有关境外投资者税收抵免 税务总局最新明确

Core Points - The announcement by the State Taxation Administration clarifies the implementation of the tax credit policy for foreign investors reinvesting distributed profits in China from January 1, 2025, to December 31, 2028, allowing a 10% tax credit on the investment amount [1][2] - The Ministry of Commerce reported that in the first half of 2025, there were 30,014 newly established foreign-invested enterprises, a year-on-year increase of 11.7%, while the actual use of foreign capital decreased by 15.2% to 423.23 billion yuan [1] Group 1: Tax Credit Policy - The tax credit policy allows foreign investors to offset their taxable income by 10% of the reinvested profits from January 1, 2025, to December 31, 2028, with the possibility of carrying forward any unused credits [1][2] - The policy does not affect the existing deferred tax policy, allowing foreign investors to benefit from both tax credit and deferred tax policies [2] Group 2: Reinvestment Guidelines - Foreign investors must confirm the reinvestment period based on the month indicated in the profit reinvestment report issued by the business authority [3] - The tax credit amount can be calculated based on either 10% of the reinvestment amount or the applicable lower tax rate from tax treaties, with the chosen method being fixed for future calculations [3][4] Group 3: Compliance and Adjustments - Tax authorities will adjust the tax credit amount if foreign investors do not meet the eligibility criteria, such as withdrawing investments before five years [4][5] - If foreign investors enjoy the tax credit but later find they do not qualify, they will need to pay back taxes along with late fees from the date they first benefited from the tax credit [5] Group 4: Currency and Tax Handling - For reinvestments made in currencies other than RMB, the amount must be converted to RMB at the exchange rate on the payment date for tax credit calculations [7] - When recovering investments that have benefited from the tax credit, foreign investors must differentiate between those that have and have not enjoyed the tax credit for tax payment calculations [9]