Announcement on Several Issues Concerning the Administration of Income Tax on Non-tax-resident Enterprises
关于非居民企业所得税管理若干问题的公告
The Announcement clarifies six income tax issues of non-tax-resident enterprise including: issue of withholding enterprise income tax on payable but unpaid income and issue of levy of tax on income derived from the assignment of land use rights.
公告明确了六项有关非居民企业所得税的问题, 包括:关于到期应支付而未支付的所得扣缴企业所得税问题和关于土地使用权转让所得征税问题。
Issue: June 2011
CLP Reference: 3230/11.02.28
PRC Reference: 国家税务总局公告 [2011] 24号
Promulgated: 28 February 2011
Effective: 01 April 2011
Keywords (click to search):
enterprise income tax
non-tax-resident enterprises
withholding income tax
(Issued by the State Administration of Taxation on February 28 2011 and effective as of April 1 2011.)
(国家税务总局于二零一一年二月二十八日公布，自二零一一年四月一日起施行。)
SAT Announcement [2011] No.24
Pursuant to the PRC Enterprise Income Tax Law and its implementing regulations (the Enterprise Income Tax Law), we hereby announce issues relevant to the administration of income tax on non-tax-resident enterprises as follows:
依据《中华人民共和国企业所得税法》及其实施条例（以下简称企业所得税法），现就非居民企业所得税管理有关问题公告如下：
1. Issue of Withholding Enterprise Income Tax on Payable but Unpaid Income
一、关于到期应支付而未支付的所得扣缴企业所得税问题
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