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].

欢迎扫描下方二维码关注： 102号),以下简称《通知》。 为配合《通知》执行,国家税务总局发布《国 家税务总局关于扩大境外投资者以分配利润直接投 资暂不征收预提所得税政策适用范围有关问题的公 告》(国家税务总局公告2018年第53号)。 现就相关政策梳理如下: 适用主体和政策内容 注 用户三本 条件- 境内直接投资的范围是非禁止外商投资的 项目和领域。 条件二 境外投资者以分得利润进行的直接投资, 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行为,但不包括新 转增、收购上市公司股份（符合条件的战 擅、 略投资除外）。 符合条件的境外投资者。 政策内容 自2018年1月1日起,境外投资者从中国 境内居民企业分配的利润用于境内直接投 资,符合规定条件的暂不征收预提所得税。 境外投资者以分配利润直接投资暂不征收预 提所得税的适用条件是什么呢? 适用条件有以下五点,让我们来看看吧~ "境外投资者"，是指适用《企业所得税 法》第三条第三款规定的非居民企业;"中国 境内居民企业"，是指依法在中国境内成立的 具体是指: 1新增或转增中国境内居民企业实收资本或 者资本公积。境外投资者以分得的利润用于 补缴 ...