China has and will implement new tax policy reforms aimed at narrowing the gap between foreign and domestic enterprises, reducing the disparity between commodity and service taxation and encouraging technologically-advanced service enterprises. This article will review the tax implications for the provision of consulting services in China for non-resident enterprises.
Enterprise tax is governed by the PRC Enterprise Income Tax Law (中华人民共和国企业所得税法) that has been effective since January 1 2008. As a non-tax-resident, an enterprise that provides services and has income sourced in China will