各省将建环保督察机制 实现地级市全覆盖

百度 对于通用光电的诉讼请求，三被告辩称：原告主张的不正当竞争行为不能成立；广州悦可军玉生产销售涉案产品的行为获得了原告的授权，且在销售之后也向原告通报了在中国市场销售的数据，不存在不正当竞争情况；中山吉莱德委托第三方生产涉案产品的行为由广州悦可军玉委托进行的，不存在不正当竞争行为。

BEIJING, Aug. 1 (Xinhua) -- China's State Taxation Administration (STA) has released detailed implementation rules for foreign investors claiming tax credits on reinvested dividends, providing operational guidelines for preferential tax treatment under a recently released policy.

In June, China's finance, taxation and commerce authorities unveiled a tax incentive granting foreign investors a 10 percent corporate income tax credit on direct domestic investments funded by dividends from Chinese resident companies.

The measure, effective as of Jan. 1, 2025 and running through Dec. 31, 2028 -- allows unused credits to be carried forward and applies lower rates under existing tax treaties.

According to a notice released by the STA on Thursday, profits used to pay up subscribed registered capital or increase paid-in capital or capital reserves, qualify as eligible reinvestment.

The STA notice also clarified executable frameworks for this tax incentive, including definition of the holding period for reinvestment by foreign investors, the calculation method for the determination of the tax credit amount, and procedures for foreign investors to claim tax credits.

China, notably, has been offering tax incentives to boost overseas investment. Foreign reinvestment in China benefiting from a tax deferral policy saw rapid growth in 2024, earlier data from the STA showed.