"Going Global" Tax Guidelines (2024 Revised Edition)

Since the 18th CPC National Congress, China has actively promoted the construction of a new pattern of comprehensive opening up. With the construction of the Belt and Road Initiative as the focus, the pace of "going out" of Chinese taxpayers has significantly accelerated, and the scale and quality of foreign investment have been increasing. In October 2023, in order to give full play to the role of tax functions, the State Administration of Taxation has further improved and innovated on the basis of comprehensively sorting out the achievements of tax services in the Belt and Road Initiative for ten years, created and officially released the "Tax Road" service brand, and launched a number of "Tax Road" knowledge products.

As one of the "Tax Road" knowledge products, the "Going Out" Tax Guide (2024 Revised Edition) retains the structure of the 2021 revised edition, summarizes and organizes the relevant tax policies and 114 tax agreements (arrangements, agreements) for "going out" taxpayers, and summarizes 120 common tax-related issues from four aspects: tax policies, tax agreements, management regulations and service measures. The relevant policy documents are up to June 30, 2024.

It is hoped that the "Going Global" Tax Guidelines (revised in 2024) will continue to provide guidance on tax laws and regulations for my country's "going global" taxpayers, help taxpayers effectively avoid tax risks, and make positive contributions to optimizing the business environment, promoting smooth trade and investment convenience.

(Original title: "Going Global" Tax Guidelines (revised in 2024))