and Commission of Commerce departments. 4.Before the annual CIT clearance (May 31),file for the  R&D 150% super deduction at the tax bureau. At the same time, issue the audit report and confirm the tax authorities requirements are satisfied for the purpose of risk control.

Step 2:  Contact RTF and RTF project team can help your company to check the feasibility of this  tax saving opportunity.