Supplementary Circular on Issues Relevant to the «Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation)»

关于《非居民享受税收协定待遇管理办法（试行）》有关问题的补充通知

Procedural clarification made for preferential tax treatment for non-tax-residents.

(Issued by the State Administration of Taxation on June 21 2010.)

(国家税务总局关于二零一零年六月二十一日。)

Guo Shui Han [2010] No.290

国税函 [2010] 290号

Offices of the State Administration of Taxation and local taxation bureaux of provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans:

各省、自治区、直辖市和计划单列市国家税务局、地方税务局：

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