Chongqing: The investment in AI by state-owned enterprises is included in the research and development expenses, and is considered as profit in the operating assessment.

Chongqing Municipal People's Government Office issued the "Chongqing City Action Plan for Promoting 'AI +'," proposing to accelerate the construction of the Chongqing AI Bay Area, focusing on scene development, data services, software and hardware integration, and attracting a group of leading companies in the industry. It also includes building an innovation incubation ecosystem community for AI development enterprises and intelligent native enterprises. Increase comprehensive services for AI enterprises, support the construction of AI industry innovation complexes. Encourage companies to focus on their core business and establish AI technology subsidiaries, where the investment in AI by state-owned enterprises will be considered as profit in their operating assessments.