Announcement on Issues Relevant to the Levy of Enterprise Income Tax on the Provision of Services in China by Personnel Assigned by Non-tax-resident Enterprises
关于非居民企业派遣人员在中国境内提供劳务征收企业所得税有关问题的公告
SAT sets standards for levy of enterprise income tax on personnel assignment to China of non-tax-resident enterprises.
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(Issued by the State Administration of Taxation on April 19 2013 and effective as of June 1 2013.)
(国家税务总局于二零一三年四月十九日发布，自二零一三年六月一日起施行。)
SAT Announcement [2013] No.19