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China tax incentives for advanced technology service enterprises rolled out to the entire nation: key features

Overview

The China tax incentives for Advanced Technology Service Enterprises (ATSE) were first introduced in the Suzhou Industrial Park in 2006, then applied to 21 pilot cities in 2014, and subsequently expanded to another 11 cities in 2016.


This briefing examines a recent circular formally setting out the detailed guidance and regulation on the rollout of the Advanced Technology Service Enterprises (ATSE) tax incentives.