Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Final Settlement of the Enterprise Income Tax of Non-Resident Enterprises

Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Final Settlement of the Enterprise Income Tax of Non-Resident Enterprises

Guo Shui Fa [2009] No. 6

January 22, 2009

To the state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan and the local taxation bureaus of Guangdong Province and Shenzhen Municipality:

In order to implement the Law of the People's Republic of China on Enterprise Income Tax and its implementation regulations and standardize the final settlement of the enterprise income tax of non-resident enterprises, the State Administration of Taxation has formulated the Administrative Measures for the Final Settlement of the Enterprise Income Tax of Non-Resident Enterprises. These Measures are hereby issued to you for implementation. Any issues discovered in the course of the implementation should be promptly reported to the State Administration of Taxation (the department of international tax).

Administrative Measures for the Final Settlement of the Enterprise Income Tax of Non-Resident Enterprises

In order to standardize the final settlement of the enterprise income tax of non-resident enterprises, these Measures are formulated in accordance with the relevant provisions of the Law of the People's Republic of China on Enterprise Income Tax (hereinafter referred to as the "Enterprise Income Tax Law") and its implementation regulations and the Law of the People's Republic of China on the Administration of Tax Levying (hereinafter referred to as the "Tax Levying Law") and its detailed implementation rules.

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