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無需先行代扣代繳後再由境外機構申辦退稅，稅務總局、科技部、國家外匯局等十部門聯合印發《關於進一步支持境外機構投資境內科技型企業的若幹政策措施》（以下簡稱《若幹措施》）。金融監管總局、國家發展改革委、具體可見與《若幹措施》配套發布的《便利境外機構享受有關稅收的協定優惠操作指引》。外交部、中國人 |
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