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China Introduces Self-Assessment Preferential Tax Treatment for Anti-Pollution Businesses

Third-party enterprises engaged in pollution prevention and control may be considered eligible to pay enterprise income tax at a reduced rate of 15% should they meet several further stipulations, including:

  • Be a resident enterprise incorporated in China (excluding Hong Kong, Macao and Taiwan)
  • Have been operating pollution prevention and control facilities for more than one year, with such facilities operating satisfactorily
  • Employ at least five accredited technical staff in the field at a middle management level or at least two at a senior management level

It is down to all such enterprises to assess their own eligibility and self-declare their entitlement when completing their tax return. It is also their responsibility to maintain any records that may be required for future verification.  

The scheme was jointly announced by the Ministry of Finance, the State Administration of Taxation and two other ministries and was deemed to have retroactively come into effect as of 1 January this year. It will remain in force until 31 December 2021.

For further details (in Chinese), please access the following link:

Announcement Regarding Enterprise Income Tax on Third-Party Pollution Prevention and Control Enterprises

Content provided by Picture: HKTDC Research
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