Tax Incentives
税收优惠 — Preferential tax policies for enterprises and foreign investors
Tax Incentives 税收优惠
China offers various tax incentives to encourage investment, innovation, and regional development.
Enterprise Income Tax Incentives
High and New Technology Enterprises (HNTE)
Certified HNTEs enjoy a reduced CIT rate of 15% (vs. standard 25%).
Small and Low-Profit Enterprises
Reduced effective CIT rates for qualifying small enterprises.
R&D Super Deduction
Additional deduction (加计扣除) for qualifying R&D expenses — currently 100% super deduction (i.e., 200% total deduction).
Key Software and Integrated Circuit Enterprises
Preferential rates: 10% CIT for qualifying enterprises; tax holidays for newly established enterprises.
Regional Incentives
- Western Development Strategy (西部大开发) — 15% CIT for encouraged industries in western regions
- Hainan Free Trade Port (海南自由贸易港) — 15% CIT for qualifying enterprises
- Special Economic Zones and FTZs — various preferential policies
Withholding Tax Incentives
- Reduced WHT rates under tax treaties
- Exemptions for certain dividend distributions
To be expanded with specific circulars and current policies.
Other Taxes
其他税种 — Stamp Tax, Deed Tax, Environmental Protection Tax, and others
Transfer Pricing
转让定价 — Transfer pricing rules and documentation requirements
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