Preferential Chinese Corporate Tax Rates Business Type, Location, or Activity Rate Qualified new/high-tech enterprises 15% Encouraged designated key software enterprises and encouraged designated integrated circuits design enterprises 10% Qualified technology-advanced service enterprises 15% Qualified small and thin-profit enterprises 2.5-5% Qualified pollution prevention and control enterprises 15% Encouraged enterprises in the Western regions 15% Enterprises established in the Qianhai… [read post]