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

June 01, 2011 | BY

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Tax should be withheld from rent income of non-tax-residents without an establishment.

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Issued: February 28 2011
Effective: April 1 2011

Main contents: The Announcement clarifies six income tax issues of non-tax-resident enterprises:

(1) issue of withholding enterprise income tax on payable but