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