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China Tax & Investment Express Issue No. 2022010 - Corporate Income Tax deductions for equipment/devices purchases of small, medium and micro-sized enterprises
China Tax & Investment Express (CTIE) brings you the latest tax and business announcements on a weekly basis. We selected some comparatively key announcements to provide for a synopsis and we also provide a link that leads you to the full content of each latest announcement (in Chinese).
Matters covered in this issue include: Public notice (PN) regarding policies on Corporate Income Tax deductions for equipment/devices purchases of small, medium and micro-sized enterprises; PN regarding Value-added Tax policies for promoting the recovery and development of the service industries in difficulty; PN regarding collection and administration matters related to further implementing the tax and fee reduction and exemption policies of “six taxes and two fees” for small and micro-sized enterprises; Notice regarding the preferential Individual Income Tax policy for the Guangdong-Macao In-Depth Cooperation Zone in Hengqin; Notice regarding the “Work Guidelines on the Assessment of Technology-based Small and Medium-sized Enterprises (TSMEs)”; Notice regarding the assessment of TSMEs in 2022; etc.
Please feel free to contact your EY client service professionals for further assistance if you find the announcements have an impact on your business operations.