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Are dividends and bonuses obtained by foreign individuals from foreign-invested enterprises exempt from individual income tax?
Updated:2025-04-07 15:06:25Source:国家税务总局深圳市税务局Font Size:[Large][Normal][Small]

Answer: According to Article 2, Paragraph 8 of the Circular of the Ministry of Finance and the State Taxation Administration on Issues With Respect to Individual Income Tax(Caishui [1994] No. 20), The following income is temporarily exempt from individual income tax: dividends and bonuses obtained by foreign individuals from foreign-invested enterprises.

Source: the State Taxation Administration

https://www.chinatax.gov.cn/chinatax/n810219/n810744/n1671176/index.html


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