Issued: February 28 2011
Effective: April 1 2011
Main contents: The Announcement clarifies six income tax issues of non-tax-resident enterprises:
State Administration of Taxation, Announcement on Several Issues Concerning the Administration of Income Tax of Non-tax-resident Enterprises
国家税务总局关于非居民企业所得税管理若干问题的公告
Tax should be withheld from rent income of non-tax-residents without an establishment.
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