Insights · 5 min read
TSME status gives Technology-Based Small and Medium-Sized Enterprises in China access to R&D and loss carry-forward tax relief. Who qualifies and how to apply.
By Jack Wu, Partner
Insights · 5 min read
Chinese regulators have tightened review of overseas IPO filings on national security grounds. What the rules mean for domestic firms and their investors.
By Jack Wu, Partner
Insights · 5 min read
MIIT's data security measures for the industry and information technology sector took effect in January 2023. What industrial and telecom companies must do.
By Jack Wu, Partner
Insights · 4 min read
Overview of China VAT rules for small-scale taxpayers: the 3% simplified rate, temporary relief measures, and how the 2016 reform abolished business tax entirely.
By Jack Wu, Partner
Insights · 7 min read
China’s High and New Technology Enterprise (HNTE) designation reduces the CIT rate from 25% to 15%. This guide covers qualification criteria, R&D expenditure requirements, and the renewal process.
By Jack Wu, Partner
Insights · 8 min read
The preferential IIT treatment for expatriate fringe benefits in China expired at the end of 2023. What applies now and how to review expat pay packages.
By Jack Wu, Partner
