New Recognition Criteria And Recognition Procedure For High And New Technology Enterprises In China
Mondaq Business Briefing › Hong Kong Law Articles in English (2008)
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New Recognition Criteria And Recognition Procedure For High And New Technology Enterprises In China
Background
With the implementation of the "PRC Enterprise Income Tax Law" and "Regulations of Implementation of the PRC Enterprise Income Tax Law" (hereinafter collectively referred as "EIT Laws") as of 1 January 2008, the income tax regimes for domestic enterprises and foreign-invested enterprises are unified with a flat tax rate of 25%. As one of the most attractive tax preferences, the High and New Technology Enterprises ("HNTEs") with key support b...See the full content of this document
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