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2022 Tax Policy in Shanghai Lingang New Area

China released several tax circulars and fiscal rules granting incentives and benefits for companies and individuals in 2022.

Circular 38 grants a special tax policy for Shanghai Lingang New Area and provides for a 15% corporate income tax rate for a period of five years from the registration date of any qualified business engaged in substantive production and/or R&D activities related to integrated circuit technology, artificial intelligence technology, biomedical technology, civil aviation technology, and other similar high technologies.



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