Tax
State Taxation Administration, Announcement on the Tax Set-Off Policy for Direct Investment of Distributed Profits by Foreign Investors
财政部、国家税务总局、商务部关于境外投资者以分配利润直接投资税收抵免政策的公告
Where the profit distributed to a foreign investor by a tax-resident PRC enterprise and used for a domestic direct investment during the period between January 1, 2025 and December 31, 2028 satisfies conditions, the tax payable by the foreign investor for the year in question may be offset at the rate of 10% of the amount invested, and where the amount is insufficient to set off in the year in question, it may be carried forward to later.