If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.
The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.
Article 19 When a non-resident enterprise obtains the income specified in the third paragraph of Article 3 of this Law, the calculation method of its taxable income is as follows:
(1) Income from dividends, bonuses and other equity investments, as well as interest, rent and royalties, shall be regarded as taxable income in full;
(2) For the income from the transfer of property, the taxable income shall be the balance of the net value of the property after deducting all expenses;
(3) For other income, the taxable income shall be calculated by referring to the methods specified in the preceding two paragraphs.
Article 37 The income tax payable by a non-resident enterprise for obtaining the income specified in the third paragraph of Article 3 of this Law shall be withheld from the source and paid to the payer.
As a withholding agent. The tax shall be withheld by the withholding agent from the paid or expired tax every time it is paid or due.
Extended data:
First, the meaning of enterprise income tax
Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC). As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC). Except for sole proprietorship enterprises and partnerships.
Two. Enterprise income tax payer
That is, all domestic-funded enterprises or other organizations that implement independent economic accounting in People's Republic of China (PRC) and China include the following six categories:
State-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises and other organizations with production and operation income and other income.
An enterprise refers to an enterprise registered in accordance with state regulations. Other organizations with production and operation income and other income refer to institutions, social organizations and other organizations that have production and operation income and other income and are approved by relevant state departments and registered according to law. Independent economic accounting refers to having a settlement account in the bank at the same time; Set up accounting books independently and prepare financial and accounting statements; Independent calculation of profit and loss, etc.
Sole proprietorship enterprises and partnership enterprises can levy personal income tax on these two types of enterprises without using this law to avoid double taxation.
Third, the object of taxation.
The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income.