Tag: China Tax Alerts

CHINA TAX | January 2023

From January 1, 2023, the following China tax changes applies to companies: 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…

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