Jingcai CPA

Insights · Policy

Complex policy made clear, and the incentives you can actually claim. Updated regularly.

Incentives 2026-05

High-Tech Enterprise Status: how to prepare, how much you save

Once granted, corporate income tax drops from 25% to 15%. The R&D audit must come from a qualified CPA firm — exactly our strength.

High-Tech Enterprise (HNTE) status cuts corporate income tax from 25% to 15% — real money for a profitable tech company.

Key criteria: IP, R&D expense capture, share of high-tech revenue, and ratio of technical staff. The R&D spend and high-tech revenue must be covered by a special audit from a qualified CPA firm.

We handle it end to end — from R&D expense capture and the special audit to the application — so you pass more reliably.

Tax 2026-05

R&D Super Deduction: turn R&D spend into tax saved

R&D costs can be super-deducted before tax — the more rigorous your capture, the more you save. It hinges on definitions and bookkeeping.

The R&D super deduction "magnifies" your R&D spend at tax time, directly lowering taxable income.

The catch: accounting, HNTE and tax each use different definitions — sloppy capture risks adjustment or lost benefit.

We build a compliant R&D capture system, aligned with HNTE status, to maximize the lawful benefit.

Foreign 2026-05

Profit Repatriation: the annual audit comes first

To send profits abroad, a foreign-invested enterprise must first complete its annual audit and tax settlement. Plan ahead to avoid cash stuck onshore.

Dividends/profit remittance to overseas shareholders generally requires a completed annual audit and corporate income tax settlement.

The process touches the audit report, tax-payment certificates, and bank/FX procedures — any gap causes delay.

We arrange audit–tax–remittance as one flow so profits return to the parent compliantly and smoothly.