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China Tax & Investment Express Issue No. 2022011 - Further implementation of Corporate Income Tax preferential policies for qualifying small 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 regarding further implementation of Corporate Income Tax preferential policies for qualifying small and micro-sized enterprises; Notice regarding the pilot tax refund policy for land ports of shipment; Notice regarding formulating the list of integrated circuit enterprises (projects) and software enterprises eligible for preferential tax policies in 2022; Notice regarding the pilot innovative administration of the information change of national technology business incubators and national record-filing makerspaces; 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.