China's State Administration of Taxation has issued Circular No. 108/2016, which expands the number of cities eligible for the tax concessions for advanced technology service enterprises. The additional cities include Shenyang, Changchun, Nantong, Zhenjiang, Fuzhou (including the Pingtan zone), Nanning, Urumqi, Qingdao, Ningbo, and Zhengzhou. Subject to certain conditions, enterprises established in these cities that provide qualifying outsourcing services are eligible for the following ince…