China Tax Agency Updates Taxation Policies to Support Foreign Trade and Investment

• Chinese State Administration of Taxation issued updated guidelines on taxation policies for stabilizing foreign trade and foreign investment
• Guidance includes various measures such as export VAT refund regime and zero-rate policy for cross-border activities subject to VAT
• Provisions for VAT and consumption tax refunds for cross-border e-commerce retail exports
• Temporary withholding tax exemption on dividends directly invested by foreign investors
• VAT and corporate income tax exemptions for Taiwanese airlines and shipping companies operating across the Taiwan Strait
• Tax policies and measures for Hong Kong market investors, including specific VAT and income tax exemptions
• VAT and corporate income tax exemptions for qualified foreign institutional investors (QFII) and RMB qualified foreign institutional investors (RQFII)

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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