State Administration of Taxation, Measures for Administration of the Levy of Income Tax on Non-tax-resident Enterprises by Assessment
国家税务总局非居民企业所得税核定征收管理办法
June 18, 2010 | BY
clpstaff &clp articlesSat sets forth clear guidelines for separating PRC and non-PRC revenues of non-tax-residents.
Issued: February 20 2010
Effective: as of date of issuance