Supplementary Circular on Issues Relevant to the «Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation)»
关于《非居民享受税收协定待遇管理办法（试行）》有关问题的补充通知
Procedural clarification made for preferential tax treatment for non-tax-residents.
Issue: September 2010
CLP Reference: 3230/10.06.21
PRC Reference: 国税函 [2010] 290号
Promulgated: 21 June 2010
Keywords (click to search):
non-tax-residents
tax agreements
(Issued by the State Administration of Taxation on June 21 2010.)
Guo Shui Han [2010] No.290
Offices of the State Administration of Taxation and local taxation bureaux of provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans:
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
The Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation) (the Measures) were issued with, and implemented by virtue of, the State Administration of Taxation, Circular on the Issuance of the Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation) (Guo Shui Fa [2009] No.124). We hereby further notify you on the implementation of the Measures as follows:
《非居民享受税收协定待遇管理办法（试行）》（以下简称《办法》）已以《国家税务总局关于印发〈非居民享受税收协定待遇管理办法（试行）〉的通知》（国税发[2009]124号）发布实施。现就执行本《办法》补充通知如下：
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