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香港で研究開発活動を行う企業に対する税額控除の拡大を実行するための2018年税務（改正）（第7号）条例が、2018年11月2日に官報に掲載された。

政府スポークスマンは「技術革新、経済成長の促進、また研究開発人材の育成を目的として、より多くの企業に香港で研究開発を行ってもらうための控除の拡大である。」と述べ、また「これはビジネス界からの需要に応えるものでもある。我々は民間企業による研究開発投資を後押しし、徐々に現在の政府主体からより持続可能な民間主体へと切り替えていきたい。」と続けた。

当該条例は研究開発投資を、100%の控除となるタイプAと、控除が拡大されるタイプBに分類すると規定している。タイプBは2段階の控除となっており、認可を得た研究開発活動を行う香港内の指定研究機関への投資及び企業による同活動のための社内投資については、最初の200万香港ドルまでは300%、残りの金額については200%が控除される。控除の拡大に上限はなく、2018年4月1日以降に行われた研究開発投資に対して適用可能となる。

また当該条例により創新科技署署長には、認可を得た研究開発を行う香港内のあらゆる団体に対して、税額控除の対象となる指定研究機関として指定する権限が与えられる。香港内で研究開発を行っている、または行うことのできる団体は、創新科技署(the Innovation and Technology Commission、以下ITC)に指定を受けるための申請することができる。条件の詳細及び申請手順についてはITCのホームページにて近日中に公開される。

（原文）

The Government published in the Gazette today (November 2) the Inland Revenue (Amendment) (No. 7) Ordinance 2018 to implement the initiative announced in the Chief Executive’s 2017 Policy Address of providing enhanced tax deduction for the expenditures incurred by enterprises on research and development (R&D) activities in Hong Kong.

A government spokesman said, “To encourage more enterprises to conduct R&D locally so as to promote technological innovation and economic development as well as to groom local R&D talent, the Amendment Ordinance will provide enhanced tax deduction. This also addresses the calls from the business community. We aim to encourage more R&D investment from private enterprises, thereby gradually reversing the ratio of public sector expenditure versus private sector expenditure on R&D from government-led to private-led, which is more sustainable.”

The Ordinance stipulates that R&D expenditures are now classified into either “Type A expenditures” which qualify for 100 per cent deduction or “Type B expenditures” which qualify for enhanced tax deduction. The enhanced tax deduction for “Type B expenditures” is a two-tier deduction regime. The deduction is 300 per cent for the first $2 million of the aggregate amount of payments made to “designated local
research institutions” for “qualifying R&D activities”, and expenditures incurred by the enterprises for in-house qualifying R&D, and 200 per cent for the remaining amount. There is no cap on the amount of enhanced tax deduction. The arrangement is applicable to R&D expenditures incurred by enterprises on April 1, 2018, and thereafter.

In addition, the Ordinance also empowers the Commissioner for Innovation and Technology to designate any university or college located in Hong Kong, or any other institute, association, organisation or corporation that undertakes “qualifying R&D activities” in Hong Kong, as a “designated local research institution” for tax deduction purposes. R&D service providers which provide R&D services in Hong Kong and are competent to provide such services may apply to the Innovation and Technology Commission (ITC) for designation. The detailed conditions and application procedures for designation will be available on the ITC webpage shortly.