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
On 10 August 2026, Hainan's commerce authority released a draft regulation on duty-free shops selling "zero-tariff" daily consumer goods to island residents, seeking public comment until 8 September 2026....
2026-08-28
On 12 August 2026, the MIIT published Announcement No. 21 of 2026, releasing Batch 409 of the catalogue of road motor-vehicle manufacturers and products together with the NEV catalogues...
2026-08-28
Caishui No. 34 extends the Greater Bay Area individual income tax preference through 31 December 2027. 财税〔2023〕34号将粤港澳大湾区个人所得税优惠政策延续执行至2027年12月31日。Guangdong and Shenzhen pay a subsidy on the mainland–Hong Kong SAR...
Tax Incentives / 税收优惠, Tax Types / 税种
2026-08-28
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....
2026-08-28
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...
2026-08-28
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...
2026-08-28
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%...
2026-08-28
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%...