๐ Tax Incentives
Key documents governing Enterprise Income Tax incentives โ High-tech enterprises, R&D super deduction, small enterprises, and reinvestment WHT deferral
EIT Tax Incentives
ไผไธๆๅพ็จไผๆ ๆฟ็ญ
China offers significant EIT incentives for qualifying enterprises. The main categories include:
- High and New Technology Enterprises (HNTE) โ reduced 15% rate (vs. standard 25%) under Article 28 of EIT Law
- R&D Super Deduction โ additional deduction of R&D expenses under Article 30 of EIT Law
- Small and Low-profit Enterprises โ reduced rate under Article 28 of EIT Law, further reduced by Caishui 2023 No.6
- Reinvestment WHT Deferral โ temporary exemption for foreign investors who reinvest profits directly, under Article 37 of EIT Law
For detailed implementation, see the Implementation Regulations, particularly Articles 91โ100.
Official source: All documents below are published in the STA Policy & Regulation Database (็จๅกๆปๅฑๆฟ็ญๆณ่งๅบ) โ the authoritative repository maintained by the State Taxation Administration. The "Source" links in the table point to provincial STA mirror pages for reliable direct access.
Understanding document numbering
Chinese regulatory documents are identified by romanised (pinyin) prefixes of the issuing authority โ a convention standard across Big 4 firms and international tax practice.
| Prefix | Chinese | Issuing body |
|---|---|---|
| Caishui | ่ดข็จ | Ministry of Finance + STA (joint notice) |
| Guokefahuo | ๅฝ็งๅ็ซ | Ministry of Science & Technology + MOF + STA (joint) |
| MOF/STA [Year] No.X | ่ดขๆฟ้จ ็จๅกๆปๅฑๅ ฌๅ | MOF + STA (joint announcement, post-2010) |
See also the full naming guide on the STA Circulars page.
EIT Incentive Documents (5 documents)
| Document No.โ | Titleโ | Issuedโผ | Type | Status | Links |
|---|---|---|---|---|---|
| MOF/STA 2023 No.7 | Announcement on Further Improving the Policy of Pre-tax Super Deduction for R&D Expenses (100% rate) ๅ
ณไบ่ฟไธๆญฅๅฎๅ็ ๅ่ดน็จ็จๅๅ ่ฎกๆฃ้คๆฟ็ญ็ๅ
ฌๅ | 2023.03.26 | Incentive | In force | |
| Caishui 2023 No.6 | Announcement on Implementing Preferential EIT Policies for Small and Low-profit Enterprises and Individual Businesses ๅ
ณไบๅฐๅพฎไผไธๅไธชไฝๅทฅๅๆทๆๅพ็จไผๆ ๆฟ็ญ็ๅ
ฌๅ | 2023.03.26 | Incentive | In force | |
| Caishui 2018 No.102 | Notice on Temporary Exemption of Withholding Tax on Profits Directly Reinvested by Foreign Investors ๅ
ณไบๆฉๅคงๅขๅคๆ่ต่
ไปฅๅ้
ๅฉๆถฆ็ดๆฅๆ่ตๆไธๅพๆถ้ขๆๆๅพ็จๆฟ็ญ้็จ่ๅด็้็ฅ | 2018.09.29 | Incentive | In force | |
| Guokefahuo 2016 No.32 | Measures for the Administration of the Recognition of High and New Technology Enterprises ้ซๆฐๆๆฏไผไธ่ฎคๅฎ็ฎก็ๅๆณ | 2016.01.29 | Incentive | In force | |
| Caishui 2015 No.119 | Circular on Improving the Policy of Pre-tax Super Deduction for R&D Expenses ๅ
ณไบๅฎๅ็ ็ฉถๅผๅ่ดน็จ็จๅๅ ่ฎกๆฃ้คๆฟ็ญ็้็ฅ | 2015.11.02 | Incentive | In force |
Source: State Taxation Administration โ Policy & Regulation Database (fgk.chinatax.gov.cn)
๐ STA Circulars & Administrative Measures
Key circulars and departmental rules issued by the State Taxation Administration relating to Enterprise Income Tax
Individual Income Tax
ไธชไบบๆๅพ็จ โ Overview of PRC individual income tax legislation, rates, deductions, and expatriate rules
2026 ยฉ Denis Shushin.
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