Circular on Issues Concerning 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问题的通知

Tax deferral encourages foreign investors to re-invest

By Susan Mok

This Circular has been repealed. The new Circular can be found here.

(财政部、国家税务总局、国家发展和改革委员会、商务部于二零一七年十二月二十一日发布，自二零一七年一月一日起执行。)

Subscribe to China Law & Practice today for:

✓ A database of 3000+ essential documents, including key PRC laws translated into English
✓ Newsletters with business-critical and sector-specific updates
✓ Premium mobile access with timely analysis on China's fast-changing market

Already a Subscriber? Log In. Sign In Now

Questions? Contact us at [email protected] | 1-855-808-4530 (Americas) | 44(0) 800 098 386009 (UK & Europe)