Home> Resources

Nationwide Implementation of the Enterprise Income Tax Policies for Advanced Technology Service Enterprises in Areas under the Pilot Program of Innovative Development of Trade in Services

Updated: 2019-05-16

Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, the Ministry of Science and Technology and the National Development and Reform Commission on Nationwide Implementation of the Enterprise Income Tax Policies for Advanced Technology Service Enterprises in Areas under the Pilot Program of Innovative Development of Trade in Services (No. 44 [2018] of the Ministry of Finance):

I. Beginning on January 1, 2018, the enterprise income tax on determined advanced technology service enterprises (in the category of trade in services) shall be levied at the reduced rate of 15%.

II. The conditions that must be satisfied by “advanced technology service enterprises (in the category of trade in services)” as mentioned in this Notice and the determination administration matters shall be governed by the relevant provisions of the Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, the Ministry of Science and Technology and the National Development and Reform Commission on Nationwide Implementation of the Enterprise Income Tax Policies for Advanced Technology Service Enterprises (No. 79 [2017], Ministry of Finance). The fields and scope of advanced technology services that must be satisfied by enterprises shall be subject to the Fields and Scope of Advanced Technology Services (in the Category of Trade in Services) annexed to this Notice.


Guiyang China © The Guiyang Municipal People's Government. All Rights Reserved.
Presented by China Daily.
黔ICP备05001922号