China Briefing News

Qualifying for China’s Pre-Tax Super Deduction for R&D Expenses – A Case Study Review


We review case studies of companies that have applied for the pre-tax super deduction of R&D expenses to understand which projects qualify.

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.

Preparing for China’s Annual CIT Filing: Guidelines for Non-Resident Enterprises


With the deadline for the 2022 annual CIT filing at the end of May, we look at the requirements for non-resident enterprises.

Preparing for China’s Annual CIT Filing: How to Deal with Book-Tax Differences


Book-tax difference management is a key aspect of annual CIT filing in China, which businesses need to handle to avoid unnecessary penalties.

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.

Employers’ Overseas Social Insurance Contributions are IIT Taxable


An employer’s mandatory contributions made to the social welfare schemes in his home country, such as social security and medicare, should be treated as taxable income for IIT purposes.

Showing 6 of 6 articles
Events in China All Events

Our free webinars are packed full of useful information for doing business in China.

Related reading
  • Human Resources and Payroll in China 2023
  • An Introduction to Doing Business in Hong Kong 2023
  • Investing in China's Greater Bay Area: Tapping into Long-Term Opportunities
  • An Introduction to Doing Business in China 2023
  • Investing in China’s Healthcare Sector
Back to top