关于实施鼓励外商投资企业境内再投资若干措施的通知发改外资〔2025〕928号

Core Viewpoint - The document outlines measures to encourage foreign investment enterprises to reinvest domestically in China, aiming to attract and utilize foreign capital more effectively [2][3]. Group 1: Measures for Reinvestment - The measures apply to foreign-invested enterprises established in China that use undistributed profits or profits legally obtained from overseas to invest in new or existing enterprises, or acquire shares and other rights in domestic companies [2]. - Local governments are encouraged to establish a project database for foreign investment reinvestment and provide service guarantees for these projects [2]. - Foreign investment enterprises can adopt flexible land leasing methods to reduce initial land costs during reinvestment [3]. Group 2: Tax and Financial Support - Tax support policies will be implemented to encourage overseas investors to reinvest in China, promoting more effective investments [3]. - Projects that meet the "Encouraged Foreign Investment Industry Catalog" will enjoy support policies related to imported equipment [3]. - Foreign investment enterprises can transfer foreign exchange profits domestically for reinvestment under specified regulations [3]. Group 3: Regulatory and Administrative Facilitation - Foreign investment enterprises can conduct reinvestment without needing to register if the projects comply with special management measures and are legitimate [3]. - The management process for loans from foreign shareholders and "Panda bonds" for eligible reinvestment projects will be optimized and included in a "green channel" [3]. - Financial institutions are encouraged to innovate products and services to support foreign investment enterprises in their domestic reinvestment efforts [3]. Group 4: Information Sharing and Evaluation - A pilot program for reporting investment information will be initiated to enhance inter-departmental information sharing, facilitating access to support policies for enterprises [3]. - The evaluation methods for promoting foreign investment will be optimized, focusing on the actual contributions of reinvestment to economic and social development [3].