- 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 from VAT from 1 January 2026 to 31 December 2027. 2026年1月1日至2027年12月31日，技术转让、技术开发及相关咨询服务免征增值税。
- Formed intangibles from R&D are amortised at 200% (or 220% for IC/industrial-motherboard firms). 研发形成的无形资产按200%摊销（集成电路及工业母机企业为220%）。
- The incentives apply equally to foreign-invested enterprises operating in China. 上述优惠对在中国境内运营的外商投资企业同等适用。
R&D super-deduction and VAT-law transition: 2026 tax breaks for foreign-funded firms | 研发费用加计扣除与增值税法衔接：2026年外资企业税收优惠
Foreign-invested enterprises (FIEs) building R&D capability in China can access some of the most generous tax incentives in the statutory system. Two instruments matter most in 2026: the corporate-income-tax (CIT) R&D super-deduction, and the VAT transitional exemption for technology transfer and development services that took effect with the new VAT Law. Both apply to foreign-funded firms on exactly the same terms as domestic companies.
The CIT R&D super-deduction at a glance
The R&D super-deduction (研发费用加计扣除) lets a taxpayer deduct more than the actual R&D expense when computing taxable income. For expenses that are not capitalised, the enterprise deducts the actual amount incurred plus an additional percentage. For expenses that meet the capitalisation threshold and become intangible assets, the amortisation base is likewise inflated.
Under Ministry of Finance and State Taxation Administration Announcement No. 7 of 2023 (财政部 税务总局公告2023年第7号), effective 1 January 2023:
- R&D expenses that are not capitalised are deducted at 100% above the actual amount — i.e. a total of 200% of the qualifying expense is deductible.
- R&D expenses that are capitalised into intangible assets are amortised at 200% of the cost basis.
This 100% super-deduction rate was previously a temporary uplift that has now become a baseline rule for all qualifying enterprises.
Enhanced rate for strategic sectors
Certain strategic industries receive an even higher rate. Under Announcement No. 44 of 2023 (财政部 税务总局公告2023年第44号), qualifying integrated-circuit (IC) and industrial-motherboard enterprises may super-deduct R&D expenses at 120% above the actual amount — a total of 220% of the qualifying expense — for the period 1 January 2023 to 31 December 2027. Capitalised intangibles for these firms are amortised at 220%.
This carve-out recognises the capital intensity and national strategic importance of domestic semiconductor and high-end equipment supply chains, and it is available to FIEs in those sectors provided they meet the same qualification criteria as domestic peers.
VAT transitional exemption under the new VAT Law
China’s VAT Law entered a new phase of implementation, and transitional measures bridge the prior fragmented rules. Under Ministry of Finance and State Taxation Administration Announcement No. 10 of 2026 (财政部 税务总局公告2026年第10号), for the period 1 January 2026 to 31 December 2027, the following are exempt from VAT:
- technology transfer (技术转让);
- technology development (技术开发);
- related technical consulting and technical services (与之相关的技术咨询、技术服务).
This exemption is particularly valuable for FIEs that operate R&D centres, contract development organisations, or licence technology into or out of China. It removes a 6% (or applicable) VAT leakage on qualifying development and transfer flows during the transition window.
Practical scope and qualification
The super-deduction is available to most profit-making enterprises conducting genuine, project-based R&D activities — including FIEs. Key filing and documentation points:
- Maintain a separate R&D project ledger and expense allocation; only qualifying expenses (personnel, direct materials, depreciation of instruments, outsourcing, etc.) count.
- The additional deduction is claimed when filing the annual CIT return; the “record-filing” model has largely moved to a post-filing self-assessment with retained documentation.
- Excluded activities (routine upgrades, market surveys, general administrative work) do not qualify.
- The VAT exemption requires the contract to genuinely fall within technology transfer/development; ancillary goods sales are not covered.
Comparison table
| Instrument | Scope | Rate / Treatment | Period |
|---|---|---|---|
| CIT R&D super-deduction (general) | Non-capitalised R&D | 100% additional (200% total) | From 2023-01-01 |
| CIT R&D super-deduction (general) | Capitalised intangible | 200% amortisation | From 2023-01-01 |
| CIT R&D super-deduction (IC / industrial-motherboard) | Non-capitalised R&D | 120% additional (220% total) | 2023-01-01 to 2027-12-31 |
| CIT R&D super-deduction (IC / industrial-motherboard) | Capitalised intangible | 220% amortisation | 2023-01-01 to 2027-12-31 |
| VAT transitional exemption | Tech transfer / development + related services | 0% VAT | 2026-01-01 to 2027-12-31 |
FIE action checklist
- Map R&D projects against the qualifying-activity definition and set up project-level cost tracking.
- Confirm sector eligibility if you are in IC or industrial-motherboard manufacturing — the 120% rate is material.
- Restructure licence and development contracts to separate VAT-exempt technical services from taxable goods or general services where possible.
- Time capitalisation decisions — the 200%/220% amortisation path versus immediate expensing changes the deduction timing profile.
