Time	Text number	Main content
May 2011	Finance and Taxation [2011] No. 47	Enterprises that meet the high-tech certification standards shall implement a preferential corporate income tax rate of 15% on their overseas income. When calculating the overseas credit limit, the total domestic and foreign taxable income shall be calculated according to the 15% corporate income tax.
October 2013	China Administration of Taxation Announcement No. 62 of 2013	Enterprise technology transfer income can enjoy corporate income tax reduction and exemption.
November 2015	Finance and Taxation [2015] No. 119	If the R&D expenses actually incurred by an enterprise in carrying out research and development activities are not included in the current profits and losses, the amount of taxable income will be deducted from the current year's taxable income based on 50% of the actual amount incurred in the current year. Intangible assets are amortized before tax at 150% of the cost of intangible assets.
December 2015	China tax Committee [2015] No. 23	For the self-use equipment (in total investment) included in the new energy vehicle investment project, the tariff can be exempted. For the research and development of the electric prototype, the import tariff and the import link value-added tax and consumption tax can be exempted; the key of the electric vehicle such as the power battery and the motor controller is Parts can also enjoy a tentative preferential tax rate.
April 2018	China Administration of Taxation Announcement No. 23 of 2018	Automobile-related enterprises newly purchase fixed assets, which can shorten the depreciation period or adopt accelerated depreciation method; for newly purchased R&D instruments and equipment, according to the unit value, how to deduct when calculating the taxable income.