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.

(Issued by the State Administration of Taxation on February 28 2011 and effective as of April 1 2011.)

(国家税务总局于二零一一年二月二十八日公布，自二零一一年四月一日起施行。)

SAT Announcement [2011] No.24

国家税务总局公告 [2011] 24号

Pursuant to the PRC Enterprise Income Tax Law and its implementing regulations (the Enterprise Income Tax Law), we hereby announce issues relevant to the administration of income tax on non-tax-resident enterprises as follows:

依据《中华人民共和国企业所得税法》及其实施条例（以下简称企业所得税法），现就非居民企业所得税管理有关问题公告如下：

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