BDO China Tax Newsletter - April 2021

20 April 2021

Reinhard Rindler, Partner, Leiter Tax |

Our tax newsletter for this month covers:

  1. The State Taxation Administration Simplifies the Handling Procedure for Value-added Tax (VAT) Preference
  2. Tax Exemption Policies for VAT Small-scale Taxpayers
  3. Introduction of Supporting Collection and Administration Measures on VAT Exemption Policies for Small-scale Taxpayers
  4. Policies on Additional Deduction of Research and Development (R&D) Expenses for Manufacturing Enterprises
  5. Policies on Additional 50% Reduction of Enterprise Income Tax for Small and Micro Enterprises
  6. Overall Promotion on Ten Property and Behavior Taxes Combined into One for Comprehensive Tax Filing frome June
  7. List of Matters on Tax Administrative Penalty for "No Penalty for the First Violation"
  8. Collection of Idle Land Fee and Urban Waste Disposal Fee Transferred to Tax Authorities
  9. Import Tariff Exemption and Installment of VAT for Enterprises in New-type Display Industry
  10. Conditions of State-encouraged Integrated Circuit Design, Equipment, Materials, Encapsulation and Testing Enterprises
  11. Clarification of VAT Persiod-end Tax Credit and Refund Polices for Advanced Manufacturing Industry


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