State Administration of Taxation, Announcement on Issues Relevant to the Implementation of the Preferential Income Tax Policies for High and New Technology Enterprises

国家税务总局关于实施高新技术企业所得税优惠政策有关问题的公告

September 16, 2017 | BY

Susan Mok &clp articles

Preferential tax periods for high and new technology enterprises clarified.

Issued: June 19 2017

 

Applicability: The Announcement applies to the final settlement of enterprise income tax for the fiscal year of 2017 and after. High and new technology enterprises recognized in accordance with the Measures for the Administration of the Recognition of High and New Technology Enterprises (Revised) as of January 1 2016 shall observe this Announcement (Article 4).

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