Summary | Under China's Corporate Income Tax Law, a
non-resident enterprise without an establishment or venue in
China is subject to CIT at a withholding rate of 10 percent on
their China-sourced income. A non-resident enterprise with an
establishment or venue in China is taxable on all of its
China-sourced income, as well as non-China sourced income that ...
china-briefing.com | 29 December 2017