Ministry of Finance: If the profits distributed by overseas investors from resident enterprises in China are used for direct investment in China between January 1, 2025 and December 31, 2028 and meet the conditions, 10% of the investment amount can be deducted from the tax payable of the overseas investors in that year, and the amount that is not enough to be deducted in the current year can be carried forward to the future. If the applicable tax rate for equity investment income such as dividends and bonuses in the tax treaties concluded between the Government of the People's Republic of China and foreign governments is lower than 10%, the tax rate of the agreement shall be implemented.
