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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
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(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