（原标题：德勤：英国企业对美国投资失去兴趣） 德勤的调查显示，英国企业高管的商业信心较4月份发布的调查结果有所上升。尽管乐观指数仍然 低迷，但已从上一季度的-14%小幅上升至-11%。英国商业调查普遍显示经济增长疲软，这对里夫斯来 说是一个问题，根据市场预期，她很可能在下一轮预算中再次加税。 德勤对英国主要公司首席财务官的调查显示，2%的受访者认为美国是一个有吸引力的投资地点， 低于2024年底的59%。该报告与上个月美国官方数据相吻合，显示2025 德勤在6月16日至6月29日期间对66位首席财务官和高管进行了调查，其中包括37家上市公司，总市 值为3860亿英镑。 德勤英国高级合伙人兼首席执行官理查德休斯顿表示，这些结果表明，人们的情绪发生了转变，英 国现在被视为全球领先的投资目的地。这种新的信心，加上风险偏好的上升，是值得欢迎的，并凸显了 英国提供的巨大投资潜力。 路透社7月7日消息，德勤周一公布的一项调查显示，在英国企业高管眼中，美国作为投资目的地的 吸引力大幅下降，他们现在将目光转向了更接近本土的投资机会。 年初外国直接投资流入量急剧下降，这与特朗普关税计划引发的商业高度不确定性相吻合。 德勤表示， ...

Group 1 - The current geopolitical situation is prompting countries to seek new foreign direct investment (FDI) opportunities and cross-border trade relationships, with China positioned to fill this gap [2] - While the overseas expansion of Chinese companies may not become easier, conditions have improved compared to one or two years ago, necessitating cautious strategic planning and clear corporate narratives [2] - There is a strong momentum in China's business and innovation ecosystem, as observed by industry leaders at events like the Summer Davos [2] Group 2 - Many Chinese companies are now positioned higher in the industrial value chain and are producing some of the most innovative products, particularly in electric vehicles and clean technology [3] - The urgent challenge for Chinese companies is to effectively showcase themselves to the world, ensuring a clear strategic narrative that defines who they are, what products they offer, and how they benefit local markets [3]

为贯彻落实党中央、国务院决策部署，按照企业所得税法及其实施条例有关规定，现就境外投资者以分 配利润直接投资有关税收优惠政策公告如下： 一、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。中华人民共和国政府同外国政府订立的税收协定中关于股息、红利等权益性投资收益适用税率低于 10%的，按照协定税率执行。 欢迎扫描下方二维码关注： 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 二、本公告所称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符合条件，是指同时满足 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。 （二）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）。具体是 指： 1.新增或转 ...

越南科技商业银行首席执行官表示，美国对越南征收20%的关税不会阻碍外国直接投资（FDI）流入。 ...

国家发展改革委副主任周海兵7月9日在国新办举行的"高质量完成'十四五'规划"首场新闻发布会上表 示，2021年至今年5月，外商累计对华直接投资4.7万亿元人民币，超过了"十三五"期间总额。外资企业 贡献了中国1/3的进出口、1/4的工业增加值、1/7的税收，创造了3000多万个就业岗位。(新华社) ...

香港特区政府投资推广署今日(7日)宣布，该署于2023年1月至2025年上半年共协助了超过1300间海外及 内地企业在港开设或拓展业务，这些企业在开设或扩展业务的首年，为香港带来了超过1600亿港元的外 来直接投资，创造了逾1.9万个新职位，不仅为香港本地就业市场带来实质效益，更印证了香港作为亚 洲领先的商业枢纽。(大湾区之声) ...

智通财经APP获悉，周一发布的一项调查显示，在英国企业高管眼中，美国作为投资目的地的吸引力大 幅下降，他们如今更倾向于挖掘本土及周边的投资机遇。 德勤对英国主要企业首席财务官(CFO)的调查显示，认为美国是"有吸引力投资地"的受访者净平衡比例 为+2%，较2024年底(特朗普总统就职前夕)的+59%显著下滑。 该报告与美国官方上月数据相呼应——2025年初美国外来直接投资(FDI)大幅下跌，这一下降恰逢企业 对特朗普关税计划的高度不确定性。 与之形成对比的是，德勤指出英国企业高管对本土市场热情升温：英国的投资吸引力净平衡比例 从-12%上升到+13%，与印度并列成为最具吸引力的投资目的地。 尽管如此，美国的吸引力仍高于欧洲其他发达国家等——后者在德勤调查中呈现负向指标。 德勤英国高级合伙人兼首席执行官Richard Houston表示："调查结果揭示了市场情绪的转变，英国现在 英国如今被视为全球领先的投资目的地。" "这种重燃的信心，加之风险偏好的提升，值得肯定，也凸显了英国所具备的巨大投资潜力。" 根据美国官方数据，2023年英国以6360亿美元的投资规模成为美国第四大直接投资来源国(按最终受益 所有人统计 ...

