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

November 10, 2008 | BY

clpstaff &clp articles

Deductible expenses of non-tax-resident enterprises clarified.

Clp Reference: 3230/08.09.25 Promulgated: 2008-09-25 Effective: 2008-01-01

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 income tax on the income derived by a non-tax-resident enterprise as specified in the third paragraph of Article 3 of the Law, other expenses that are not specified in the aforementioned articles may not be deducted.

Related Legislation: PRC Enterprise Income Tax Law, Mar 16 2007, CLP 2007 No.3 p.21; and Implementing Regulations for the PRC Enterprise Income Tax Law, Dec 6 2007, CLP 2008 No.1 p.21

clp reference:3230/08.09.25
promulgated:2008-09-25
effective:2008-01-01

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