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  • 「外商投資向け優遇措置」・シリーズ第2回 - 外国投資者の配当金再投資に源泉所得税徴収を猶予

「外商投資向け優遇措置」・シリーズ第2回 - 外国投資者の配当金再投資に源泉所得税徴収を猶予

「外商投資向け優遇措置」・シリーズ第2回 - 外国投資者の配当金再投資に源泉所得税徴収を猶予

チャイナタックスアラート(中国税務速報)- 第26回, 2017年8月

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国務院は、2017年 1 月に「外資系企業の投資措置20項目」を発表し、さらに同年7 月 28 日開催の常務会議で外資誘致を強化する政策を決議した。これにより、「外国投資者が中国国内の居住者企業から得た配当を奨励類の外商投資プロジェクトに直接投資する場合、納税義務の繰り延べを実施し、源泉所得税の徴収猶予を与える」ことを明確にした。

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© 2025 KPMG LLP, a Cayman Islands limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

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