Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).
Article 4 The enterprise income tax rate is 25%. The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.
Article 23 The income tax paid abroad by an enterprise on the following income may be deducted from its current taxable amount, and the credit limit is the taxable amount calculated in accordance with the provisions of this Law; The part that exceeds the credit line can be deducted from the annual credit line after deducting the taxable amount of the current year in the next five years: (1) the taxable income of resident enterprises from outside China; (2) Non-resident enterprises set up institutions and places in China, and obtained taxable income that occurred outside China but was actually related to the institutions and places.
Article 24 The income from dividends, bonuses and other equity investments obtained by resident enterprises from foreign enterprises directly or indirectly controlled by them, as well as the part of the income tax actually paid by foreign enterprises abroad, can be used as the deductible overseas income tax of resident enterprises and credited within the credit limit stipulated in Article 23 of this Law.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.