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In This Issue:

  • China completes the tax administration reform to merge state and local tax bureaus
  • New SAT bulletin provides document requirements for EIT deduction
  • TASE tax incentive expands to more industries
  • Super deduction incentive expands to cover expenses incurred for outsourced offshore R&D activities
  • China renews EIT incentives for integrated circuit manufacturing enterprises
  • China unifies the threshold for small-scale VAT taxpayers
  • VAT rates in various sectors reduced by 1%
  • China extends deed tax and land appreciation tax exemption for enterprise restructuring
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