Chongqing’s 31-Point Tax Incentive List for the Modern Services Industry

2026-08-28 税收优惠, 税种

  • 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 type, eligible taxpayer and policy basis.
    2026 年 8 月 17 日，重庆市税务局发布《支持构建”9611″现代服务业产业体系税费优惠政策清单》，梳理编制 3 大类 31 项税费优惠政策，逐项列明核心要点、涉及税种、享受主体与政策依据。
  • The list groups 31 incentives into three categories: 8 general services-sector preferences, 14 preferences for the nine leading productive services industries, and 9 preferences for the six characteristic consumer-services industries.
    清单将 31 项优惠分为三类：支持服务业普惠性税费优惠 8 项、支持 9 大优势生产性服务业专项优惠 14 项、支持 6 大特色生活性服务业专项优惠 9 项。
  • Headline items include VAT exemption below the small-scale taxpayer threshold, halved individual income tax for self-employed individuals, reduced corporate income tax for small and low-profit enterprises, R&D expense super-deduction, VAT refund for software products and income-tax exemption for technology-transfer income.
    重点条目包括：小规模纳税人起征点以下免征增值税、个体工商户个人所得税减半征收、小型微利企业减免企业所得税、研发费用加计扣除、软件产品增值税超税负即征即退、技术转让所得减免企业所得税等。
  • The list is a local implementation of Chongqing’s 2026–2027 Action Plan for Expanding and Upgrading Services, itself a follow-through of the State Council’s Opinion on Promoting the Expansion and Upgrading of the Services Industry (Guo Fa [2026] No. 7).
    清单是重庆《推进服务业扩能提质行动方案（2026—2027 年）》的落地工具，该方案承接国务院《关于推进服务业扩能提质的意见》（国发〔2026〕7 号）。
  • For foreign-invested services companies, the practical value is a single, authoritative checklist to verify which of the 31 incentives their Chongqing operations qualify for — covering VAT, IIT, CIT, property tax and land-use tax across productive and consumer services.
    对外资服务企业，实用价值在于一份权威清单可逐项核对在渝业务可享受哪些优惠——涵盖增值税、个人所得税、企业所得税、房产税与城镇土地使用税，覆盖生产性与生活性服务业。

Chongqing’s 31-Point Tax Incentive List for the Modern Services Industry | 重庆 31 项现代服务业税费优惠政策清单解读

Background: from State Council policy to local checklist

In April 2026 the State Council issued the Opinion on Promoting the Expansion and Upgrading of the Services Industry (Guo Fa [2026] No. 7), which placed services development at the centre of the industrial agenda. Chongqing responded with the Action Plan for Expanding and Upgrading the Services Industry (2026–2027), approved by the Chongqing municipal government in July 2026, which sets out a “9611” modern services system: nine leading productive-services industries (digital information, sci-tech innovation, modern logistics and supply chain, modern finance, business and exhibitions, design and testing, cultural creativity, energy conservation and environmental protection, and skills training), six characteristic consumer-services industries (elderly care and childcare, healthcare, modern community services, modern commerce, cultural tourism and events, and emotional consumption), and eleven signature services brands. On 17 August the Chongqing tax authorities published the 31-item preferential tax policy list as the practical companion to that plan.

The three categories and headline items

Category one, general services-sector preferences (8 items), includes: VAT exemption for small-scale taxpayers below the threshold (monthly sales of RMB 100,000 or less); halved individual income tax for self-employed individuals; and reduced corporate income tax for small and low-profit enterprises. Category two, preferences for the nine leading productive services (14 items), includes R&D expense super-deduction, VAT refund for software products whose tax burden exceeds 3 per cent, exemption of income tax on technology-transfer income, and preferences tied to modern logistics, design and testing, and financial services. Category three, preferences for the six characteristic consumer services (9 items), includes VAT exemption for qualifying childcare, nursery and eldercare services, and exemption from property tax and urban land-use tax for houses and land used by schools, nurseries and kindergartens for their own use. Each item in the list states the tax type, eligible taxpayer and policy basis, so that a company can check applicability without cross-referencing multiple circulars.

What the list means for foreign-invested services companies

For a foreign-invested company operating services in Chongqing — whether a software or industrial-design subsidiary, a logistics or supply-chain arm, a clinic or eldercare project, or a regional trading entity — the list offers three practical benefits. First, a compliance shortcut: instead of assembling circulars from the Ministry of Finance and the State Taxation Administration, a tax team can screen the 31 items against its business lines and confirm which preferences apply. Second, planning clarity: because the list separates productive and consumer services, a group with multiple service lines can map incentives to each entity. Third, a local anchor: with the municipality’s own interpretation, companies can rely on a consistent local reading when claiming preferences such as the R&D super-deduction or software VAT refund. The tax authorities have also committed to strengthened policy publicity, Q&A support and data-based delivery of the incentives to the right taxpayers, which reduces the risk of missed claims.

