How to re-invest profits made by your company back into China? Deferral policy for dividends tax (WHT) in China
The new deferral policy for dividends tax (WHT) in China extended the scope of industries in which you can re-invest profits made by your company in China. According to the new legislation, dividends which are used to re-invest back into China can either enjoy a 0% or 5% preferential withholding tax rate.