BDO China Tax Newsletter - September 2018

Welcome to the current issue of China Tax Newsletter.

In this update, you will find news on:

• Issues concerning the enterprise income tax treatment for the extended period of years for the carry-over and recovery of losses for high-tech firms and technology-oriented small- and medium-sized enterprises
• increasing the proportion of additional pre-tax deductions of research and development costs from 50% to 75%
• enterprise income tax policy on deductions with respect to equipment and appliances
• new individual income tax law of the People's Republic of China
• exemption of value-added tax on interest income obtained by financial institutions from loans offered to small- and micro-sized enterprises
• raising the export tax rebate rates for electromechanical, culture and other products
• e-commerce law of the People's Republic of China

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