旺旺食品成为全市首家享受境外投资者利润再投资税收抵免新政的外资企业

Group 1 - The core point of the article is that Wangwang Food Co., Ltd. has become the first company in Huai'an to receive the "Profit Reinvestment Tax Credit Certificate" issued by the Jiangsu Provincial Department of Commerce since the implementation of the tax credit policy for foreign investors in 2025 [1][3] - The company is expected to receive a tax credit amounting to approximately 3.55 million yuan, which includes dividends, interest, and royalties obtained by foreign investors from Wangwang Food [1] Group 2 - The foreign investment profit reinvestment tax credit policy was jointly issued by the Ministry of Finance, the State Taxation Administration, and the Ministry of Commerce, allowing eligible foreign investors to offset 10% of their taxable income based on their investment amount from January 1, 2025, to December 31, 2028 [3] - To qualify for the tax credit, three conditions must be met: the reinvestment must occur from January 1, 2025, to the end of 2028; the invested enterprise must operate in industries listed in the "Encouraged Foreign Investment Industry Directory"; and the domestic reinvestment must be maintained for more than 5 years [3]