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China Monthly Tax Brief: February 2024

In this monthly China tax brief for February, we highlight compliance policies and business support measures to be implemented in 2024.

Qian zhouHong kongConfirmation of electronic service taxShenzhen municipal taxation bureauShenzhen municipal finance bureauCompany lawInternational highMunicipal commission of commerceMunicipal finance bureauTaxation administrationShanghai municipal commission of commerceMinistry of financeNational enterprise credit information publicity systemLiability companyChina national developmentTechnology innovation cooperation zone

China Monthly Tax Brief: January 2024

In the January 2024 China tax brief, we discuss policies to expand market access and facilitate cross-border tax payments, among others.

Qian zhouMacau generalHengqin guangdongLiability companyMinistry of commerceChina revised company law in effectTaxation administrationChina company lawShanghai tax bureauNational developmentCompany lawMinistry of financeShanghai municipal tax administrationShenzhen municipal taxation bureauPeople bankReform commission

VAT Refund for Hiring Disabled Employees: An Explainer

China grants businesses VAT refund treatment for hiring disabled employees, in a move to promote the employment of people with disabilities.

Amber liuTax servicesMinistry of financeTaxation administrationHiring disabled employeesChina briefingwrittenAmber liureading timeSenior managerSouth chinaState taxation administrationPreferential value added tax policiesPromoting employmentCai shuiState administrationAdministrative measuresDisabled persons

China s Machine Tool Industry: Market Trends and Opportunities

China's machine tool industry, reliant on imports, offers opportunities and tax incentives to foreign businesses and investors.

United statesChina huaneng groupMinistry of industryMachine tool co ltdIndustrial machine tool enterprisesTaxation administrationReform commissionIndustrial machine tool enterprises cai shui noRd expenses for integrated circuit enterprisesAdministration commission of the state councilInformation technologyMachine tool group co ltdMinistry of finance moNational developmentGrid corporation of chinaAdministration of customs china

Qualifying for China R&D Expense Pre-Tax Super Deduction

We review case studies of applications for the China R&D expense pre-tax super deduction to understand which projects qualify.

Ministry of scienceTax administrationChinese ministry of commerceAutomotive key component technologyWechat community fan management platformSmart office deskPre tax super deductionCase studyChina briefingwrittenArendse huldreading timeState tax administrationPre tax super deduction policyCai shuiImplementation guidelinesSuper deduction policyChinese ministry

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