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Webinar | ACCA

Tax updates in Chinese Mainland 2026

One of the eight webinars covered in Tax Updates Series 2026 by ACCA Hong Kong

Overview

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In this webinar, the speakers will share with you the latest hot topics in the Chinese Mainland - VAT updates and the latest updates and case sharing of R&D super deduction - and help you to get prepared to the new challenges and identify planning opportunities.

About VAT updates

The new VAT Law is effective 1 January 2026. The Implementation Regulations of VAT Law introduced the new concept of ‘long-term assets’, and the Interim Measures for Deducting Input VAT on Long-term Assets stipulated the detailed requirements on input VAT treatment for long-term assets. We will share with you the new requirements and their impact on business and strategies to ensure compliance in the new VAT regime.

In addition, the new VAT regulations require export sales companies to apply for export VAT refund within 36 months from the date of customs declaration, otherwise the export transactions will be taxed as domestic sales. In view of new requirements and the tightening of export VAT refund administration, our VAT expert will share with you the common pitfalls and strategies to deal with the challenges.

About R&D super deduction – The latest updates and case sharing

R&D super-deduction in the Chinese Mainland remains one of the most impactful Corporate Income Tax incentives for innovation-driven businesses. We will guide you through the key compliance requirements and the latest updates on the tax administration of R&D super deduction, share lessons learned from cases and strategies to mitigate risks.

 

Join the bundle offer for the whole tax updates series with eight webinars (10 CPD units) in total

This webinar will cover the following:

Part one - VAT updates

  • Overview of the new requirements on input VAT treatment of long-term assets, and illustration of relevant provisions and their impact through hypothetical cases.
  • Introduction of major compliance risks in export VAT refund applications, and case sharing on pitfalls and strategies to deal with the challenges.

Part two - R&D super deduction – The latest updates and case sharing

  • R&D expense: Recognition and classification
  • R&D project: Recognition and management 
  • R&D personnel: Recognition and management
  • Case sharing
  • Take-way: R&D super deduction key reminders

Winnie Tang, China Indirect Tax Partner, PwC

With more than 20 years of China tax and business advisory experience, Winnie is the firm’s Indirect Tax Services Partner based in Shenzhen. She advises multinational corporations, foreign-invested enterprises, state-owned groups and fast-growing private companies across a broad range of sectors - TMT, trade & retail, financial & modern services, real estate, etc. Winnie has got rich experience in advising clients in VAT planning, incentives application, VAT compliance and health checks, dispute resolution and other types of indirect tax services. Winnie also assists clients in digital tax management including the implementation of e-invoice, e-filing and tax data analytics solutions.

Cynthia Lam, China Tax and Business Advisory Partner, R&D Incentive Division, PwC

Cynthia Lam is a Tax Partner based in Shenzhen. She is responsible for PwC Zhuhai’s tax practice, and she is also the R&D Tax Leader for PwC China (South Region). With more than 17 years of experience across Hong Kong SAR, Guangzhou, Shenzhen, and Zhuhai (Greater Bay Area), Cynthia has extensive experience in providing PRC tax advice, particularly on R&D-related matters. For R&D aspect, Cynthia has supported many multinational and domestic enterprises in sectors including finance, automotive, healthcare, high-technology, media and communications and traditional manufacturing. She is experienced in qualification application or reviews for HNTE, Technology Advanced Service Enterprise, Software Enterprise, etc.; assistance in tax audit / inspection for R&D related issues, incentive applications (i.e. R&D Super-deduction; local subsidy application for R&D projects, etc.;); development of R&D related internal control (or process enhancements). 

  • The webinar is conducted in Cantonese.
  • The webinar is broadcast via ON24.
  • Each enrolee will receive an email confirmation including the webinar access link and password after successful registration.
  • Recorded session of the live webinar would be available one day after the live event. Enrolee can access the recorded webinar until 30 June 2027.
  • Enrolee’s own attendance record can be downloaded in the webinar platform after attending the webinar.
  • The series is under ACCA’s Subsidy CPD Scheme. In the Scheme, three percent of seats of our selected CPD events are open on a complimentary and first-come, first-served basis to members who are currently entitled to reduced subscription and retired members on ACCA’s register. ACCA Hong Kong reserves the right to determine which CPD events are included under the Subsidy CPD Scheme. If you are eligible for the Scheme and would like to join the series, please drop us an email to hkinfo@accaglobal.com for enquiries.

Price

Member 140 HKD

Affiliate 140 HKD

Approved employer 210 HKD

Student 140 HKD

Public 280 HKD

Location

Hong Kong SAR of China

Date & time

17 September 2026, 18:30 - 20:00 Hong Kong time

Enquiries

Email enquiries hkinfo@accaglobal.com

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