Practical steps

Foreign-invested services companies in Chongqing should: (1) obtain the 31-item list from the Chongqing tax authorities’ website; (2) map each service line to the three categories and identify the eligible items, with particular attention to R&D super-deduction, software VAT refund and technology-transfer income-tax exemption for productive services, and to childcare/eldercare VAT and property-tax preferences for consumer services; (3) verify the underlying national basis for each item so that local claims are consistent with the State Taxation Administration’s implementation rules; (4) file and claim through the standard tax procedures, retaining the documentation each incentive requires; and (5) monitor updates, since the “9611” plan runs to 2027 and both the local and national incentive frameworks are expected to be refreshed as implementation matures.

What to watch next

Three developments are worth tracking through 2026 and 2027. First, the “9611” system itself: the Action Plan sets out staged targets to 2027 — a services-sector added value of RMB 2.2 trillion, a software and information industry revenue above RMB 650 billion, and more than 1,000 newly registered above-scale services enterprises — and the incentive list is expected to be refreshed as these targets evolve. Second, the national layer: the State Council’s Opinion on Promoting the Expansion and Upgrading of the Services Industry and the “15th Five-Year Plan” for modern services development in Chongqing (2026–2030) create a rolling stream of follow-up circulars; companies should re-screen the list whenever a new national or municipal services document is published. Third, delivery mechanics: Chongqing tax authorities have promised data-driven, targeted delivery of incentives to eligible taxpayers, so companies should ensure their registration and industry-classification data with the tax bureau is accurate — an incorrect industry tag is a common reason a business misses a preference it qualifies for.

Sources

重庆 31 项现代服务业税费优惠政策清单解读

背景：从国务院政策到地方清单

2026 年 4 月，国务院印发《关于推进服务业扩能提质的意见》（国发〔2026〕7 号），把服务业发展置于产业议程的核心。重庆随后印发《重庆市推进服务业扩能提质行动方案（2026—2027 年）》（2026 年 7 月经市政府办公厅印发），构建”9611″现代服务业体系：9 大优势生产性服务业（数智信息、科技创新、现代物流与供应链、现代金融、商务会展、设计检测、文化创意、节能环保、技能实训）、6 大特色生活性服务业（养老托育、医疗健康、现代社区服务、现代商贸、文旅赛事、情绪消费）、11 张服务业”金名片”。8 月 17 日，重庆市税务局发布 31 项税费优惠政策清单，作为该方案的落地配套工具。

三大类与重点条目

第一类，支持服务业普惠性税费优惠（8 项）：包括小规模纳税人月销售额 10 万元以下免征增值税、个体工商户个人所得税减半征收、小型微利企业减免企业所得税等。第二类，支持 9 大优势生产性服务业专项优惠（14 项）：包括研发费用加计扣除、软件产品增值税超税负即征即退、技术转让所得减免企业所得税，以及现代物流、设计检测、金融服务相关优惠。第三类，支持 6 大特色生活性服务业专项优惠（9 项）：包括符合条件的育养服务免征增值税，学校、托儿所、幼儿园自用房产、土地免征房产税与城镇土地使用税等。清单逐项列明涉及税种、享受主体与政策依据，企业无需交叉翻阅多份文件即可核对适用性。

对外资服务企业的意义

对在重庆从事服务业务的外资企业——无论是软件或工业设计子公司、物流与供应链机构、诊所或养老项目，还是区域贸易主体——清单提供三重实务价值。其一，合规捷径：税务团队无需自行拼凑财政部与税务总局文件，可对照 31 项筛一遍业务线并确认适用优惠。其二，筹划清晰：清单区分生产性与生活性服务业，多业务线集团可为每个主体逐一映射优惠。其三，地方锚点：以市级解读为准，企业在申报研发加计扣除、软件增值税退税等优惠时可依赖一致的地方口径。税务部门还承诺强化政策宣传、答疑与数据化精准推送，降低漏享风险。

操作建议

在渝外资服务企业应：（1）从重庆市税务局官网获取 31 项清单；（2）将各业务线映射到三大类并识别适用条目——生产性服务业重点关注研发加计扣除、软件增值税即征即退与技术转让所得税减免，生活性服务业关注育养服务增值税与房产税优惠；（3）逐项核对国家层面政策依据，确保地方申报与税务总局实施规则一致；（4）按标准申报程序办理并留存各优惠所需凭证；（5）持续跟踪更新——”9611″方案运行至 2027 年，地方与国家优惠框架预计将随实施推进动态调整。

后续看点

2026—2027 年有三条线索值得跟踪。其一，”9611″体系本身：行动方案设定了分阶段目标至 2027 年——服务业增加值 2.2 万亿元、软信产业主营业务收入突破 6500 亿元、新培育规上服务业企业 1000 家——清单预计将随目标演进刷新。其二，国家层面：国务院《关于推进服务业扩能提质的意见》与重庆《”十五五”现代服务业发展规划（2026—2030 年）》形成滚动政策流；每有新的国家或市级服务业文件发布，企业都应重新筛查清单。其三，落地机制：重庆税务部门承诺以数据化、精准化方式向适用主体推送优惠，企业应确保在税务局的登记与行业分类数据准确——行业标签不准确是符合条件却漏享优惠的常见原因。

Sources