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

Finance departments (bureaus), offices of the State Administration of Taxation, local taxation bureaus, development and reform commissions and competent commerce departments of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, and the Finance Bureau, Development and Reform Commission and Commerce Bureau of the Xinjiang Production and Construction Corps:

各省、自治区、直辖市、计划单列市财政厅（局）、发展改革委、商务主管部门，国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局、发展改革委、商务局：

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