Core Viewpoint - The announcement by the Ministry of Finance, State Taxation Administration, and Ministry of Commerce introduces tax incentives for foreign investors who reinvest profits distributed by Chinese resident enterprises into domestic direct investments from January 1, 2025, to December 31, 2028, allowing a 10% tax credit against their taxable income for the investment amount [1][3]. Group 1: Policy Details - The new policy allows foreign investors to offset 10% of their taxable income with profits reinvested in eligible domestic projects, which can be carried forward if not fully utilized in the current year [1][3]. - The policy expands the scope of eligible projects for reinvestment, now including all non-prohibited foreign investment projects, enhancing the previous tax exemption policy established in 2018 [1][2]. - To qualify, the profits must be actual distributions from Chinese resident enterprises and used for direct investments such as capital increases, new projects, or equity acquisitions, excluding certain stock purchases [2][3]. Group 2: Investment Conditions - Foreign investors must hold their reinvested profits for at least 5 years (60 months) to benefit from the tax incentives, promoting long-term investment strategies [2][3]. - The reinvestment must be made in cash directly from the profit distribution enterprise to the investment entity, or through the direct transfer of assets in non-cash forms [2]. - If foreign investors withdraw their investments before the 5-year period, they must pay deferred taxes and may have their tax credit reduced proportionally [3].

Core Viewpoint - The announcement outlines a tax credit policy for foreign investors reinvesting profits distributed by Chinese resident enterprises, effective from January 1, 2025, to December 31, 2028, allowing a 10% tax credit on the reinvestment amount against the annual taxable income of foreign investors [2][7]. Summary by Sections Tax Credit Policy - Foreign investors can offset 10% of their reinvestment amount against their taxable income if the profits are reinvested in eligible domestic investments from January 1, 2025, to December 31, 2028 [2][3]. - If the tax treaty with a foreign government stipulates a lower tax rate on dividends and similar income, that rate will apply [2]. Eligibility Criteria - The profits must be actual distributions from Chinese resident enterprises, classified as dividends or similar equity income [2]. - Eligible reinvestments include capital increases, new establishments, and equity acquisitions, excluding stock purchases of listed companies (with some strategic investment exceptions) [2][3]. - The reinvestment must be in industries listed in the "Encouraged Foreign Investment Industry Catalog" [3]. - Foreign investors must hold the reinvested assets for at least 5 years [3]. Payment and Documentation - Profits used for reinvestment must be paid in cash directly from the profit-distributing enterprise to the invested enterprise, without prior circulation in other accounts [3]. - Documentation must be provided to the profit-distributing enterprise to avoid withholding tax on the reinvested profits [4]. Withdrawal and Tax Obligations - After 5 years, if foreign investors withdraw their investments, they must report and pay any deferred taxes within 7 days [5]. - If investments are withdrawn before 5 years, the tax benefits will be recalibrated, and any excess credits must be repaid [5]. Reporting Requirements - Foreign investors must report their reinvestment details through a unified platform managed by the Ministry of Commerce, including information about the invested enterprises and the amounts involved [5][6]. - The local commerce department will verify the submitted information and report to the provincial level [6]. Special Conditions - If the invested enterprise undergoes a restructuring that meets specific conditions, the tax credit policy can still be applied [6]. Implementation Timeline - The policy is effective from January 1, 2025, to December 31, 2028, with provisions for any remaining tax credits to be utilized until exhausted [7].

Group 1 - The recent announcement of a tax credit policy for foreign investors in China aims to reduce their tax burden and optimize the investment environment, potentially leading to a trend of foreign capital returning to the country [1][2] - The tax credit policy is expected to enhance China's attractiveness for foreign direct investment (FDI) by lowering the overall tax burden on foreign investors, thus promoting sustained inflows of FDI [2][3] - The policy specifically encourages foreign investors to engage in direct investments in real enterprises and the primary market, rather than the secondary stock market, to prevent short-term speculative activities [2][3] Group 2 - The influx of foreign capital is seen as a significant variable for the A-share market, with the movement of northbound capital having a notable impact on market performance [3][4] - The bond market is also expected to benefit from the trend of increased foreign investment, with foreign institutions continuing to increase their holdings of RMB-denominated bonds [3][4] - The policy is anticipated to inject new momentum into the internationalization of the RMB, enhancing its use in international capital markets amid a trend of "de-dollarization" [3][4] Group 3 - Since September 2024, foreign capital has begun to trend back into China, supported by various policies aimed at boosting market confidence [4][5] - Foreign investors are showing improved sentiment towards Chinese assets, with a growing willingness to diversify their investment portfolios to include Chinese stocks [4][5] - Future foreign investment is expected to be selective, focusing on sectors where China has competitive advantages, such as advanced manufacturing, new energy, and innovative pharmaceuticals [5][6]