Announcement on Issues Relevant to 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有关问题的公告

New tax deferral policy clarified

By Susan Mok

(Issued by the State Administration of Taxation on October 29, 2018 and effective as of January 1, 2018.)

(国家税务总局于二零一八年十月二十九日发布，自二零一八年一月一日起执行。)

国家税务总局公告2018年第53号

SAT Announcement [2018] No.53

根据国务院决定，财政部、国家税务总局、国家发展和改革委员会、商务部联合发布了《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》（财税〔2018〕102号，以下称《通知》），对境外投资者从中国境内居民企业分配的利润，用于境内直接投资暂不征收预提所得税政策的适用范围，由外商投资鼓励类项目扩大至所有非禁止外商投资的项目和领域。现对有关执行问题公告如下：

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