『邀您关注』情景剧助您理解再投资递延纳税政策（中英文）
点击上方蓝色文字关注“三亚税务”http://file.tax100.com/o/202011/24/922_1606232125587.png?width=50&size=1915
根据财税〔2018〕102号文和国家税务总局2018年第53号公告，对境外投资者从中国境内居民企业分配的利润，用于境内直接投资非禁止外商投资的项目和领域，暂不征收预提所得税。
According to the Notice of Caishui No. 102 of 2018 and the State Taxation Administration Public Notice No. 53 of 2018, profits distributed to foreign-investors from residents of China, which are used for domestic direct investment, as long as the profits are not invested in prohibited projects or fields, can enjoy the deferral of withholding income tax policy for the time being.
为方便境内外纳税人了解利润再投资递延纳税政策，三亚市税务局根据真实事件改编，制作了英语情景剧——《See ya in Sanya》，内容涵盖减税降费、海南自贸港、所得税税收优惠等政策。
Based on a real story, Sanya Tax Service STA has made a show named See Ya in Sanya which contains preferential policies about cutting taxes and fees, Hainan Free Trade Port and some income tax concessions.
如需详细咨询剧中相关优惠政策，欢迎致电0898-88868687！
For more information, please call 0898-88868687！
Thanks for watching!
http://file.tax100.com/o/202011/24/796_1606232125822.mp4
来源：三亚税务
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