China Market Intelligence

April 27th, 2016
Owen Haacke

China recently issued new rules that that offer mixed implications for foreign company qualification for innovation-related tax breaks. Eligibility criteria for a reduced corporate tax rate were tightened by stricter intellectual property (IP) requirements, but the scope of research and development (R&D) expenses that can be written off was loosened.

High- and New-Technology Enterprise (HNTE) IP and...