问：境外投资者以中国境内居民企业分配的利润用于境内直接投资需符合什么条件? 答： 需同时满足以下条件 ： （一）境外投资者分得的利润属于中国境内居民企业向投资者实际分配的留存收益而形成的股息、红利等权益性投资收益。 欢迎扫描下方二维码关注： 2025年6月27日，财政部、国家税务总局和商务部联合发布了《关于境外投资者以分配利润直接投资税收抵免政策的公告》（财 政部 税务总局 商务部公告2025年第2号）。2025年7月31日，国家税务总局发布了《关于境外投资者以分配利润直接投资税收抵免政 策有关事项的公告》（国家税务总局公告2025年第18号），为实际操作提供了指导。 具体内容有哪些呢？快跟申税小微来看看吧~ # 最新热点解答 # 01 问：境外投资者以分配利润直接投资的税收抵免优惠政策具体内容是什么? 答：根据《财政部 税务总局 商务部关于境外投资者以分配利润直接投资税收抵免政策的公告》（财政部 税务总局 商务部公 告2025年第2号，以下简称《公告》），境外投资者以中国境内居民企业分配的利润，在 2025年1月1日至2028年12月31日期间 用 于境内直接投资符合条件的，可按照 投资额的10% 抵免境外 ...

↓上下更多↓ 注意： 新政策不影响递延纳税政策的效力，递延纳税政策相关文件继续适用。税收抵免政策是给予境外投资者再投资的阶段性税收优惠，境外投资者享受税收抵 免政策的，仍可享受递延纳税政策。 ↓上下更多↓ | 条件 | 具体规定 | | --- | --- | | 利润来源 | 境外投资者分得的利润属于中国境内居民企业向投资者实际分 | | | 配的留存收益而形成的股息、红利等权益性投资收益。 | | | 境外投资者以分得利润进行的境内直接投资，包括境外投资者 以分得利润进行的增资、新建、股权收购等权益性投资,但 | | 投资方式 | 不包括新增、转增、收购上市公司股份（符合条件的战略投资 | | | 除外）。 | | | 在境外投资者境内再投资期限内,被投资企业从事的产业属于 | | 被投资企业 | 《鼓励外商投资产业目录》所列的全国鼓励外商投资产业目 | | | 录。 | | 投资期限 | 境外投资者境内再投资需连续持有至少5年（60个月）以上。 | | 支付方式 | 境外投资者用于境内直接投资的利润以现金形式支付的,相关 | | | 款项从利润分配企业的账户直接转入被投资企业或股权转让方 | | | 账 ...

广东外商投资企业协会秘书长王奕先生在欢迎致辞中表示，通过本次活动，帮助外资企业更好地了解相关政策，精准把握政策精髓，用好政策红利。希望 广大外资企业把握国家出台再投资优惠政策的契机，进一步增资广东、扎根广东，在广东高水平开放、高质量发展的重大历史机遇中实现企业更快更好发 展。 近期，国家财政部、国家税务总局、商务部联合发布《关于境外投资者以分配利润直接投资税收抵免政策的公告》（财政部 税务总局 商务部公告2025年 第2号，"2号公告"）（详情请点击"阅读原文"查看），对于境外投资者以中国境内居民企业（"利润分配企业"）分配的利润，在2025年1月1日至2028年12 月31日期间用于境内直接投资符合条件的，可按照投资额的10%或适用的协定税率计算抵免额度，用于抵免境外投资者后续从利润分配企业取得的股息红 利、利息、特许权使用费等所需缴纳的企业所得税。 2025年9月10日下午，毕马威中国携手广东外商投资企业协会、广东省侨商投资企业协会、粤港澳大湾区发展推广中心、新华港澳国际青创中心在毕马威 广州办公室举办了政策宣讲会，广东省发展和改革委员会、广东省商务厅、国家税务总局广东省税务局各单位代表以及毕马威税务咨询 ...

欢迎扫描下方二维码关注： 企业所得税政策(即递延纳税政策) 是否依然有效? 征管公告不影响递延纳税政策的效力,递延纳 税政策相关文件继续适用。税收抵免政策是给 予境外投资者再投资的阶段性税收优惠,境外 投资者享受税收抵免政策的,仍可享受递延纳 税政策。 15243 = 1.77 上面提到的递延纳税政策为: 对境外投资者从中国境内居民企业分配的利 润,直接投资于所有非禁止外商投资的项目和 领域,凡符合规定条件的,实行递延纳税政 策,暂不征收预提所得税。 如选择适用10%的比例,则该再投资税收抵 免额度为100万元,2031年10月,B公司收回 10% 投资并申报补缴递延的税款时,应就该再投 资缴纳税款100万元,不得适用税收协定5% 的征税比例。 如选择适用5%,则该再投资税收抵免额度为 50万元,在收回投资时,应按照此前已确认 的税收协定5%的比例计算缴纳税款50万元; 5% 如后续税务机关认定B公司不符合享受税收 协定待遇条件,并要求就该再投资对应利润 缴纳100万元税款,纳税人可按补缴的税款 相应调增其税收抵免额度。 a 浙江 税务 02 境外投资者再投资时,如何计算税收 抵免额度? 境外投资者再投资时, ...