- Retain documentation for both CIT and VAT positions; enforcement increasingly relies on post-filing review.
Related reading
- China CIT annual reconciliation and R&D add-back mechanics
- VAT Law implementation and transitional measure tracker
- High-tech enterprise status and preferential CIT rate interplay with super-deduction
Sources
- 国家税务总局内蒙古税务智能咨询 — 纳税服务知识库，研发费用加计扣除政策说明
- 国家税务总局上海市税务局 — “2366”研发费用专栏（2026-02，引述财政部2026年第10号公告）
研发费用加计扣除与增值税法衔接：2026年外资企业税收优惠
在中国布局研发能力的外商投资企业（外资企业），可以享受到现行税制中力度最大的税收优惠之一。2026年最值得关注的有两项工具：企业所得税（CIT）研发费用加计扣除，以及随新《增值税法》落地、针对技术转让与开发服务实施的增值税过渡性免税。两者对内外资企业一视同仁，外资企业适用条件与本土企业完全相同。
企业所得税研发费用加计扣除概览
研发费用加计扣除，是指纳税人在计算应纳税所得额时，可在实际研发费用之外，额外按一定比例扣除。未形成无形资产的费用，按实际发生额加计后扣除；形成无形资产的，则相应抬高摊销基数。
根据《财政部 税务总局关于进一步完善研发费用税前加计扣除政策的公告》（财政部 税务总局公告2023年第7号），自2023年1月1日起：
- 未形成无形资产的研发费用，在按规定据实扣除的基础上，再按实际发生额的100%加计扣除，即可扣除总额达实际额的200%。
- 形成无形资产的，按照无形资产成本的200%在税前摊销。
这一100%的加计比例，由阶段性上浮政策转为面向所有符合条件企业的基准规则。
战略行业的更高比例
部分战略产业享受更优比例。根据《财政部 税务总局关于提高集成电路和工业母机企业研发费用加计扣除比例的公告》（财政部 税务总局公告2023年第44号），符合条件的集成电路和工业母机企业，在2023年1月1日至2027年12月31日期间，研发费用未形成无形资产的，可按实际发生额的120%加计扣除（合计220%）；形成无形资产的，按成本的220%摊销。
这一安排体现了对国内半导体与高端装备供应链资本密集度和国家战略意义的认可，相关领域的外资企业只要符合与本土企业相同的条件，同样可以享受。
新增值税法下的过渡性免税
中国《增值税法》进入新的实施阶段，过渡性措施衔接此前分散的规则。根据《财政部 税务总局关于增值税法实施若干过渡性措施的公告》（财政部 税务总局公告2026年第10号），2026年1月1日至2027年12月31日期间，下列项目免征增值税：
- 技术转让；
- 技术开发；
- 与之相关的技术咨询、技术服务。
该免税政策对运营研发中心、合同研发组织或从事技术引进/输出的外资企业尤为重要，可在过渡期内消除相关开发与技术转让环节中6%（或适用税率）的增值税损耗。
实务范围与享受条件
加计扣除适用于多数开展真实、以项目为基础的研发活动的营利性企业，包括外资企业。关键申报与资料要点如下：
- 建立研发项目辅助账并单独归集费用，仅符合条件的支出（人员、直接材料、仪器折旧、外包等）可计入。
- 额外扣除在年度企业所得税申报时享受，已从“备案制”转向留存备查的事后自我评估。
- 排除活动（常规升级、市场调查、一般行政管理）不在范围内。
- 增值税免税要求合同真正属于技术转让/开发范畴，附带的货物销售不在覆盖之内。
对比一览
| 工具 | 适用范围 | 比例 / 处理 | 期间 |
|---|---|---|---|
| 企业所得税研发加计（一般） | 未资本化研发费 | 加计100%（合计200%） | 自2023-01-01 |
| 企业所得税研发加计（一般） | 形成无形资产 | 200%摊销 | 自2023-01-01 |
| 企业所得税研发加计（集成电路/工业母机） | 未资本化研发费 | 加计120%（合计220%） | 2023-01-01至2027-12-31 |
| 企业所得税研发加计（集成电路/工业母机） | 形成无形资产 | 220%摊销 | 2023-01-01至2027-12-31 |
| 增值税过渡性免税 | 技术转让/开发及关联服务 | 0%增值税 | 2026-01-01至2027-12-31 |
外资企业行动清单
- 对照可加计活动定义梳理研发项目，建立项目级成本归集。
- 若属集成电路或工业母机制造，确认行业资格——120%比例影响重大。
- 重构许可与开发合同，在可能时将免征增值税的技术服务与应税货物或一般服务分离。
- 把握资本化时点——200%/220%摊销路径与当期费用化会影响扣除的时间分布。
- 留存所得税与增值税两项资料，监管日益依赖事后审查。
延伸阅读
- 中国企业所得税汇算清缴与研发加计回填机制
- 增值税法实施及过渡性措施跟踪
- 高新技术企业认定与优惠税率同加计政策的叠加关系