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This Announcement has been repealed. The new Announcement can be found here.
(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
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
By Susan Mok