三部门联合发文 境外投资者利润再投资额的10%可抵税

Core Points - The announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Commerce introduces a tax credit policy for foreign investors using profits distributed by Chinese resident enterprises for direct investment in China from January 1, 2025, to December 31, 2028, allowing a 10% credit against their taxable income [1][2] - The policy specifies that eligible profits must be actual distributions of retained earnings, and the investments can include capital increases, new projects, and equity acquisitions, but exclude certain stock purchases [1] Summary by Sections - Tax Credit Eligibility: Foreign investors can receive a tax credit of 10% on the amount invested in eligible direct investments, with the ability to carry forward any unused credits to future years [1] - Conditions for Investment Recovery: If foreign investors withdraw their investments after 5 years, they must report and pay deferred taxes within 7 days, while investments withdrawn before 5 years will reduce the available tax credit [2] - Continuation of Benefits: Any remaining tax credit balance after December 31, 2028, can still be utilized until fully exhausted, and investments made before the announcement can apply for retroactive credits [2]