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China: Updated list of industries in western regions eligible for reduced enterprise income tax

Updated list effective January 1, 2025

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January 6, 2025

The National Development and Reform Commission released an updated list of industries in western regions eligible for a reduced 15% enterprise income tax (EIT).

Chinese investors establishing businesses in the designated western regions are eligible for the reduced 15% EIT provided their primary business is within one of the listed industries and that revenue from that business accounts for more than 60% of their total revenue.

The updated list is effective January 1, 2025. 

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