Tax & Accounting

China’s Tax Incentives for the Manufacturing Sector in 2023


We provide an overview of preferential tax policies aimed at promoting growth, innovation, and investment in China’s manufacturing sector.

China Monthly Tax Brief: July 2023


In our China Monthly Tax Brief for July 2023, we discuss the extension of some noteworthy preferential tax policies and treatment till the end of 2027.

China Extends Multiple Tax Incentives for Small Businesses to the End of 2027


China has extended several tax incentives for small businesses till the end of 2027, including CIT, VAT, and access to preferential treatment. We discuss how the incentives apply and key dates.

China’s Tax Incentives to Support the Education Sector


China has issued a guidance note that summarizes the available tax incentives for businesses and enterprises in the education sector. We list these 28 tax incentives and their relevant policy basis.

Additional Compliance After Completing China’s Annual CIT Filing


We discuss which supporting documents must be retained for continued access to China’s tax incentives and the importance of collecting and preserving relevant documentation for asset loss deductions.

China Monthly Tax Brief: June 2023


In our China Monthly Tax Brief for June 2023, we discuss the VAT Law, Tariff Law, GBA IIT subsidy, and nationwide expansion of the fully digitalized e-fapiao. Further, China companies can now enjoy additional deduction of R&D expenses in July as well.

China Extends NEV Tax Reduction and Exemption Policy to 2027


China has extended its tax exemption policy for new energy vehicles (NEVs) until 2027, demonstrating its commitment to promoting the electric vehicle (EV) industry.

Does Your Business Qualify for China’s Reduced 15% CIT Rate? Defining “Substantial Operations” in Key Development Zones


To be eligible for the reduced 15% corporate income tax rate, companies must prove they have “substantial operations” in certain areas. We explain what the requirements are.

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