Tax preference

China's current tax incentive policies system can be classified into “regional tax incentive policies” and “industrial tax incentive policies”.

Industrial tax incentive policies, such as tax incentive policies for enterprises engaged in high-tech and environmental protection, are the main body of tax incentive policy system. Except special tax incentive policy for western regions introduced by the State Administration of Taxation, the regional tax incentive policies are normally granted in the form of tax refund or financial subsidies, which are set through negotiation on case-by-case basis by local tax authority and taxpayers.

Tax incentive management team of MT Lawyers has robust experiences in respect of tax incentive planning, qualification application and dispute settlement for MNCs, SOEs and listed companies.

*Planning and management of tax incentive qualification. The common tax incentive qualification includes: High Technology Expertise ( “HNTE” ) , advanced technology enterprises, software enterprises and software product, cultural and creative enterprises and products. Tax benefits include: tax deduction and exemption, Super-deduction of RD expense, application of tax treaty benefits, financial subsidy, governments funding application.

*Routine management and maintenance of qualifications of tax incentive.

*Tax Incentive Dispute Resolution. 

Case Presentation

Provided perennial consulting services for HNTE identification and super deduction of research and development expenses for a foreign-funded manufacturing company in Beijing, and assisted the company to successfully enjoy the preferential tax policy of corporate income tax and save the company's expenses;

Provide a well-known Internet enterprise in Beijing with consulting on the corresponding value-added tax and income tax preferential policies for technology transfer, software enterprise and HNTE, and assist it to complete the corresponding procedures, and finally enjoy the corresponding tax reduction and exemption.

Provide Beijing precision instrument manufacturing enterprises with consultation on corporate income tax preferential policies related to research and development, including preferential policies for HNTE, super deduction of research and development expenses, etc., and discuss daily tax issues of enterprises;

Provided research and development of tax-related incentives and related policy research for a large Internet integrated service enterprise in Beijing, assisted the enterprise to conduct daily tax health examination, analyzed possible tax-related risks and proposed corresponding solutions;

Provided HNTE qualification recognition and R&D planning for an automobile IT service enterprise in Zhejiang, assisted the enterprise to enjoy preferential corporate income tax policies, and made corresponding planning and guidance for the enterprise's daily R&D activities;

Provided tax-related consulting services for a global IT consulting company to calculate and deduct R&D expenses, assisted the company to calculate and deduct R&D expenses, provided guidance on project declaration and content writing, and successfully saved a huge amount of corporate income tax;

Provided enterprise income tax preferential policy consultation for a pharmaceutical reagent enterprise in Beijing, assist the enterprise to apply for preferential qualification, and finally enjoy the enterprise income tax preferential policy;

Provided consultation on R&D tax-related preferential policies for an automobile technology service company in Beijing, assisted the company in applying for preferential qualifications, and finally enjoyed preferential corporate income tax policies;

Provided preferential tax policy consultation on Hainan Free Trade Port for an Internet platform enterprise in Shaanxi, assist the enterprise to land in Hainan, complete substantive business objectives, and enjoy the "double 15 preferential treatment" of enterprise income tax and individual income tax.

Professional Team



M&T Lawyers Beijing Office

Perennial tax advisor, Tax preference, Tax dispute resolution, HNWI TAX, Transfer Pricing and Anti Tax Avoidance




M&T Lawyers Beijing Office

Perennial tax advisor, Tax preference, Tax dispute resolution, HNWI TAX, Transfer Pricing and Anti Tax Avoidance




M&T Lawyers Beijing Office

Perennial tax advisor, Tax preference, HNWI TAX, TMT and High Technology