Ministry of Finance and State Administration of Taxation, Circular on Issues Relevant to the Levy and Collection of Enterprise Income Tax on Non-tax-resident Enterprises

财政部、国家税务总局关于非居民企业征收企业所得税有关问题的通知

Deductible expenses of non-tax-resident enterprises clarified.

1 minute readNovember 10, 2008 at 11:58 PM

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Issued: September 25 2008
Effective: January 1 2008

Main Contents: Pursuant to Article 19 of the PRC Enterprise Income Tax Law (the Law) and Article 103 of the Implementing Regulations for the PRC Enterprise Income Tax Law, when calculating enterprise

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