State Administration of Taxation, Announcement on Several Issues Concerning the Administration of Income Tax of Non-tax-resident Enterprises
国家税务总局关于非居民企业所得税管理若干问题的公告
June 01, 2011 | BY
clpstaff &clp articles &Tax should be withheld from rent income of non-tax-residents without an establishment.
Issued: February 28 2011
Effective: April 1 2011
Main contents: The Announcement clarifies six income tax issues of non-tax-resident enterprises:
(1) issue of withholding enterprise income tax on payable but unpaid income;
(2) issue of the tax treatment of charges paid for the provision of security;
(3) issue of levy of tax on income derived from the assignment of land use rights;
(4) issue of the tax treatment of rent income derived from lease financing or from the lease of immovable property;
(5) issue of the handling of the withholding of enterprise income tax on equity investment returns such as dividends and bonuses; and
(6) issues relevant to the implementation of the Circular on Strengthening the Administration of Enterprise Income Tax on Income Derived from the Transfer of Equity of Non-tax-resident Enterprises.
Related legislation: PRC Enterprise Income Tax Law, Mar 16 2007, CLP 2007 No.3 p.21; and Circular on Strengthening the Administration of Enterprise Income Tax on Income Derived from the Transfer of Equity of Non-tax-resident Enterprises, Dec 10 2009, CLP 2010 No.1 p.61
clp reference:3230/11.02.28prc reference:国家税务总局公告 [2011] 24号promulgated:2011-02-28effective:2011-04-01This premium content is reserved for
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