Circular on Expanding the Scope of Application of the Policy of Provisional Deferral of Withholding Income Tax on Direct Investments Made by Foreign Investors Using Distributed Profits

关于扩大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适用范围的通知

The scope of tax deferral is expanded for foreign investors

(Issued by the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission and the Ministry of Commerce on September 29, 2018 and effective as of January 1, 2018.)

(财政部、国家税务总局、国家发展和改革委员会、商务部于二零一八年九月二十九日发布，自二零一八年一月一日起执行。)

Cai Shui [2018] No.102

财税〔2018〕102号

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