(Issued by the State Administration of Taxation on, and effective as of, February 19 2013.)
（国家税务总局于二零一三年二月十九日发布施行。）
SAT Announcement [2013] No.9
国家税务总局公告 [2013] 第9号
We hereby announce an issue relevant to the payment of enterprise
Announcement on an Issue Relevant to the Payment of Enterprise Income Tax by Non-tax-resident Enterprises Involved in the Pilot Projects for the Levy of Value-added Tax in Place of Business Tax
关于营业税改征增值税试点中非居民企业缴纳企业所得税有关问题的公告
SAT clarifies the income tax issue of non-tax-residents involved in China's VAT reform.
By CLP Temp