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Preferential Income Tax Policies for Qualified Service Enterprises

To further expedite the development of trade in services and optimise China’s foreign trade structure, the Ministry of Finance (MOF) announced on 5 December new policies granting preferential income tax treatment to qualified technologically advanced service enterprises operating in pilot zones for service trade innovation.

The income tax incentives will be implemented from 1 January 2016 to 31 December 2017 in the 15 pilot zones for service trade innovation, namely in Tianjin, Shanghai, Hainan, Shenzhen, Hangzhou, Wuhan, Guangzhou, Chengdu, Suzhou, Weihai, and the New Areas of Harbin, Jiangbei, Liangjiang, Guian and Xixian. Details of the incentives are as follows:

  • Enterprise income tax at reduced rate of 15% for qualified technologically advanced service enterprises.
  • Employee education expenses incurred by qualified technologically advanced service enterprises are deductible to the extent not exceeding 8% of total payroll; the excess amount can be carried forward for deductions in future tax years.

The business scope of technologically advanced service enterprises covers information systems integration services, data services, industrial design services and cultural technology services.

For details of the tax incentives in Chinese, please see:


Content provided by Picture: HKTDC Research
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