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.
(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
Pursuant to provisions such as the PRC Enterprise Income Tax Law, its Implementing Regulations, agreements for the avoidance of double taxation executed by the Chinese government with foreign countries (including the tax arrangements executed with the Hong Kong and Macao Special Administrative Regions; hereinafter collectively referred to as “Tax Agreements”) and the State Administration of Taxation, Circular on the Issuance of the Interpretation of the Agreement Between the Government of the People's Republic of China and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and the Protocols Thereto (Guo Shui Fa [2010] No.75), we hereby make the following 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:
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