{"id":5037,"date":"2021-11-22T17:40:11","date_gmt":"2021-11-22T17:40:11","guid":{"rendered":"https:\/\/www.elitestage.cn\/?p=5037"},"modified":"2023-03-29T11:28:33","modified_gmt":"2023-03-29T11:28:33","slug":"chinas-tax-incentives-an-overview-of-key-schemes","status":"publish","type":"post","link":"https:\/\/www.elitestage.cn\/fr\/chinas-tax-incentives-an-overview-of-key-schemes\/","title":{"rendered":"China’s Tax Incentives: An Overview of Key Schemes"},"content":{"rendered":"
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\"\"China’s tax incentives are preferential tax policies offered by its local and\/or central governments to incentivize or encourage a particular economic activity or to support disadvantaged business owners or individuals. From the investor’s perspective, these tax incentives are legitimate tools for reasonable tax planning and cost savings. Also, it is a useful indicator of market trends and government priorities.<\/p>\n

 <\/p>\n<\/section>\n

What are the types of tax incentives available in China?<\/strong><\/p>\n

There are\u00a0multiple forms<\/strong>\u00a0of tax incentives available to businesses in China, such as\u00a0tax exemptions, tax reductions, lower tax rates, tax refunds or rebates, tax credits, etc.<\/strong>\u00a0As it is not possible to exhaustively cover the subject in one article, we have categorized the tax incentives and focused on prominent examples. <\/p>\n<\/section>\n
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Based on the type of tax<\/strong><\/section>\n<\/section>\n<\/section>\n<\/section>\n
Currently, China has\u00a018 different types of taxes<\/strong>\u00a0for individuals and businesses, some of whom are eligible for more incentives than others on tax obligations like corporate income tax (CIT<\/strong>), value-added tax (VAT<\/strong>), and individual income tax (IIT<\/strong>).<\/section>\n

Here we take CIT as an example.<\/p>\n

\"\"<\/p>\n

According to the latest\u00a0Catalogue for Administration of Preferential CIT Policies<\/em>\u00a0released by the State Taxation Administration (STA) in 2018, there are in total 69 different CIT incentives that are available to enterprises.<\/p>\n

These include\u00a0CIT exemption<\/strong>\u00a0on a certain type of incomes, such as dividends, bonuses, and other equity investment income between qualified resident enterprises;<\/p>\n

\"\"<\/p>\n

CIT reductions\u00a0on certain incomes, such as income derived from eligible technology transfer; additional pre-tax deduction of certain expenses, such as research and development (R&D) expenses; tax credits for certain costs, such as the investment in seed-stage or start-up technology enterprises;<\/p>\n

Lower CIT rates\u00a0(the standard CIT rate is\u00a025 percent<\/strong>) for certain types of enterprises, such as high-tech companies or enterprises in certain regions, such as companies engaging in encouraged sectors in China’s western areas; and accelerated depreciation or one-time deduction\u00a0of the value of fixed assets.<\/p>\n

 <\/p>\n<\/section>\n

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Based on the\u00a0size of businesses<\/strong><\/section>\n<\/section>\n
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Since smaller businesses may be at a disadvantage in competitive markets due to limited capital and human resources, the government tends to provide tax incentives to support their development and help them survive and thrive during difficult times, such as under the ongoing COVID-19 pandemic.\"\"<\/p>\n
For example, small and low-profit enterprises, as per the latest policy, can enjoy:<\/section>\n
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January 1, 2020, to December 31, 2022:\u00a020 percent CIT rate on\u00a012.5 percent\u00a0<\/strong>of the taxable income amount for the proportion of taxable income not exceeding RMB 1 million(i.e., effective tax rate at\u00a02.5 percent<\/strong>).<\/section>\n<\/section>\n<\/section>\n<\/section>\n
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January 1, 2019, to December 31, 2021:\u00a020 percent CIT rate on\u00a050 percent<\/strong>\u00a0of their taxable income amount for the proportion of the taxable income of more than RMB 1 million but not exceeding RMB 3 million (i.e., effective tax rate at\u00a010 percent<\/strong>).<\/p>\n
Here, small and low-profit enterprises refer to enterprises engaged in industries that are not prohibited or restricted by the government and reporting an annual taxable income\u00a0not exceeding RMB 3 million<\/strong>, number of total employees not exceeding 300 persons, and total assets\u00a0not exceeding RMB 50 million<\/strong>.To be noted, China also provides other tax incentives to \u201csmall- and medium-sized enterprises<\/strong>\u201d and \u201csmall-scale VAT taxpayers<\/strong>\u201d, both of which are subject to different standards. Enterprises are suggested to carefully study the qualifications to see if they apply.<\/p>\n

