来源:ACCA/CAT 发布时间:2012-02-04 ACCA/CAT视频 评论
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第1题
(b) A non-resident enterprise is an enterprise that is neither incorporated in the PRC in accordance with the PRC’s laws and administrative regulations; nor whose place of effective management is located in the PRC.
Place of effective management refers to an establishment that exercises, in substance, overall management and control over the production and business, personnel, accounting, properties, etc of the enterprise.
For a non-resident enterprise with an establishment in China, only the income effectively connected to the enterprise’s establishment within the PRC will be subject to EIT.
(d) (i) Dividends paid out of pre-2008 earnings from a foreign invested enterprise are exempt from EITwithholding.
For dividends paid out of post-2008 earnings the withholding tax rate is 10%, but this may be reducedunder an applicable tax treaty.
(ii) Interest is generally subject to a 10% withholding tax rate, but this may be reduced under an applicable tax treaty.
(iii) Royalties are generally subject to a 10% withholding tax rate, but this may be reduced under an applicable tax treaty.
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