欢迎扫描下方二维码关注： 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效策 的公告》(2025年第2号),总局发布了2025年第 18号公告,针对相关征管问题进行了详细说明, 赶紧跟着小穗一起来看下吧! 01. 明确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《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)第一条所称： 新增或转增中国境内居民企业 实收资本或者资本公 02. 时间确认规则 持有起始时间 境外投资者持有再投资的 起始时间,为商务主管部门出具 的《利润再投资情况表》中列明 的重投资时间当月。 持有终止时间 境外投资者发生减资、撤资或股权转让 等情形收回再投资的,其持有再投资的终止 时间按以下敦早厦则确定: 7 被投资企业完成股权变更登记手续或 注销登记手续的当月 2 境外投资者实际取得资产或股权支付 对价的当月 03. 税收抵免计算方法 "都唐选择" 7 按再投资额的 10% 计算 v, 投资收回处置顺 ...

Core Viewpoint - The article discusses the tax incentives available for companies hiring key groups and self-employed veterans starting from January 1, 2024, and outlines the application process for these benefits [2][15]. Summary by Sections Application Process - Companies must fill out the "Key Groups and Self-Employed Veterans Information Form" to enjoy tax incentives starting from January 1, 2024 [2]. - The process involves logging into the national electronic tax bureau, navigating to the tax reduction section, and entering the required information [5][4]. Information Collection Steps - After logging in, the system will display previously collected information. If no prior data exists, the result will be empty [6]. - Companies can add new employee information by clicking the "Add" button and completing the necessary fields [7]. - If the employee is a self-employed veteran, additional details such as "discharge certificate type" and "discharge date" must be provided [8]. - Existing employee information can be edited or deleted through the respective buttons in the system [10][11]. - Companies can also collect information on employees hired before 2024 if needed [12]. Tax Incentives - Companies hiring self-employed veterans can receive a tax deduction of 9,000 yuan per person per year for three years, provided they sign a labor contract for over one year and pay social insurance [15]. - For hiring individuals from impoverished backgrounds or those unemployed for over six months, the deduction is 7,800 yuan per person per year under similar conditions [15]. Employment Duration and Policy Limits - Each individual can only benefit from the tax incentives for a maximum of three years (36 months). If they change employers within this period, the new employer can continue to enjoy the remaining benefits [14].