China Tax

Tax Incentive/Preference Management

The developments of the high-tech enterprises are of great significance to promote the upgrading of industrial structure, accelerate the change of the economic growth pattern, and achieve sustainable economic development. In order to support the development of the high-tech enterprises, the state has issued a series of financial subsidies and tax incentive policies available to the high-tech enterprises, including incentive policies in corporate income tax, VAT and business tax.
As one of our core business, M&T Lawyers has robust successfully experiences in assisting the enterprises to apply for all kinds of financial subsidies and tax incentives, in particular, the application and review of the eligibility of the high and new technology enterprises (“HNTE”), super-deduction of the R&D expenses and financial subsidies for R&D activities. It will greatly reduce a company’s tax burden and enhance its market competitiveness by applying for the tax incentives.
The high-tech enterprises tax team of M&T Lawyers can render the clients the following services:
  • Qualification application of the HNTE and review. According to Article 28 of the Enterprise Income Tax Law, the enterprise income tax rate applicable to HNTE eligible for key support from State shall be reduced to 15%.
  • “Double soft” qualification identification“Double soft qualification identification” refers to “software products identification” and “software enterprises identification”.
  • Identification of the technically-advanced service enterprises
  • Super-deduction of the R&D expenses
  • Turnover tax incentive application for technology development and transfer
  • Other tax incentive treatment application