The State Taxation Administration released on September 14, 2021 the Announcement on Further Implementing the Policy of R&D Expense Deductions. The announcement applies to tax deductions for 2021 and subsequent years.
There are three key points in the announcement. The first is to allow taxpayers to enjoy preferential policy on R&D expense deductions for the first three quarters when they make prepaid tax declarations in October; the second is to optimize and streamline account books on R&D expenses, and taxpayers can use the 2015 or 2021 version of account books; the third is to optimize how to calculate "other related expenses" on R&D projects, so as to increase tax deductions.
More detailed information could be found in Chinese at STA official website at:
And STA also provides its official explanation on the announcement at: