(Issued by the State Administration of Taxation on February 28 2011 and effective as of April 1 2011.)
(国家税务总局于二零一一年二月二十八日公布，自二零一一年四月一日起施行。)
SAT Announcement [2011] No.24
国家税务总局公告 [2011] 24号
Announcement on Several Issues Concerning the Administration of Income Tax on Non-tax-resident Enterprises
关于非居民企业所得税管理若干问题的公告
The Announcement clarifies six income tax issues of non-tax-resident enterprise including: issue of withholding enterprise income tax on payable but unpaid income and issue of levy of tax on income derived from the assignment of land use rights.
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