What is a non-resident enterprise?

Wednesday, 25 July 2012 12:43

A non-resident enterprise is an enterprise that is set up in accordance with the laws of a foreign country and whose place of effective management is not located in China, and has an office or business premises in China and receives incomes that have no actual connection to its China-based office or business premises (e.g., a foreign enterprise has an office in Beijing, but its taxable business activities were conducted in Guangzhou independent of the Beijing office); or - does not have an office or business premises in China, but derives incomes sourced from China. Before the China-sourced income of a non-resident enterprise can be transferred out of China to a foreign country, any applicable taxes must first be withheld and paid in China. 

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