China Briefing News

Pre-Tax Super Deduction of R&D Expenses in 2023 – An Explainer


Companies can apply for a pre-tax super deduction of 200% of their China R&D expenses – we explain who is eligible and how to apply it.

Preparing for China’s Annual CIT Filing: FAQs on Pre-Tax Deduction Vouchers


Pre-tax deduction vouchers are a critical part of annual CIT reconciliation in China. We discuss key aspects that financial managers and auditors should be aware of.

Common Errors in Accounting, Tax, Forex Management of FIEs in China


Foreign invested enterprises in China should note these common errors to optimize their internal finance processes and get the most out of their annual audit.

China Clarifies Favorable CIT Treatment to Infrastructure and “Green” Projects


China has granted six-year-long tax incentives to projects on key public infrastructure development and environmental protection. Based on those laws, a recent government document clarified the implementation of such incentives on eligible projects that have already been recognized before 2008.

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