State Administration of Taxation, Launching Special Inspections on Levy and Collection of Enterprise Income Tax and Business Tax on Interest, Royalties, etc. Derived by Foreign Enterprises Circular
国家税务总局关于开展对外国企业取得利息、特许权使用费等征收企业所得税和营业税专项检查的通知
September 02, 2003 | BY
clpstaff &clp articles &Issued: May 19 2003Main contents: The Circular states that special inspections will be carried out on payment of enterprise income tax and business tax…
Issued: May 19 2003
Main contents: The Circular states that special inspections will be carried out on payment of enterprise income tax and business tax of foreign enterprises that have not set up establishments or sites in China but that have income or revenue such as profits (dividends), interest, rents, royalties and property assignment proceeds from China, or foreign enterprises whose income or revenue does not have an actual relationship with their establishments or sites in China. Inspections will be carried out in phases starting from September 2003.
Related legislation: Launching Special Inspections on Tax Collection of 2003 Circular, 2003
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