State Administration of Taxation, Announcement on Several Issues Concerning the Administration of Income Tax of Non-tax-resident Enterprises
国家税务总局关于非居民企业所得税管理若干问题的公告
Tax should be withheld from rent income of non-tax-residents without an establishment.
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 tax
Issued: February 28 2011
Effective: April 1 2011
Main contents: The Announcement clarifies six income tax issues of non-tax-resident enterprises:
(1) issue of withholding enterprise income tax on payable but unpaid income;
(2) issue of the...
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