Full text translation - June 22 2011

    June 23, 2011 | BY

    clpstaff &clp articles

    Announcement on Several Issues Concerning the Administration of Income Tax on Non-tax-resident Enterprises

    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. (See translation)

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