China Extends Tax Breaks for Circuit Design, Software Enterprises as Trade War Drags On

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by Dorcas Wong, China Briefing, Dezan Shira & Associates On May 22, 2019, the Ministry of Finance and State Administration of Taxation announced an extension to the tax breaks for certain integrated circuit design and software enterprises. The details of the extended preferential tax policies can be found in Cai Shui [2019] No. 68. Qualified integrated circuit design and software …