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China Tax & Investment Express Issue No. 2023012 - Further optimized R&D super deduction policy
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 further optimizing the policy on super deduction of research and development expenditures; PN regarding preferential income tax policies for small and micro-sized enterprises and self-employed industrial/commercial households; PN regarding extending the implementation period of Urban Land Use Tax incentive for bulk commodity storage facilities owned or used by logistics enterprises; PN regarding extending the implementation period of the provisional zero-tariff policy for coal imports; Notice regarding formulating the list of integrated circuit enterprises (projects) and software enterprises eligible for preferential tax policies in 2023; Guidance for Management Protocol of Electronic Invoice.
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.