Tax Regulation Update (July and August 2025)

Gilbert Shen
Counsel, Head of Tax Practice Area Group
CMS, China (CNBW member)
Gilbert.Shen@cmslegal.cn 


Update on the latest developments on Chinese Tax Law 
July /August 2025
Announcement [2025] No. 2 jointly released by the Ministry of Finance
("MOF"), the State Administration of Taxation ("SAT") and the Ministry of Commerce
This integrated policy framework and implementation rules under the Announcements provide foreign investors with a tax credit against their PRC Corporate Income Tax ("CIT") payable if they directly reinvest the profits distributed from the PRC tax resident enterprises into eligible domestic projects ... 
More ... here




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