The R&D Super-Deduction for Foreign-Invested Enterprises (2026)
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
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
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
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
On 13 August 2026 nine central departments including MOFCOM, the NDRC and SAMR issued the Opinions on Further Stimulating the Vitality of the Lower-Tier Market and Activating County-Level Consumption...
2026-08-28
On 3 August 2026 the NDRC and the National Energy Administration issued the New Power System Construction "15th Five-Year" Plan (Fa Gai Neng Yuan No. 942), the first...
2026-08-28
On 13 August 2026, the Ministry of Ecology and Environment said China's national carbon-emission trading market will expand from power, steel, cement and aluminium smelting to petrochemical and chemical...
2026-08-28
China has built a unified national green-power trading framework and a nationwide Green Electricity Certificate (GEC) system; foreign-invested enterprises registered in China can open accounts and procure GECs like...
2026-08-28
Document 114 (发改价格〔2026〕114号, Jan 2026) is the first national-level rule to explicitly create a capacity-price mechanism for grid-side standalone new-type storage, treating it on a par with coal power...
2026-08-28
In March 2025 the national ETS first expanded beyond power: steel, cement and aluminium smelting were added, lifting covered CO2 to over 60% of national emissions and adding about...
2026-08-28
Green hydrogen is a 2026 policy priority: the "15th Five-Year Plan" names hydrogen and green fuels as new growth points, and Inner Mongolia alone targets large-scale green-H2 clusters with...