Core Viewpoint - The article discusses the new tax credit policy for foreign investors in China, aimed at promoting reinvestment of profits earned by foreign enterprises in the country. This policy will be effective from January 1, 2025, to December 31, 2028, and is designed to enhance the business environment and attract foreign investment [1]. Summary by Sections Policy Overview - The policy allows foreign investors to directly invest their distributed profits in China, with tax credits applicable to certain types of income such as dividends and royalties [3][4]. - The applicable tax rate for dividends and similar income under tax treaties with foreign governments is set at below 10% [3]. Eligibility Criteria - Foreign investors must receive profits from Chinese resident enterprises as retained earnings, which can be reinvested [4]. - Direct investments must include capital increases, new establishments, or equity acquisitions, excluding certain stock purchases [4]. - Investments must be in industries listed in the "Encouraged Foreign Investment Industry Catalog" [5]. - Foreign investors are required to hold their investments for at least 5 years (60 months) to qualify for the tax credit [5]. Investment Recovery and Tax Obligations - After 5 years, if foreign investors withdraw their investments, they must report and pay any deferred taxes on the distributed profits [5]. - If investments are withdrawn before the 5-year period, the tax credits will be adjusted, and any excess credits must be repaid [5]. - The policy allows for tax credits to be carried forward until the balance is exhausted, even after the policy's expiration [6]. Application and Compliance - Foreign investors must provide necessary documentation to the profit-distributing enterprises to benefit from the tax credit [6]. - The profit-distributing enterprises can temporarily refrain from withholding taxes on reinvested profits based on the provided documentation [6]. - Investments made before the policy announcement can apply for retroactive tax credits, but investments prior to January 1, 2025, are not eligible [6].

Group 1 - The article provides a guide on how to check whether a client's invoice has been selected for tax deduction through the electronic tax bureau or its app [1][9] - The steps to query invoices include logging into the electronic tax bureau, navigating to the invoice query section, and selecting the appropriate query conditions [1][3] - Users can view detailed information about the invoice status by clicking on the "details" link, which shows the current label information of the selected invoice [3][5] Group 2 - The article emphasizes the importance of understanding tax benefits and ensuring compliance to effectively utilize available tax incentives [14][15] - It discusses the differences in tax treatment for domestic and foreign R&D expenses, highlighting the calculation of deductible amounts for both types [14][17] - The article outlines the process for foreign investors to report reinvestment information and the necessary documentation required for tax credit eligibility [17][20]

中国国家税务总局1日发布公告，明确了"境外投资者以分配利润直接投资税收抵免政策"(税收抵免政 策)的相关事项。 今年6月底，财政部、国家税务总局、商务部三部门宣布，境外投资者以中国境内居民企业分配的利 润，在2025年1月1日至2028年12月31日期间用于境内直接投资符合条件的，可按照投资额的10%抵免境 外投资者当年的应纳税额，当年不足抵免的准予向以后结转。 国家税务总局表示，公告不影响"境外投资者以分配利润直接投资暂不征收企业所得税政策"(递延纳税 政策)的效力。税收抵免政策是给予境外投资者再投资的阶段性税收优惠，境外投资者享受税收抵免政 策的，仍可享受递延纳税政策。 公告自2025年1月1日起施行。其中，包括：境外投资者以分得的利润用于补缴其在境内居民企业已经认 缴的注册资本，增加实收资本或资本公积的，属于"新增或转增中国境内居民企业实收资本或者资本公 积"情形；境外投资者在确定税收抵免额度时，可选择按再投资额的10%或者可适用的税收协定(或安排) 规定的低于10%的股息征税比例计算。 (责任编辑：张紫祎) ...

Core Viewpoint - The announcement by the State Taxation Administration outlines the tax credit policy for foreign investors reinvesting distributed profits directly into domestic enterprises, aiming to encourage foreign investment in China [2][3]. Summary by Sections Section 1: Policy Implementation - Foreign investors using profits to replenish registered capital or increase paid-in capital in domestic enterprises qualify as "new or increased paid-in capital" [3]. - The reinvestment period begins in the month specified in the "Profit Reinvestment Situation Table" issued by the competent commerce department [3]. Section 2: Tax Credit Calculation - Foreign investors can choose to calculate the tax credit based on either 10% of the reinvestment amount or a lower dividend tax rate as per applicable tax treaties [4]. - If multiple domestic enterprises distribute profits for reinvestment, the tax credit is calculated separately for each enterprise [4]. Section 3: Currency and Reporting - Reinvestments made in currencies other than RMB must be converted to RMB at the exchange rate on the payment date for tax credit calculations [4]. - Foreign investors must submit the "Overseas Investor Reinvestment Tax Credit Information Report" along with the "Profit Reinvestment Situation Table" to the profit distribution enterprise [4][5]. Section 4: Documentation and Compliance - When recovering investments and applying for tax credits, foreign investors must provide specific documentation to the tax authorities [5]. - The tax authorities are required to maintain a record of foreign investors benefiting from the tax credit policy and track compliance [6]. Section 5: Investment Recovery Order - The order of recovering investments involves first disposing of investments that have already enjoyed tax credits, followed by those that meet the conditions but have not yet benefited from the credits [7]. Section 6: Delegation of Authority - Foreign investors and profit distribution enterprises may appoint agents to handle matters related to the announcement, provided written authorization is submitted to the tax authorities [8]. Section 7: Effective Date - The announcement will take effect from January 1, 2025 [9].

