Legislation roundup: FDI, outbound investment, and environmental protection tax

January 12, 2018 | BY

Katherine Jo

Income tax burdens have been eased for foreign investors, tax credit policy has been revised to align with outbound investment needs, and the calculation method for environmental tax has been clarified

FDI

 

Ministry of Finance, State Administration of Taxation, National Development and Reform Commission and Ministry of Commerce, Circular on Policy Issues Concerning Provisionally Not Levying Withholding Income Tax on Direct Investments by Foreign Investors Made Using Distributed Profits

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