State Taxation Administration of China

Invests State Taxation Administration of China by operating the innovation-related tax-incentive mechanism and verifying qualifying claims.

The State Taxation Administration (STA, 税务总局) is China's national tax authority, responsible for administering and collecting taxes across the People's Republic of China. It does not issue grants or direct funding to companies. Its primary role in the R&D ecosystem is processing and verifying the R&D Super-Deduction (研发费用加计扣除) tax incentive — a tax-credit instrument that allows qualifying enterprises to deduct R&D expenses at 200% (post-2023 rate for manufacturing sector) when filing corporate income tax. STA acts as the delivery and processing partner; the Ministry of Science and Technology (MOST, 科技部) and its provincial bureaus certify Hi-Tech Enterprise (HTE) status, which is a prerequisite for the highest deduction rates.