【活动回顾】毕马威中国携手广东外商投资企业协会成功举办“外商投资企业境内再投资鼓励政策宣讲会”

Core Viewpoint - The announcement by the Ministry of Finance, State Taxation Administration, and Ministry of Commerce introduces a tax credit policy for foreign investors who reinvest profits distributed by Chinese resident enterprises from January 1, 2025, to December 31, 2028, allowing a credit of 10% of the investment amount or applicable treaty tax rates against corporate income tax on subsequent dividends, interest, and royalties received from the profit distribution enterprise [1]. Group 1 - The policy aims to encourage foreign investors to reinvest in China, particularly in Guangdong, by providing tax incentives [3]. - The Guangdong Provincial Development and Reform Commission highlighted the province's stable economic performance and the diverse development opportunities available for foreign enterprises [5]. - The Guangdong Provincial Department of Commerce provided a detailed interpretation of the core content of the tax credit policy, focusing on aspects such as profit nature, investment type, industry scope, investment duration, and payment methods [5]. Group 2 - The State Taxation Administration of Guangdong Province explained the key points of the tax credit policy through practical examples and detailed the application process [7]. - KPMG China compared the new policy with the "withholding income tax deferral" and "tax credit" policies, emphasizing the importance of internal communication and attention to policy execution details for maximizing benefits [9]. - The event attracted nearly a hundred participants, with representatives expressing a deeper understanding of how to utilize the tax incentives effectively and reduce potential tax compliance risks [10].