Friday, February 9, 2024

Policy Guidelines | New version of "Guidelines on Taxation Policies for Stabilizing Foreign Trade and Stabilizing Foreign Investment" released

Policy Guidelines | New version of "Guidelines on Taxation Policies for Stabilizing Foreign Trade and Stabilizing Foreign Investment" released


Invest in Guangdong 2024-01-17 16:17 Guangdong


In order to give full play to the role of taxation in supporting the work of stabilizing foreign trade and foreign investment, the State Administration of Taxation has sorted out and updated the currently effective relevant tax support policies and collection and management service measures, and formed a new version of the "Guidelines on Tax Policies for Stabilizing Foreign Trade and Stabilizing Foreign Investment" and issued them on January 15 It is released to the outside world to facilitate taxpayers to better understand the policies and applicable policies, and to create a good tax environment for the development of foreign trade and foreign investment.


According to the relevant person in charge of the Policy and Regulations Department of the State Administration of Taxation, the new version of the "Guidelines on Tax Policies for Stabilizing Foreign Trade and Stabilizing Foreign Investment" is divided into two major areas: stabilizing foreign trade policies and stabilizing foreign investment policies, and includes a total of 51 specific contents. Among them, 19 tax policies related to stabilizing foreign trade include tax policies for exported goods and services, value-added tax policies for cross-border taxable activities, tax policies for new foreign trade formats, and measures to facilitate export tax refund (exemption) services. Tax policies related to stabilizing foreign investment include 32 tax policies to encourage foreign investment.


The relevant person in charge of the Taxation Science Institute of the State Administration of Taxation said that foreign trade and foreign investment are the link connecting domestic and international dual cycles and are an indispensable and important force in stabilizing and promoting economic and social development. In recent years, in accordance with the arrangements of the Party Central Committee and the State Council, the taxation department, together with relevant departments, has introduced a series of tax support policies and measures to facilitate collection and management services to stabilize foreign trade and foreign investment, promote the stable development of imports and exports, support the development of new formats and models of foreign trade, and encourage foreign businessmen to come. Hua invests and develops business. Combining these policies and measures into a book and updating them in a timely manner not only makes it easier for taxpayers to systematically grasp and enjoy the policies, but also releases a positive signal to continue to expand opening up to the outside world and vigorously consolidate the fundamentals of foreign trade and foreign investment, further boosting market development confidence.


At present, the new version of the "Guidelines on Tax Policies for Stabilizing Foreign Trade and Stabilizing Foreign Investment" has been released on the official website of the State Administration of Taxation. Taxpayers can log in to inquire and compare operations, apply tax support policies suitable for their own development, and fully enjoy the policy dividends.



Data map source: Yangcheng Evening News·Yangcheng School



"Compilation of Tax Policy Guidelines for Stabilizing Foreign Trade and Stabilizing Foreign Investment"


Table of contents



1. Stabilizing foreign trade tax policies


(1) Goods and labor services tax policy


1. Tax refund (exemption) policy for exported goods and services


2. Tax exemption policy for exported goods and services


3. Taxation policy provisions on exported goods and services that do not apply to VAT refund (exemption) and tax exemption policies


4. Pilot policy for general VAT taxpayer qualifications in comprehensive bonded zones


5. Export tax rebate policy for finance leased goods


6. Tax refund policy at port of departure


7. Border small trade tax policy




(2) Value-added tax policy for cross-border taxable activities


8. Cross-border taxable activities are subject to the VAT zero-rate policy


9. Cross-border taxable activities are subject to VAT exemption policy




(3) Tax policies for new foreign trade formats


10. Cross-border e-commerce retail exports are subject to VAT and consumption tax refund (exemption) policies


11. Cross-border e-commerce retail exports are exempt from value-added tax and consumption tax


12. Invoice-free tax exemption policy for retail exports in the Cross-border E-commerce Comprehensive Pilot Zone


13. Policies for the assessment and collection of corporate income tax on retail export enterprises in the Cross-border E-commerce Comprehensive Pilot Zone


14. VAT exemption policy for exported goods through market procurement trade


15. Tax refund policy for foreign trade comprehensive service enterprises


16. Tax policy for cross-border e-commerce exports and returned goods




(4) Measures to facilitate export tax refund (exemption) services


17. Simplify and optimize export tax refund (exemption) submission materials and processing procedures


18. Continue to accelerate the progress of export tax refund (exemption)


19. Continue to improve the level of export tax refund (exemption) services





2. Stabilizing foreign investment tax policies


(1) Tax policies to encourage foreign investment


20. Direct investment by foreign investors with distributed profits is temporarily not subject to withholding income tax


21. Qualified non-resident taxpayers enjoy treaty benefits


22. Sino-foreign cooperative education is exempt from value-added tax


23. Taiwan shipping companies engaged in cross-strait maritime direct shipping business are exempt from value-added tax


24. Taiwan shipping companies engaged in cross-strait maritime direct shipping business are exempt from corporate income tax


