Tax Administration for Non-Tax Resident Enterprises in China

April 20th, 2009  by China Business Success Stories
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Tax Administration for Non-Tax Resident Enterprises in ChinaChina Administration of Taxation recently promulgated a Circular (Guoshuifa 2009 No 3) (“hereinafter referred to as “The Circular”) to strengthen the control of Non-TRE Income Tax Resourcing Deduction. The below mentioned enterprises shall be regarded as Chinese Tax Resident Enterprise (TRE):

a.    An enterprise which is established and…

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