Tax Regulations for Non-Resident Enterprises in China

The State Administration of Taxation (SAT) has issued the tax regulations for non-resident enterprises that do business and have establishments or places of business in China.

Tax registration and filing for non-resident enterprises in China is set to begin from March 1, 2009 while 2008 corporate income tax filing should be done by May 31, 2009.

Under SAT’s “Decree 19 on Provisional Administrative Measures Governing Tax Collection on Contracted Projects and Provision of Services by Non-resident Enterprises,” companies that contract in projects or provide services in China should register with the tax bureau where the project is located within 30 days of finalizing the contract. Companies should then register again within 15 days after the project has been completed.

Source:  China Briefing

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