25. Taiwanese airlines engaged in cross-strait air direct flights are exempt from value-added tax


26. Taiwanese airlines engaged in cross-strait air direct flights are exempt from corporate income tax




(2) Tax policies to attract foreigners


27. Preferential policies for personal income tax subsidy for foreigners


28. Individual income tax concessions for high-end overseas talents in short supply in the Guangdong-Hong Kong-Macao Greater Bay Area


29. Individual income tax preferential treatment for high-end talents in short supply at home and abroad in the Hengqin Guangdong-Macao Deep Cooperation Zone


30. Individual income tax preferential treatment for Macao residents working in the Hengqin Guangdong-Macao Deep Cooperation Zone


31. Individual income tax preferential treatment for Hong Kong and Macao residents in Nansha, Guangzhou


32. Individual income tax preferential treatment for Taiwan residents in Pingtan Comprehensive Experimental Zone, Fujian




(3) Tax policies to support the opening up of financial markets


33. QFII and RQFII entrust domestic companies to engage in securities trading business in my country and are exempt from value-added tax


34. QFII and RQFII are temporarily exempt from corporate income tax on income from the transfer of stocks and other equity investment assets in China.


35. QFII and RQFII are temporarily exempt from VAT on the price difference income from the CDR transfer of innovative enterprises


36. Regulations on the exemption of corporate income tax for QFII and RQFII’s income from CDR transfer and dividend income from innovative enterprises


37. Income from the transfer of financial products obtained by overseas institutions investing in the inter-bank local currency market is exempt from value-added tax


38. Interest income from domestic bonds invested by overseas institutions is temporarily exempt from VAT


39. Interest income from domestic bonds invested by overseas institutions is temporarily exempt from corporate income tax


40. The transfer price difference obtained by Hong Kong market investors investing in A-shares listed on the Shanghai Stock Exchange is exempt from VAT.


41. Income from the transfer price difference obtained by investors in the Hong Kong market investing in A-shares listed on the Shanghai Stock Exchange is temporarily exempt from income tax.


42. Income tax policy on dividends received by investors in the Hong Kong market from investing in A-shares listed on the Shanghai Stock Exchange


43. The transfer price difference obtained by Hong Kong market investors investing in A-shares listed on the Shenzhen Stock Exchange is exempt from VAT.


44. Income from the transfer price difference obtained by Hong Kong market investors investing in A-shares listed on the Shenzhen Stock Exchange is temporarily exempt from income tax.


45. Income tax policy on dividends received by investors in the Hong Kong market from investing in A-shares listed on the Shenzhen Stock Exchange


46. Investors in the Hong Kong market who participate in stock guaranteed short selling are temporarily exempt from securities (stock) transaction stamp tax on the borrowing and return of stocks involved.


47. The transfer price difference obtained by investors in the Hong Kong market from buying and selling mainland fund shares is exempt from VAT


48. Income from the transfer price difference obtained by investors in the Hong Kong market from buying and selling mainland fund shares is temporarily exempt from income tax.


49. Income tax policy for investors in the Hong Kong market from distribution of funds in the Mainland


50. Foreign institutional investors engaged in domestic crude oil futures trading are temporarily not subject to corporate income tax


51. Income obtained by overseas individual investors from investing in crude oil and other cargo futures in China is temporarily exempt from personal income tax.




We sincerely hope that merchants from all over the world will visit Zhaoqing City and Sihui City to take a look.

We sincerely hope to be friends with the whole world, and we sincerely do business with the whole world.

If there is anything we can't do well, I hope you can give us some suggestions.



Zhaoqing Foreign Affairs and Overseas Chinese Affairs Bureau

Address: No. 122, Chengzhong Road, Duanzhou District, Zhaoqing City, Guangdong Province

Tel:  0086-758-2237010,  0086-758-2231845   (English、Chinese、Cantonese)




Investment Promotion Bureau of Sihui City

Address: 3F, Administrative Center, Dongcheng Street, Sihui City, Guangdong Province

Tel:     0086-758-3611228 (Chinese、Cantonese)

Fax:    0086-758-3611188

Email: SHQYFW@VIP.163.com (English、Chinese、Cantonese)



Zhaoqing Investment Promotion Bureau

Address: 6/F, No. 18, Jiangbin West Road, Duanzhou District, Zhaoqing City, Guangdong Province

Tel:     0086-758-2899202  (Chinese、Cantonese)

Fax:    0086-758-2282600

Email: zqszsj@126.com (English、Chinese、Cantonese)


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