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    What Is A Non Resident Enterprise?

    2010/12/10 15:07:00 76

    Non Resident Enterprises Tax Institutions

      

    Non resident enterprises

    It refers to those which do not conform to the standards of resident enterprises according to the tax law of one country.

    enterprise

    tax law

    The term "non resident enterprises" referred to in the draft refers to those established in accordance with foreign (regional) laws and regulations, and where the actual administrative bodies are not in China, but in the territory of China, there are no establishments or establishments.

    For example, the representative offices and other branches in China are foreign enterprises.

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    Read the next article

    What Is Tax-Free Income?

    Tax-free income refers to the taxable income belonging to the enterprise, but it is exempted from the collection of enterprise income tax according to the tax law. The tax exemption income referred to in the Draft Tax Law includes interest income from treasury bonds, dividends and bonus income between eligible residents, and establishment of institutions in China.

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