2026-08-28
On 17 August 2026 the Chongqing tax authorities published a 31-item preferential tax policy list supporting the "9611" modern services industry system, mapping each incentive to the relevant tax...
2026-08-28
Announcement No. 23 of 2026, jointly issued by the Ministry of Finance, the State Taxation Administration, the NDRC and the MIIT, lets IC and industrial-machine-tool enterprises defer income tax...
2026-08-28
Since 1 January 2023, a qualifying resident enterprise may deduct an extra 100% of its eligible R&D expenses on top of the actual amount — a "super-deduction" that has...
2026-08-28
Jilin Province has extended the validity and application deadline of its foreign R&D center import-tax qualification review rules to 31 December 2030. 吉林省已将外资研发中心进口税收资格审核办法的政策有效期及申报截止日期统一延长至 2030 年 12 月 31...
2026-08-28
A "high-new technology enterprise" (HNTE) recognised in China pays enterprise income tax at a reduced 15% rate instead of the standard 25% — and foreign-invested firms are fully eligible...
2026-08-28
Enterprises in western China whose main business falls under an encouraged industry pay corporate income tax (CIT) at a reduced 15% rate, against the standard 25% rate — a...
2026-08-28
China operates a two-track tax incentive for foreign investors that recycle China profits into onshore direct investment: a deferral (no withholding tax until exit) and a 2025–2028 tax credit...
2026-08-28
Technology transfer, development and related consulting services are VAT-exempt from 1 January 2026 to 31 December 2027. 技术转让、技术开发及相关咨询服务在2026年1月1日至2027年12月31日期间免征增值税。Encouraged integrated-circuit and software firms enjoy reduced or exempted corporate income tax....
2026-08-28
Qualified R&D expenses incurred by enterprises are super-deducted at 100% for corporate income tax from 1 January 2023. 自2023年1月1日起，企业符合条件的研发费用按实际发生额100%加计扣除。Integrated-circuit and industrial-motherboard firms enjoy a 120% R&D super-deduction through 31...
2026-08-28
Since 1 January 2023, the standard R&D super-deduction is 100% (so RMB 1 of expense yields RMB 2 of deduction), confirmed as a long-term arrangement. 自 2023 年...