中国国家税务总局更新发布90份跨境投资税收指南

Core Viewpoint - The State Taxation Administration of China has updated and released 90 cross-border investment tax guidelines, enhancing the understanding of tax systems in various countries for Chinese enterprises going abroad [1] Group 1: Tax Guidelines Update - The updated guidelines cover tax systems in 85 countries and regions, including significant changes in the U.S., Canada, and France, and add new guidelines for Portugal, Chile, the Democratic Republic of the Congo, Zimbabwe, and Colombia [1] - The total number of tax guidelines has increased to 115, providing comprehensive coverage of major destinations for Chinese enterprises expanding internationally [1] Group 2: Purpose and Benefits - The guidelines aim to help Chinese enterprises understand the tax systems of host countries, improve tax compliance levels, and better mitigate tax-related risks [1] - The State Taxation Administration has also launched products like "Global Tax News" to provide monthly updates on tax information relevant to these countries, catering to the needs of enterprises going abroad [1] Group 3: Global Tax Environment - The current global tax rules are undergoing deep and comprehensive changes, raising the compliance requirements for multinational enterprises [1] - The guidelines and related products focus on the needs of enterprises going abroad, helping them understand investment environments and tax systems, and effectively enjoy tax treaty benefits between countries [1]