Group 1: Tax Policies for Foreign Investment - The article discusses tax incentives for foreign investment, specifically the exemption of value-added tax (VAT) for income generated from Sino-foreign cooperative education programs since July 25, 2018 [1][2][3] - The applicable entities include foreign educational institutions collaborating with domestic schools to provide degree education services primarily targeting Chinese citizens [2][3] Group 2: Conditions and Regulations - Sino-foreign cooperative education must comply with the regulations outlined in the "Regulations on Sino-Foreign Cooperative Education" [2] - The scope of "degree education" and related terms is defined according to the transitional policies for VAT reform [2][3] Group 3: Implementation and Future Regulations - The announcement regarding the promotion of digital electronic invoices will take effect on December 1, 2024, requiring recipients to confirm the purpose of the invoices through their tax accounts [8][9]

Core Viewpoint - The article discusses the tax policies encouraging foreign investment in China, specifically focusing on the exemption of withholding income tax for foreign investors reinvesting distributed profits directly into domestic enterprises [2][5]. Group 1: Policy Content - Foreign investors can reinvest profits distributed from Chinese resident enterprises without incurring withholding income tax since January 1, 2018, provided they meet specific conditions [5]. - The scope of direct investment includes non-restricted projects and fields, and can involve actions such as capital increases, new establishments, and equity acquisitions, excluding certain stock purchases [5][6]. - Profits eligible for reinvestment must be actual distributions from retained earnings, such as dividends [5]. Group 2: Applicable Conditions - Non-resident taxpayers are defined as those who qualify as tax residents under tax treaties [3]. - Non-resident taxpayers can self-assess and claim treaty benefits during tax filings, retaining necessary documentation for verification by tax authorities [3][7]. - Required documentation includes proof of tax residency and any agreements or contracts related to the income [7]. Group 3: Policy Basis - The policy is based on the announcement by the State Administration of Taxation regarding the management of treaty benefits for non-resident taxpayers [4][9].

Group 1 - The article discusses tax exemptions for rural residents, specifically for the construction of self-use housing, which includes exemptions from arable land occupation tax for certain eligible groups [2][3] - Eligible beneficiaries include the families of martyrs, families of soldiers who died in the line of duty, disabled soldiers, and rural residents who meet minimum living security conditions [2] - The policy allows these eligible groups to build self-use housing within specified land use standards without incurring arable land occupation tax [2][3] Group 2 - The article cites the legal basis for the tax exemption, referencing the "Law of the People's Republic of China on Arable Land Occupation Tax" and its implementation measures [4] - It emphasizes the importance of retaining relevant documentation to prove land use for construction in order to qualify for the tax benefits [3]