Global Trade Alert
Global Trade Alert

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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

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Affected Products

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