State Administration of Taxation, Several Issues Concerning Implementation of Tax Agreements and Individual Income Tax Laws on Individuals with no Domiciles in China Circular
国家税务总局关于在中国境内无住所的个人执行税收协定和个人所得税法若干问题的通知
Issue: September 2004
CLP Reference: 3230/04.07.23
Promulgated: 23 July 2004
Effective: 01 July 2004
Keywords (click to search):
State Administration of Taxation
SAT
tax agreement implementation
bilateral tax treaties
individual income tax
personal income tax
PIT
personal tax
non-Chinese domicilli
Issued: July 23 2004
Effective: July 1 2004
Applicability: In case of a discrepancy between previous provisions and this Circular, this Circular shall prevail (Item Five).
Main contents: Item One concerns how to calculate the number of days of residence in China when determining...
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