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Notice of the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission and the Ministry of Commerce on Issues concerning the Policy of Temporary Exemption of Withholding Income Tax from Overseas Investors' Direct Investment with Distributed Profits Expired

财政部、税务总局、国家发展改革委、商务部关于境外投资者以分配利润直接投资暂不征收预提所得税政策问题的通知

  • Notice of the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission and the Ministry of Commerce on Issues concerning the Policy of Temporary Exemption of Withholding Income Tax from Overseas Investors' Direct Investment with Distributed Profits
  • 财政部、税务总局、国家发展改革委、商务部关于境外投资者以分配利润直接投资暂不征收预提所得税政策问题的通知

  • (No. 88 [2017] of the Ministry of Finance)
  • (财税〔2017〕88号)

  • The public finance departments (bureaus), state taxation bureaus, local taxation bureaus, development and reform commissions, and competent commerce departments of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau, the Development and Reform Commission, and the Commerce Bureau of Xinjiang Production and Construction Corps:
  • 各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局、发展改革委、商务主管部门,新疆生产建设兵团财务局、发展改革委、商务局:
  • For the purposes of implementing the decisions and arrangements of the CPC Central Committee and the State Council, and, in accordance with the relevant requirements of the Notice of the State Council on Several Measures for Promoting the Growth of Foreign Investment (No. 39 [2017], State Council), further vigorously using foreign investment, promoting the growth of foreign investment, improving the quality of foreign investment, and encouraging overseas investors to constantly expand their investment in China, you are hereby notified of the issues concerning the policy of temporary exemption of withholding income tax from overseas investors' direct investment with distributed profits as follows:
  • 为贯彻落实党中央、国务院决策部署,按照《国务院关于促进外资增长若干措施的通知》(国发〔2017〕39号)有关要求,进一步积极利用外资,促进外资增长,提高外资质量,鼓励境外投资者持续扩大在华投资,现对境外投资者以分配利润直接投资暂不征收预提所得税政策有关问题通知如下:
  • Tel: +86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
  • Mobile: +86 133-1157-0713
  • Fax: +86 (10) 8266-8268
  • E-mail: database@chinalawinfo.com
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