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 日。 The extension derives from two 2026 central-government instruments supporting scientific and … Foreign R&D Centers’ Import Tax Concessions Extended to 2030 Under the 15th Five-Year PlanRead more
税收优惠 / Tax Incentives
High-Tech Enterprise Status and the 15% Preferential CIT Rate for Foreign-Invested Firms (2026)
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 if they meet the same criteria. 经认定的”高新技术企业”按15%的优惠税率缴纳企业所得税，而非标准25%；外商投资企业满足同等条件即具备资格。 Eligibility hinges on core … High-Tech Enterprise Status and the 15% Preferential CIT Rate for Foreign-Invested Firms (2026)Read more
Corporate Income Tax Incentives for Encouraged and Western-Development Industries: A 2026 Guide for Foreign-Invested Enterprises
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 policy now extended through 31 December 2030. 西部地区主营业务属于鼓励类产业的企业，减按 15% 的税率征收企业所得税（标准税率为 25%），该政策已延续至 … Corporate Income Tax Incentives for Encouraged and Western-Development Industries: A 2026 Guide for Foreign-Invested EnterprisesRead more
Tax Incentives for Foreign Investors’ Onshore Reinvestment in China (2026)
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 of up to 10% of the reinvested amount. 中国对外国投资者将中国利润再投入境内直接投资实行双轨税收优惠：递延纳税（退出前不征预提所得税）与2025—2028年按再投资额最高10%的税收抵免。 The deferral … Tax Incentives for Foreign Investors’ Onshore Reinvestment in China (2026)Read more
IC and software tax breaks plus VAT-exempt technology transfer
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. 国家鼓励的集成电路与软件企业享受企业所得税减免。 Key software enterprises are taxed at 10%, while high-tech … IC and software tax breaks plus VAT-exempt technology transferRead more
R&D super-deduction and VAT-law transition: 2026 tax breaks for foreign-funded firms
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 December 2027. 集成电路及工业母机企业自2023年1月1日至2027年12月31日享受120%的研发费用加计扣除。 Technology transfer and development services are exempt … R&D super-deduction and VAT-law transition: 2026 tax breaks for foreign-funded firmsRead more
R&D super-deduction for foreign-invested firms
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 1 月 1 日起，标准研发费用加计扣除比例为 100%（每 1 元费用带来 2 元扣除），已明确为长期制度安排。 IC and industrial-machine-tool … R&D super-deduction for foreign-invested firmsRead more
Hainan FTP: incentives and who qualifies
The “double 15%” packages a 15% CIT for substantively-operating encouraged-industry enterprises with a 15% individual income tax (IIT) cap for qualifying talents. 双 15% 将由注册并实质性运营的鼓励类企业适用的 15% CIT，与面向符合条件人才的 15% 个人所得税（IIT）上限打包。 The IIT relief exempts the portion of actual tax burden above … Hainan FTP: incentives and who qualifiesRead more
Hainan FTP preferential CIT: practice notes
Hainan FTP encouraged-industry enterprises registered and substantively operating in the port pay CIT at 15% instead of 25%, but only through 31 December 2027. 注册并实质性运营于海南自贸港的鼓励类产业企业按 15% 而非 25% 缴纳 CIT，但该优惠仅执行至 2027 年 12 月 31 日。 “Substantive operation” requires the … Hainan FTP preferential CIT: practice notesRead more