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CPCE Registered as “Designated Local Research Institution” (DLRI)



CPCE was granted the status as “Designated Local Research Institution (DLRI)” by the Commissioner for Innovation and Technology, with effect from 31 January 2019.  CPCE welcomes the DLRI designation as it will open up more Research and Development (R&D) opportunities through networking with the research community.

Under the amended Inland Revenue Ordinance, an enterprise will be eligible for enhanced tax deduction for “Type B expenditures”, i.e. payments made to a DLRI for conducting qualifying R&D activities on its behalf.  The tax deduction will be 300% for the first $2 million of the aggregate amount of the payments, and 200% for the remaining amount. The enhanced tax deduction for eligible enterprises will be an important measure to encourage more R&D activities in Hong Kong. 

About CPCE

The College of Professional and Continuing Education (“CPCE”), an independent self-financed arm of PolyU, offers programmes through two subsidiaries of PolyU, namely Hong Kong Community College (“HKCC”) and College of Professional and Continuing Education Limited (“CPCE Limited”). CPCE Limited includes the School of Professional Education and Executive Development (“SPEED”) and CPCE supporting offices.  The DLRI designation has been granted to both CPCE Limited and HKCC.  


CPCE 成為「指定本地研究機構」



根據新修訂的《稅務條例》,企業支付予DLRI以進行合資格研發活動的「乙類開支」,可獲額外稅務扣減,開支總額的首200 萬元可獲 300 % 稅務扣減,餘額亦可獲200 % 扣減。額外稅務扣減的措施,將有助推動本港的研發活動。


專業及持續教育學院﹝CPCE﹞是由香港理工大學成立的自資學院,透過香港專上學院﹝HKCC﹞ 及專業及持續教育學院有限公司﹝CPCE Limited﹞兩間理大的附屬公司提供課程。CPCE Limited 由專業進修學院﹝SPEED﹞及CPCE轄下行政部門所組成。CPCE Limited及HKCC分別成為「指定本地研究機構」。