 <\/p>\n<\/section>\n

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Based on sectors<\/strong><\/section>\n<\/section>\n
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China also provides\u00a0sector-wise<\/strong>\u00a0tax incentives for specific purposes, such as to guide industrial upgrade, to support the development of the sector, or to respond to the special characteristics of the sector.\"\"<\/p>\n
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For example, to bolster its semiconductor industry, China has rolled out a wide range of favorable policies for the integrated circuit (IC) and software industries. Among others, multiple preferential CIT incentives have been granted to encouraged IC production enterprises and projects based on the line width of the product and the expected operation period of the enterprises (e.g. qualifying IC production enterprises or projects that employ IC line width of no more than 28 nanometers (nm) and with an operation period of more than 15 years will be exempt from CIT for as many as 10 years.)<\/section>\n<\/section>\n
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Enterprises engaging in IC design, IC equipment, IC materials, IC packaging, and IC testing, and qualified software enterprises are also eligible for certain level of CIT incentives, starting from the first profit-making year of the enterprises. In addition, preferential VAT and import duty policies are available for the IC and software industries, too. <\/p>\n<\/section>\n
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Based on regions<\/strong><\/section>\n<\/section>\n
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Besides industrial and location advantages, the policy is another decisive consideration when assessing the competitiveness of a region. Thus, China provides region-based tax incentives to encourage investments in certain less attractive areas or to give comparative advantages to more economic zones. One thing to be noted here is that region-based tax incentives are usually connected to the industrial ecosystem.As for tax incentives provided in economic zones, examples include the\u00a015 percent CIT rate<\/strong>\u00a0for enterprises engaged in encouraged industries in Lingang New Area of the Shanghai FTZ, in Shenzhen’s Qianhai Area, in Pingtan Area of Fujian FTZ, and in Hainan Free Trade Port (FTP); each zone maintains their own respective standards and catalogues for assessing which industries qualify as encouraged industries.<\/p>\n

\"\"<\/p>\n

Besides preferential CIT policies, other noticeable region-based tax incentives in specific regions are the IIT refund policy provided in the\u00a0Guangdong-Hong Kong-Macao Greater Bay Area (GBA)<\/strong>\u00a0and\u00a0the Hainan FTP<\/strong>\u00a0for the portion of IIT paid that\u00a0exceeds 15 percent<\/strong>\u00a0of the taxable income, although the policy details and application procedures are different in each region.In addition, preferential VAT and import duties are implemented in certain regions.<\/p>\n<\/section>\n
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Do foreign funded companies have equitable access to tax incentives in China?<\/strong><\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n
Prior to 2008, under the\u00a0Corporate Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises,<\/em>\u00a0China actually granted more preferential tax policies to foreign invested enterprises (FIEs) in order to attract investment.However, this does not mean taxpayers can enjoy tax incentives at will, either. For one, taxpayers must retain relevant documents for potential inspection from the tax bureaus. Second, some of the required documents may involve a special application and approval process with relevant government bureaus, such as those for high-tech enterprises and IC and software enterprises.<\/p>\n

To gain eligibility for IIT refunds in certain regions also require taxpayers to apply to relevant tax bureaus.<\/p>\n

Enterprises are suggested to pay close attention to the administrative measures in addition to the qualifications for enjoying tax incentives.<\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>","protected":false},"excerpt":{"rendered":"

China’s tax incentives are preferential tax policies offered by its local and\/or central governments to incentivize or encourage a particular economic activity or to support disadvantaged business owners or individuals. 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