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China Tax & Investment Express Issue No. 2024013 - 2024 List of IC and Software Enterprises/Projects Eligible for Prefer
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: Notice regarding formulating the lists of integrated circuit enterprises (projects) and software enterprises eligible for preferential tax policies in 2024; Notice issued by the Shenzhen Municipal Tax Service, State Taxation Administration regarding filing of related party transaction forms and preparation of transfer pricing documentations for the year 2023; “2024 Special Administrative Measures for Cross-Border Trade in Services (Negative List)” and “2024 Special Administrative Measures for Cross-Border Trade in Services in Pilot Free Trade Zones (Negative List)”; 2024 Legislative Plan of the General Administration of Customs.
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.