Core Viewpoint - The announcement by the National Taxation Administration regarding the tax credit policy for foreign investors reinvesting distributed profits provides clarity on the implementation of tax deferral and tax credit policies, ensuring that foreign investors can benefit from these incentives while adhering to specific conditions [1][2]. Group 1: Tax Deferral Policy - The tax deferral policy remains effective despite the issuance of the new announcements, allowing foreign investors to continue enjoying the benefits of deferring corporate income tax on reinvested profits [1]. - Foreign investors can still benefit from the tax credit policy while enjoying the tax deferral policy [1]. Group 2: Reinvestment Timeframe - The reinvestment period for foreign investors is calculated based on the month specified in the "Profit Reinvestment Situation Table" issued by the business authority, with the earlier of the month of investment recovery or the completion of legal changes marking the end of the reinvestment period [2]. Group 3: Tax Credit Calculation - The tax credit amount for reinvestment is determined based on two scenarios: either 10% of the reinvestment amount or a lower dividend tax rate as per applicable tax treaties, with the chosen rate being fixed for future calculations [3]. - For multiple reinvestments by the same foreign investor, the tax credit amounts must be aggregated separately for each profit distribution enterprise [3]. Group 4: Adjustments to Tax Credit Amounts - If a foreign investor does not meet the conditions for the tax credit policy, adjustments to the tax credit amounts will be required [6]. - In cases where a foreign investor recovers part of their investment before the five-year holding period, the tax credit amount must be reduced accordingly [7]. Group 5: Late Payment Penalties - Foreign investors who incorrectly benefit from the tax credit policy and underpay taxes will incur late payment penalties starting from the date they enjoyed the tax credit [8]. Group 6: Eligible Tax Amounts for Credit - The eligible tax amounts for credit must meet specific criteria, including being derived from the same profit distribution enterprise and occurring after the reinvestment period [9]. Group 7: Currency Conversion for Reinvestment - When foreign investors reinvest in currencies other than RMB, the reinvestment amount must be converted to RMB using the middle exchange rate on the actual payment date [10]. Group 8: Tax Payment Procedures upon Investment Recovery - Upon recovering investments that enjoyed the tax credit policy, foreign investors must differentiate between those that meet the tax credit conditions and those that do not, calculating the tax and penalties accordingly [11]. Group 9: Order of Investment Recovery - The order of recovering investments is prioritized based on whether they have enjoyed the tax credit policy, with specific sequences for different types of investments [13]. Group 10: Handling Remaining Tax Credit Balances - Foreign investors with remaining tax credit balances after December 31, 2028, can continue to utilize these credits until the balance is exhausted [20]. Group 11: Retroactive Application of Tax Credit Policy - Foreign investors can apply for retroactive tax credits for eligible investments made between January 1, 2025, and the announcement date, but these credits can only offset taxes incurred after the announcement [21].

国家税务总局关于境外投资者以分配利润直接投资税收抵免政策有关事项的公告 国家税务总局公告 2025年第18号 为贯彻落实《财政部 税务总局 商务部关于境外投资者以分配利润直接投资税收抵免政策的公告》 （2025年第2号），现就有关事项公告如下： 一、境外投资者以分得的利润用于补缴其在境内居民企业已经认缴的注册资本，增加实收资本或资本公 积的，属于"新增或转增中国境内居民企业实收资本或者资本公积"情形。 二、境外投资者按照商务主管部门出具的《利润再投资情况表》中列明的再投资时间当月，确认开始计 算其持有该再投资的时间。 三、境外投资者享受再投资税收抵免政策后，从被投资企业减资、撤资，或者转让被投资企业股权的， 以被投资企业完成股权变更或注销登记手续当月，确认停止计算其持有该再投资被收回部分的时间。 境外投资者在被投资企业完成股权变更或注销登记手续前，从被投资企业取得资产或从股权受让方取得 股权支付对价的，以取得上述资产或者股权支付对价当月，确认停止计算其持有该再投资被收回部分的 时间。 四、境外投资者在确定税收抵免额度时，可选择按再投资额的10%或者可适用的税收协定（或安排）规 定的低于10%的股息征税比例计算 ...