2026-08-28
From 1 September 2026, China begins a phased excise tax on certain battery products: mercury-free primary batteries, nickel-metal hydride batteries, lithium primary batteries, lithium-ion batteries and vanadium redox flow...
2026-08-28
A foreign-invested enterprise is generally taxed like a domestic one: a 25% corporate income tax (CIT) rate, with 15% for high-tech and 20% (on a reduced base) for small...
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
Non-resident taxpayers claim China tax-treaty benefits on a "self-assess, file-to-enjoy, retain-documents" basis — there is no advance approval or record-filing step. 非居民纳税人享受中国税收协定待遇采取"自行判断、申报享受、相关资料留存备查"方式，无需事前审批或备案。The governing rule is SAT Announcement 2019...
2026-08-28
The State Taxation Administration released China's first industry-specific cross-border tax guide on 31 July 2026, dedicated to international transport. 国家税务总局于 2026 年 7 月 31 日发布首个专门针对跨境运输的税收行业类指引。The guide is...