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China: Tax incentive for reinvested profits by foreign investors

Description

On 27 June 2025, the Chinese government adopted Announcement 2025/2, announcing the provision of tax credits of up to 10% of corporate income when profits distributed by domestic enterprises are reinv...

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Intervention Details

Intervention Type

Tax or social insurance relief

MAST Chapter

L: Subsidies (excl. export subsidies)

Implementation date

01 Jan 2025

Revocation date

31 Dec 2028

Implementation level

National

Affected flow

Inward

Announced as temporary

Yes

Eligible firms

all

Affected Trading Partners

Graph

Table

Affected Sectors

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Affected Products

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