Tag: China Tax Alerts

CHINA TAX | January 2023

From January 1, 2023, the following tax changes apply: High-Technology Companies For those who purchased new equipment and appliances between October 1, 2022, and December 31, 2022, a lump sum deduction is allowed in the calculation of taxable income for the current year. 100% super-deduction before tax is allowed Research and Development (R&D) Expenses For…

Read more