Shenzhen Tax Bureau provided overseas income tax preference in the end of year  2014. We studied and started to help our clients to benefit from this tax preference  from early year 2015. Our first client benefited from it from Apr.2015. Approximately after one year, from this month, new tax regulations are launched and the criterial     for tax preference is updated.

Basically, it is getting a little stricter comparing to the previous conditions. Specific  business scope and service location both are determined in the new criteria. Companies should review their agreement signed for overseas incomes and check if they still stand  with the conditions of tax preference. If they are out of the new scope, tax preference still could be granted till the termination date of the agreement registered in tax bureau.