Issued: February 20 2010
Effective: as of date of issuance
Main contents: A tax authority may assess a non-tax-resident enterprise's profit rate based on the following rates:
State Administration of Taxation, Measures for Administration of the Levy of Income Tax on Non-tax-resident Enterprises by Assessment
国家税务总局非居民企业所得税核定征收管理办法
Sat sets forth clear guidelines for separating PRC and non-PRC revenues of non-tax-residents.
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