Announcement on Issues Relevant to the Implementation of the Policy of Provisional Deferral of Withholding Income Tax on Direct Investments Made by Foreign Investors Using Distributed Profits

关于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有关执行问题的公告

Tax deferral policy for FDI further clarified

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This Announcement has been repealed. The new Announcement can be foundhere.

(国家税务总局于二零一八年一月二日发布，自二零一七年一月一日起执行。)

国家税务总局公告2018年第3号

(Issued by the State Administration of Taxation on January 2 2018 and effective as of January 1 2017.)

根据《国务院关于促进外资增长若干措施的通知》（国发〔2017〕39号）、财政部等4部委《关于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问题的通知》（财税〔2017〕88号，以下称《通知》）等有关规定，现对境外投资者以分配利润直接投资暂不征收预提所得税（以下称“暂不征税”）政策有关执行问题公告如下：

SAT Announcement [2018] No.3

一、 《通知》第二条第（四）项规定的经营活动具体包括下列与鼓励类投资项目相关的一项或多项经济活动：

（一） 生产产品或提供服务；

Pursuant to relevant provisions such as theState Council, Circular on Several Measures for

（二） 研发活动；